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MARRIOTT CORP. v. BOARD OF JOHNSON COUNTY COMM'RS

No. 78,393.

25 Kan. App.2d 840 (1999)

972 P.2d 793

MARRIOTT CORPORATION, Appellant, v. BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, Appellee.

Court of Appeals of Kansas.

Opinion filed January 22, 1999.

Attorney(s) appearing for the Case

Robert J. O'Connor and Jeffrey R. Emerson, of Morrison & Hecker, L.L.P., of Wichita, and Robert J. Vancrum, of the same firm, of Overland Park, for the appellant.

Donald D. Jarrett, chief counsel, of Johnson County Legal Department, for the appellee.

Before LEWIS, P.J., ELLIOTT, J., and RICHARD B. WALKER, District Judge, assigned.

LEWIS, J.:

The Marriott Hotel is located near Interstate 435 and Metcalf Avenue in Overland Park. It has 397 guest rooms and approximately 15,000 square feet of meeting room and banquet space with facilities that are normally found in a luxury, full-service, convention hotel. The Marriott appeals from the valuation of the hotel for tax purposes and specifically from the action of the Board of Tax Appeals (BOTA) and the trial court, which upheld the appraisal of the...

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