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IN RE EQUALIZATION APPEALS OF TOTAL PETROLEUM, INC.

No. 84,510.

28 Kan. App.2d 295 (2000)

16 P.3d 981

IN THE MATTER OF THE EQUALIZATION APPEALS OF TOTAL PETROLEUM, INC., FOR THE TAX YEAR 1997 FROM COWLEY COUNTY, KANSAS.

Court of Appeals of Kansas.

Opinion filed December 15, 2000.

Attorney(s) appearing for the Case

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

Richard D. Greene, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, for appellee Total Petroleum, Inc.

Before BEIER, P.J., ELLIOTT, J., and JANICE D. RUSSELL, District Judge, assigned.

BEIER, J.:

Cowley County (County) appeals the district court's ruling affirming the Kansas Board of Tax Appeals' decision that a closed oil refinery is realty rather than personal property. We affirm.

Appellee-taxpayer Total Petroleum, Inc., (Total) shut down its oil refinery in Arkansas City and removed certain key components necessary to run it. Total did not intend to reopen the refinery, although it continued to run a small asphalt storage operation on...

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