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IN RE APPLICATION OF STROTHER FIELD AIRPORT

No. 104,762.

263 P.3d 182 (2011)

46 Kan.App. 2d 316

In the Matter of the APPLICATION OF STROTHER FIELD AIRPORT FOR EXEMPTION FROM AD VALOREM TAXATION IN COWLEY COUNTY, KANSAS.

Court of Appeals of Kansas.

August 26, 2011.

Attorney(s) appearing for the Case

William E. Muret , of Winfield, for appellant.

No appearance by appellee.

Before GREENE, C.J., MARQUARDT and STANDRIDGE, JJ.

GREENE, C.J.

Strother Field Airport and Industrial Park (Strother Field) appeals a decision of the Court of Tax Appeals (COTA) denying its application for an ad valorem tax exemption on property leased by General Electric Engine Services, Inc. (GE) for its business of refurbishing aircraft engines. Strother Field argues on appeal that the property qualifies for exemption under either K.S.A.2010 Supp. 79-201q(a)(2) or K.S.A. 79-201r. Concluding that neither statute...

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