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LEAGUE OF KANSAS MUNICIPALITIES v. BOARD OF SHAWNEE COUNTY COMM'RS

No. 76,553.

24 Kan. App.2d 294 (1997)

944 P.2d 172

LEAGUE OF KANSAS MUNICIPALITIES, Appellee, v. BOARD OF COUNTY COMMISSIONERS OF SHAWNEE COUNTY, KANSAS, Appellant.

Court of Appeals of Kansas.

Opinion filed August 29, 1997.

Attorney(s) appearing for the Case

Sandra L. Jacquot, county counselor, and Susana L. Valdovinos, assistant county counselor, for appellant.

John M. Knox, of Riling, Burkhead & Nitcher, Chartered, of Lawrence, for appellee.

Before PIERRON, P.J., PADDOCK, S.J., and DAVID PRAGER, Chief Justice Retired, assigned.

PADDOCK, J.:

This appeal is to determine if the district court erred in ordering that the League of Kansas Municipalities (League) was exempt from ad valorem taxation. The Board of Tax Appeals (BOTA) had denied the League's application for exemption. The League then applied for judicial review, and the district court reversed BOTA's decision and remanded with directions that BOTA grant the exemption. BOTA refused to comply with the court's remand order, and, upon...

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