IN RE TAX APPLICATION OF CENTRAL KANSAS E.N.T. ASSOCIATES, P.A.

Nos. 89,030, 89,031

275 Kan. 893 (2003)

69 P.3d 595

IN THE MATTER OF THE APPLICATION OF CENTRAL KANSAS E.N.T. ASSOCIATES, P.A., FOR EXEMPTION OF AD VALOREM TAXATION IN SALINE COUNTY, KANSAS.

Supreme Court of Kansas

Opinion filed May 30, 2003.


Attorney(s) appearing for the Case

Jason L. Reed and Kenneth W. Wasserman, of Norton, Wasserman, Jones & Kelly, of Salina, were on the brief for appellant.

No appearance by appellee.


The opinion of the court was delivered by

DAVIS, J.:

Central Kansas E.N.T. Associates, P.A. (E.N.T.) appealed the Kansas Board of Tax Appeals' (BOTA) order denying its motion for reconsideration on the question of whether its aircraft are exempt from taxation under the K.S.A. 79-201k. BOTA concluded that both aircraft were rented for personal use and, therefore, not regularly used exclusively to earn income under...

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