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IN RE TAX RELIEF APPLICATION OF HOCKER

No. 81,041.

29 Kan. App.2d 248 (2000)

27 P.3d 914

In the Matter of the Application of Thomas H. And Elizabeth J. Hocker for Relief from a Tax Grievance in Johnson County, Kansas.

Court of Appeals of Kansas.

Opinion filed November 9, 2000.

Attorney(s) appearing for the Case

James T. Mclntrye, Esq., of Law Offices of James T. Mclntrye, Chartered, of Wichita, for the appellant.

Donald D. Jarrett, chief counsel, and Kathryn Myers, assistant county counselor, of Johson County Legal Department, of Olathe, for the appellee.

Before PIERRON, P.J., BEIER, J., and C. FRED LORENTZ, District Judge, assigned.

PIERRON, J.:

The appellants, Thomas H. and Elizabeth J. Hocker, appeal the decision of the Kansas Board of Tax Appeals (BOTA), affirmed by the district court, that there was no jurisdiction under K.S.A. 79-1702 to bring this tax grievance. The appellants argue the county's misclassification of their real property is a clerical error within the meaning of K.S.A. 79-1701. We affirm.

The facts in this case are undisputed. The appellants own a tract of land in...

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