BOARD OF LEAVENWORTH COUNTY COMM'RS v. McGRAW FERTILIZER SERV., INC.

No. 76,097

261 Kan. 901 (1997)

933 P.2d 698

BOARD OF COUNTY COMMISSIONERS OF LEAVENWORTH COUNTY, KANSAS, et al., Appellants, v. McGRAW FERTILIZER SERVICE, INC., Appellee, and BOARD OF COUNTY COMMISSIONERS OF LEAVENWORTH COUNTY, KANSAS, et al., Appellants, v. GEIGER READY-MIX CO., INC., Appellee.

Supreme Court of Kansas.

Opinion filed March 7, 1997.


Attorney(s) appearing for the Case

William E. Waters, of Division of Property Valuation, Kansas Department of Revenue, argued the cause and was on the briefs for appellant Director of Property Valuation.

Keyta D. Kelly, Leavenworth County Counselor, argued the cause and was on the briefs for appellant Board of County Commissioners of Leavenworth County.

Carol B. Bonebrake, of Cosgrove, Webb & Oman, of Topeka, argued the cause and was on the brief for appellee McGraw Fertilizer Service, Inc.

Linda Terrill, of Neill, Scott, Terrill & Embree, L.L.C., of Lenexa, argued the cause and was on the brief for appellee Geiger Ready Mix Co., Inc.

Clarence D. Holeman, assistant county counselor of Sedgwick County, was on the brief for amicus curiae Board of Sedgwick County Commissioners.

Robert J. O'Connor and Dwight D. Dumler, of Morrison & Hecker L.L.P., of Wichita, were on the brief for amici curiae certain Sedgwick County taxpayers.


The opinion of the court was delivered by

LOCKETT, J.:

The Board of Leavenworth County Commissioners (County) and the Director of the Division of Property Valuation (Director) seek review of the Board of Tax Appeals' (BOTA) and the Leavenworth County District Court's construction of the valuation standard "retail cost when new" of art. 11, § 1(b), class 2 (E), of the Kansas Constitution implemented in K.S.A. 79-1439(b)(2)(E). BOTA and the district court...

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