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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