MALONE, J.
Anderson County, Kansas (County), appeals the Kansas Board of Tax Appeals' (BOTA) decision granting the City of Garnett's (City) application for exemption from ad valorem taxation of an ethanol manufacturing plant leased by City to East Kansas Agri-Energy, L.L.C. (East Kansas). This appeal raises no substantive issues about the merits of BOTA's decision granting the application for ad valorem tax exemption. Instead, County raises only procedural issues...
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