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MATTER OF PROTEST OF BARKER

No. 116,034.

398 P.3d 870 (2017)

In the MATTER OF the PROTEST OF BARKER, Robert E. and R. Gay for the Years 2013, 2014, and 2015 in Neosho County, Kansas.

Court of Appeals of Kansas.

Opinion filed June 30, 2017.

Attorney(s) appearing for the Case

Robert E. Barker, of Chanute, for appellants pro se.

Linus A. Thuston , county attorney, for appellee Neosho County.

Before Leben, P.J., Gardner, J., and Walker, S.J.

Robert E. and R. Gay Barker appeal an order of the Board of Tax Appeals (BOTA) which found that equipment used to produce oil is not exempt from taxes pursuant to K.S.A. 2016 Supp. 79-201t(a), the statute exempting certain low production oil leases. Finding that the Barkers have not met their burden of proof to show they fall within...

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