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IN RE PROTESTS OF HUTCHINSON/DILLON STORES

No. 100,499.

221 P.3d 598 (2009)

In the Matter of the PROTESTS OF CITY OF HUTCHINSON/DILLON STORES FOR TAXES PAID FOR 2001 AND 2002 in Reno County, Kansas, and In the Matter of the Protests of Dillon Real Estate Co., Inc. for Taxes Paid for 2001 and 2002 in Reno County, Kansas.

Court of Appeals of Kansas.

August 21, 2009.

Attorney(s) appearing for the Case

Robert O'Connor and Jarrod C. Kieffer, of Stinson Morrison Hecker L.L.P., of Wichita, for appellants.

S. Lucky DeFries and Jeffrey A. Wietharm, of Coffman, DeFries and Nothern, A Professional Association of Topeka, for appellee.

Before RULON, C.J., GREENE and LEBEN, JJ.

GREENE, J.

Dillon Real Estate Company, Inc. and City of Hutchinson/Dillon Stores (Dillon) appeal the district court's order setting aside the Kansas Board of Tax Appeals' (BOTA) property tax valuation of $5,500,000 for a Dillon Distribution Center (DDC) in Reno County for tax years 2001 and 2002, and adopting in its place a valuation of $7,900,000. Concluding BOTA's valuation was adequately supported, we reverse the district court and affirm BOTA's valuation order...

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