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IN RE APPLICATION OF AMERICAN RESTAURANT OPERATIONS

No. 77,212.

264 Kan. 518 (1998)

957 P.2d 473

IN THE MATTER OF THE APPLICATION OF AMERICAN RESTAURANT OPERATIONS, et al., FOR RELIEF FROM A GRIEVANCE AND PROTESTS OF TAXES PAID IN SEDGWICK COUNTY, KANSAS.

Supreme Court of Kansas.

Opinion filed April 17, 1998.

Attorney(s) appearing for the Case

Clarence D. Holeman, assistant county counselor, argued the cause and was on the brief for appellant Board of Sedgwick County Commissioners.

Eric F. Melgren, of Foulston & Seifkin, L.L.P., of Wichita, argued the cause, and James D. Oliver, of the same firm, was with him on the brief for appellees American Restaurant Operations, et al.

The opinion of the court was delivered by

ABBOTT, J.:

This is an appeal by the Board of Sedgwick County Commissioners (County) from a Sedgwick County District Court decision concerning a Kansas Board of Tax Appeals (BOTA) order. There are three issues in the appeal. The County claims that (1) it was error to give retrospective effect to an amendment to K.S.A. 79-1427a, which was enacted while the case was pending in the district court; (2) it was error for...

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