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IN RE TAX APPEAL OF KARSTEN

No. 74,692, 74,694, 74,695, 74,696, 74,697.

22 Kan. App.2d 882 (1996)

924 P.2d 1272

In the Matter of the Application of KARSTEN, CHRIS L. and LAURINE A., for Exemption from Ad Valorem Taxation in Riley County, Kansas.

Court of Appeals of Kansas.

Opinion filed October 4, 1996.

Attorney(s) appearing for the Case

Dan H. Myers, of Myers, Pottroff & Ball, of Manhattan, for appellant Board of County Commissioners of Riley County.

No appearance by appellees.

Before GERNON, P.J., ROYSE, J., and WILLIAM F. LYLE, JR., District Judge, assigned.

LYLE, J.:

This appeal, a consolidation of five tax appeals, was taken by the Riley County Board of County Commissioners after the district court affirmed the decisions of the Board of Tax Appeals (BOTA). BOTA found Chris L. and Laurine A. Karsten, et al., (applicants) were exempt from payment of ad valorem property taxes on their automobiles under the Soldiers' and Sailors' Civil Relief Act of 1940.

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