IN RE APPLICATION OF ABBOTT ALUMINUM, INC.

Nos. 83,110, 83,111, 83,265.

269 Kan. 689 (2000)

8 P.3d 729

IN THE MATTER OF THE APPLICATION OF ABBOTT ALUMINUM, INC., FOR EXEMPTION FROM AD VALOREM TAXATION IN POTTAWATOMIE COUNTY, KANSAS. IN THE MATTER OF THE APPLICATION OF TRANSPORTATION DESIGN AND MANUFACTURING FOR EXEMPTION FROM AD VALOREM TAXATION IN POTTAWATOMIE COUNTY, KANSAS. IN THE MATTER OF THE APPLICATION OF MANKO WINDOW SYSTEMS, INC., FOR EXEMPTION FROM AD VALOREM TAXATION IN POTTAWATOMIE COUNTY, KANSAS.

Supreme Court of Kansas.

Opinion filed July 14, 2000.


Attorney(s) appearing for the Case

William L. Frost, of Morrison, Frost & Olsen, of Manhattan, argued the cause, and John D. Conderman, of Arthur-Green, LLP, of Manhattan, was with him on the brief for appellants Abbott Aluminum, Inc., Transportation Design and Manufacturing, and Manko Window Systems, Inc.

No appearance by appellee Pottawatomie County.


The opinion of the court was delivered by

ALLEGRUCCI, J.:

This case consists of three consolidated appeals from orders of the Board of Tax Appeals (BOTA). The appellants are Abbott Aluminum, Inc. (Abbott), Transportation Design and Manufacturing (TDM), and Manko Window Systems, Inc. (Manko). Applications for exemptions for some personal property acquired by the appellants after start-up were denied by BOTA. Abbott...

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