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IN RE TAX APPLICATION OF AMERICAN WARRIOR, INC.

No. 87,219.

30 Kan. App.2d 532 (2002)

43 P.3d 828

IN THE MATTER OF THE APPLICATION OF AMERICAN WARRIOR, INC. FOR EXEMPTION FROM AD VALOREM TAXATION IN NESS COUNTY, KANSAS.

Court of Appeals of Kansas.

Opinion filed April 5, 2002.

Attorney(s) appearing for the Case

Linda Terrill and Benjamin J. Neill, of Neill, Terrill & Embree, L.C., of Overland Park, for the appellant.

No appearance for the appellee.

Before LEWIS, P.J. PIERRON and BEIER, JJ.

PIERRON, J.:

American Warrior, Inc. (AWI) appeals the Board of Tax Appeals' (BOTA) denial of its application for exemption from ad valorem taxation.

Under authority of Article 11, § 13 of the Kansas Constitution, AWI submitted an application for ad valorem tax exemption to BOTA and requested a hearing.

BOTA received the application on June 24, 1999, and scheduled the hearing for August 24, 1999.

On August 16, 1999, AWI notified BOTA that...

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