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IN RE EQUALIZATION APPEAL OF ANDOVER ANTIQUE MALL

No. 91,514.

33 Kan.App. 2d 199 (2004)

99 P.3d 1117

IN THE MATTER OF THE EQUALIZATION APPEAL OF ANDOVER ANTIQUE MALL L.L.C. FOR THE TAX YEAR 1999 IN BUTLER COUNTY, KANSAS.

Court of Appeals of Kansas.

Opinion filed October 29, 2004.

Attorney(s) appearing for the Case

Norman G. Manley, of Davis & Manley, of El Dorado, for appellant.

Tim Connell, of Connell & Connell, of El Dorado, for appellee.

Before RULON, C.J., McANANY, J., and BRAZIL, S.J.

McANANY, J.:

Butler County (County) appeals the district court's decision (1) overturning the determinations of the appraised value of the taxpayer's property by the Board of Tax Appeals (BOTA) for the tax years 1999 and 2001, and (2) adopting the proposed findings of the taxpayer, Andover Antique Mall, L.L.C. (Andover). The County also appeals the district court judge's refusal to recuse himself. We reverse and reinstate...

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