PER CURIAM:
This case arises on the Kansas Department of Revenues petition for review from our Court of Appeals' decision affirming the Board of Tax Appeals (The Board of Tax Appeals is now the Court of Tax Appeals. See L.2008 ch. 109, sec. 2) ruling in favor of taxpayers Stephen and Loretta Lemons.
We granted review to address what was then an issue of first impression — whether K.S.A.2008 Supp. 79-3230(g) tolled K.S.A. 2008 Supp. 79-3230(f)'s 180...
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