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IN RE TALLGRASS PRAIRIE HOLDINGS, LLC

No. 110,136.

333 P.3d 899 (2014)

In the Matter of the Equalization Appeal of TALLGRASS PRAIRIE HOLDINGS, LLC, for the Year 2011 in Shawnee County, Kansas.

Court of Appeals of Kansas.

August 15, 2014.

Attorney(s) appearing for the Case

Carol B. Bonebrake , of Cosgrove, Webb & Oman, of Topeka, for appellant Tallgrass Prairie Holdings, LLC.

Ashley R. Heidrick , assistant county counselor, and Richard V. Eckert , county counselor, for appellees Board of Shawnee County Commissioners and Shawnee County Appraiser.

Before HILL, P.J., SCHROEDER, J., and HEBERT, S.J.

SCHROEDER, J.

Tallgrass Prairie Holdings, LLC (Tallgrass) appeals the Kansas Court of Tax Appeals' (COTA) 2011 valuation of Tallgrass' multitenant office complex (the Property) built in 2002. The Property has a prime location, and the building is also equipped with a large surgical suite leased by one of the tenants. Tallgrass seeks a fair and reasonable valuation for the property based on current market values in compliance with K.S.A. 2013 Supp. 79-1460. Originally...

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