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IN RE EQUALIZATION PROCEEDING OF AMOCO PRODUCTION CO.

No. 91,253.

33 Kan.App. 2d 329 (2004)

102 P.3d 1176

IN THE MATTER OF THE EQUALIZATION PROCEEDING OF THE AMOCO PRODUCTION COMPANY FOR THE YEARS 2000 AND 2001 FROM GRANT COUNTY, KANSAS.

Court of Appeals of Kansas.

Opinion filed December 17, 2004.

Attorney(s) appearing for the Case

Michael Lennen, of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Wichita, for appellant.

Douglas P. Campbell, county attorney, for appellee.

Before MARQUARDT, P.J., HILL and McANANY, JJ.

Petition for review denied 279 Kan. 1006 (2005).

HILL, J.:

This appeal requires us to determine if the Jayhawk Natural Gas Processing Plant in Grant County has been properly valued for ad valorem tax purposes for the tax years 2000 and 2001. Upon appeal from the county appraiser, the Kansas Board of Tax Appeals (BOTA) approved the values assessed by the county. In its subsequent review, the district court affirmed the BOTA valuations.

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