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IN RE APPEAL OF UNITED TELESERVICES, INC.

No. 80,692.

267 Kan. 570 (1999)

983 P.2d 250

IN THE MATTER OF THE APPEAL OF UNITED TELESERVICES, INC., d/b/a UTLD FROM AN ORDER OF THE DIRECTOR OF PROPERTY VALUATION.

Supreme Court of Kansas.

Opinion filed July 9, 1999.

Attorney(s) appearing for the Case

William E. Waters, Division of Property Valuation, argued the cause and was on the briefs for appellant Mark S. Beck, Director of Property Valuation.

Benjamin J. Neill, of Neill, Scott, Terrill & Embree, L.L.C., of Lenexa, argued the cause and was on the brief for appellee.

Martha L. Cooper, advisory counsel, of the Kansas Corporation Commission, was on the brief for amicus curiae Kansas Corporation Commission.

The opinion of the court was delivered by

LOCKETT, J.:

The Kansas Department of Revenue appeals the Board of Tax Appeals' (BOTA) determination that resellers of long distance transmissions, who purchase the service of transmitting telephonic messages from others, are not public utilities as defined by K.S.A. 79-5a01 and, therefore, are not subject to valuation and tax assessment by the Kansas Division of Property Valuation (PVD).

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