1. Home
  2. Browse Decisions
  3. Kan.
  4. 26 Kan.
  5. 26 Kan. App.2d 371 (1999)
 

IN RE APPEAL OF WATER DIST. NO. 1 OF JOHNSON COUNTY

No. 79,842.

26 Kan. App.2d 371 (1999)

988 P.2d 267

In the Matter of the Appeal of Water District No. 1 of Johnson County From an Order of the Director of Taxation On Assessment of Additional Retailer's Sales Tax.

Court of Appeals of Kansas.

Opinion filed August 13, 1999.

Attorney(s) appearing for the Case

Marty T. Jackson, of Speer, Austin, Holliday & Zimmerman, of Olathe, for appellant Water District No. 1 of Johnson County.

Joan E. Adam and Richard Cram, of Kansas Department of Revenue, for appellee.

Gary Rebenstorf, city attorney, Joe Allen Lang, assistant city attorney, and Brian K. McLeod, Richard D. Greene, and Michael Lennen, of Morris Laing Evans Brock & Kennedy, Chartered, of Wichita, for amicus curiae City of Wichita.

Before BRAZIL, C.J., ELLIOTT and PIERRON, JJ.

ELLIOTT, J.:

Water District No. 1 of Johnson County (Taxpayer) appeals the ruling of the Board of Tax Appeals (BOTA) affirming the finding that Taxpayer is not entitled to a tax exemption under K.S.A. 79-3606(n).

We affirm in part, reverse in part, and remand.

Taxpayer is a quasi-municipal corporation which sells water to commercial, residential, and municipal customers in Johnson County, obtaining most of its water from the Kansas and Missouri rivers...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases