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IN RE UNITED AG SERVICES, INC.

No. 95,947.

159 P.3d 1050 (2007)

In the Matter of the Protest of UNITED AG SERVICES, INC. for Taxes Paid for 1998 and 1999 in Russell County, Kansas.

Court of Appeals of Kansas.

June 1, 2007.

Attorney(s) appearing for the Case

Linda Terrill, of Neill, Terrill, & Embree, of Leawood, for appellant.

Mark Arthur, Jr., of Russell, for appellee.

William E. Waters, of Division of Property Valuation, of Kansas Department of Revenue, for amicus curiae Mark S. Beck, Director of Property Valuation.

Gerald N. Capps, of Wichita, for amicus curiae Cowley County.

Before RULON, C.J., GREENE, J., and LARSON, S.J.

GREENE, J.

United Ag Services, Inc. (UAS) appeals the district court's order reversing the State Board of Tax Appeals (BOTA) decision vacating "escaped" ad valorem taxes assessed against UAS. UAS argues on appeal that (i) BOTA correctly found that the assessments were void under K.S.A. 79-412; (ii) the subject property did not escape taxation under K.S.A. 79-1475; (iii) there was no clerical error correctable under K.S.A. 79-1701 et seq.; and (iv) the subject...

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