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ST. CATHERINE HOSPITAL v. ROOP

No. 93,437

34 Kan.App. 2d 638 (2005)

ST. CATHERINE HOSPITAL, Appellant, v. ALAN ROOP, Finney County Appraiser, Appellee. FARM GOLD, L.L.C., Appellant, v. ALAN ROOP, Finney County Appraiser, Appellee.

Court of Appeals of Kansas.

November 10, 2005.

Attorney(s) appearing for the Case

Troy W. Purinton and John R. Gerdes, of Fleeson, Gooing, Coulson & Kitch, L.L.C., of Wichita, for the appellants.

Linda Terrill, of Neill, Terrill & Embree, L.C., of Overland Park, for the appellee.

Before PIERRON, P.J., CAPLINGER, J., and BUKATY, S.J.

BUKATY, J.:

In this consolidated appeal, two Finney County taxpayers appeal a district court order that upheld a decision of the Kansas Board of Tax Appeals (BOTA) denying their tax grievance applications under K.S.A. 79-1701 for lack of jurisdiction. The two taxpayers are Farm Gold, L.L.C. and St. Catherine Hospital. The parties have stipulated to the essential facts. We reverse and remand.

From 1997 through 1999, Finney County (County) appraised a particular...

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