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IN RE EQUALIZATION APPEAL OF OTTAWA HOUSING ASS'N, L.P.

No. 83,198.

27 Kan. App.2d 1008 (2000)

10 P.3d 777

In the Matter of the Equalization Appeal of OTTAWA HOUSING ASSOC., L.P.

Court of Appeals of Kansas.

Opinion filed September 1, 2000.

Attorney(s) appearing for the Case

Benjamin J. Neill, of Neill, Terrill & Embree, L.C., of Overland Park, for appellant.

William M. Edwards, assistant county attorney, and Lawrence M. Wright, county attorney, for appellee.

Before PIERRON, P.J., GERNON, J.,and RICHARD M. SMITH, District Judge, assigned.

GERNON, J.:

The Ottawa Housing Association, L.P. (Ottawa Housing) appeals the district court's decision approving the Board of Tax Appeals' (BOTA) valuation of Ottawa Housing's low-income housing apartment complex.

Ottawa Housing owns a 72-unit apartment complex in Ottawa, Kansas. This complex was built under a contract with the federal government to provide low-income housing. The contract provides Ottawa Housing with tax credits, and, in return, Ottawa Housing...

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