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IN RE TAX EXEMPTION APPLICATION OF CITY OF WETMORE

No. 87,637.

274 Kan. 702 (2002)

56 P.3d 248

IN THE MATTER OF THE APPLICATION OF THE CITY OF WETMORE FOR EXEMPTION FROM AD VALOREM TAXATION IN NEMAHA COUNTY, KANSAS.

Supreme Court of Kansas.

Opinion filed October 25, 2002.

Attorney(s) appearing for the Case

Jeffrey L. Ungerer, of Newbery & Ungerer, LLP, of Topeka, argued the cause, and Douglas C. Fincher, of the same firm, was with him on the brief for appellant City of Wetmore.

No appearance by appellee.

The opinion of the court was delivered by

ALLEGRUCCI, J.:

This is an appeal by the City of Wetmore in Nemaha County, Kansas, from an order of the Kansas Board of Tax Appeals (BOTA) denying the City's application for exemption from ad valorem taxation, beginning in 1997, on the land, fuel storage tanks, and fuel-dispensing pumps owned and operated by the City. This court transferred the appeal from the Court of Appeals...

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