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IN RE JOHNSON COUNTY APPRAISER

No. 105,769.

283 P.3d 823 (2012)

47 Kan. App. 2d 1074

In the Matter of the Equalization Appeal of JOHNSON COUNTY APPRAISER/PRIVITERA REALTY HOLDINGS for the tax year 2008.

Court of Appeals of Kansas.

July 27, 2012.

Attorney(s) appearing for the Case

Linda Terrill , of Neill, Terrill & Embree, P.A., of Leawood, for appellant, Privitera Realty Holdings.

Kathryn D. Myers , assistant county counselor, for appellee, Board of Johnson County Commissioners.

Before LEBEN, P.J., STANDRIDGE and ARNOLD-BURGER, JJ.

STANDRIDGE, J.

Privitera Realty Holdings (Privitera) appeals the Kansas Court of Tax Appeals' (COTA) decision reinstating the original value that the Johnson County Appraiser (County) assigned to property that Privitera owns in Overland Park, Kansas, for the tax year 2008. For the reasons stated below, we find substantial evidence supports COTA's decision.

FACTS

The property at issue is a fast-food restaurant built in 1989 and located in front of...

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