The opinion of the court was delivered by
LARSON, J.:
This is a tax protest appeal filed for the years 1998 and 2000 pursuant to K.S.A. 79-2005 involving eight tracts of pastureland in Rice County, Kansas, with valuations ranging from a high of $9,030 to a low of $1,680. The taxpayers, Ann W. Smith and others, challenge the methodology used by the Director of Property Valuation (PVD) of Kansas Department of Revenue and contend it is not in compliance with...
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