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IN RE TAX APPEAL OF POLAROID ID SYSTEMS, INC.

No. 88,681

31 Kan.App. 2d 448 (2003)

66 P.3d 247

IN THE MATTER OF THE APPEAL OF POLAROID ID SYSTEMS, INC., AND REQUEST FOR ABATEMENT IN ALL KANSAS COUNTIES FROM AN ORDER OF THE BOARD OF TAX APPEALS.

Court of Appeals of Kansas

Opinion filed April 11, 2003.

Attorney(s) appearing for the Case

S. Lucky Defries and Jeffrey A. Wietharn, of Coffman, DeFries & Nothern, A Professional Association, of Topeka, and Benjamin Byrd, of Polaroid Corporation, of Cambridge, Massachusetts, for the appellant.

Joe Shepack, county attorney, of Ellsworth, Michael A. Montoya, of Michael A. Montoya, P.A., of Salina, and Keyta D. Kelly, county counselor, of Leavenworth, for the appellees.

Before RULON, C.J., PIERRON and MARQUARDT, JJ.

PIERRON, J.:

Polaroid ID Systems, Inc., (Polaroid) appeals the decision of the Kansas Board of Tax Appeals (BOTA) that equipment provided by Polariod to state and/or county governments for making driver's licenses and state identification cards was not exempt from ad valorem taxation. We affirm.

The facts are stipulated by the parties. In 1993, NBS Imaging Systems (NBS) and the Kansas Department of Revenue entered into an agreement entitled "Digitized Drivers...

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