PIERRON, J.:
Kinnet and Liberty Cellular, appellants, appeal the district court's decision affirming the Kansas Board of Tax Appeals' (BOTA) ruling that BOTA lacked subject-matter jurisdiction to consider an appeal. Appellants argue BOTA erroneously interpreted and applied K.S.A. 79-1702 and that BOTA's order was unreasonable, arbitrary, and capricious. We affirm.
The facts in this case are undisputed. Kinnet is a Kansas corporation and a wholly owned subsidiary...
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