KANSAS ENTERPRISES, INC. v. FRANTZ

No. 82,658.

269 Kan. 436 (2000)

6 P.3d 857

KANSAS ENTERPRISES, INC., d/b/a AAA RENT-ALL EQUIPMENT SALES AND SERVICE AND AAA EQUIPMENT AND SUPPLY, Appellant, v. GERALD C. FRANTZ, SEDGWICK COUNTY APPRAISER, AND SEDGWICK COUNTY, KANSAS, BOARD OF COUNTY COMMISSIONERS in their official capacities, Appellees.

Supreme Court of Kansas.

Opinion filed June 9, 2000.


Attorney(s) appearing for the Case

Donald E. Hill, of Martin, Churchill, Blair, Hill, Cole & Hollander, Chartered, of Wichita, argued the cause and was on the brief for appellant.

Clarence D. Holeman, assistant county counselor, argued the cause and was on the brief for appellees.


The opinion of the court was delivered by

DAVIS, J.:

Kansas Enterprises, Inc., (taxpayer) paid its 1994 ad valorem personal property tax under protest. It claimed that its property was exempt as merchant's inventory under Article 11 of the Kansas Constitution and K.S.A. 79-201m. After a full hearing, BOTA denied the exemption. The district court affirmed BOTA. For reasons set forth in this opinion, we affirm.

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