MATTER OF WALMART STORES, INC.

Attorney(s) appearing for the Case

Ryan L. Carpenter , assistant county counselor, argued the cause and was on the briefs for appellant Board of County Commissioners of Johnson County.

Barbara A. Smith , of Bryan Cave Leighton Paisner LLP, of St. Louis, Missouri, argued the cause, and Samuel E. Hofmeier , of the same firm, of Kansas City, Missouri, and Linda Terrill , of Property Tax Law Group, LLC, of Overland Park, were with her on the briefs for appellees Walmart Stores, Inc., et al.

David R. Cooper and Andrew D. Holder , of Fisher, Patterson, Sayler & Smith, LLP, of Topeka, were on the brief for amicus curiae Kansas Association of Counties.

Johnathan Goodyear , general counsel, and Gerald N. Capps , of Wichita, were on the brief for amicus curiae League of Kansas Municipalities.

R. Scott Beeler and Carrie E. Josserand , of Lathrop GPM LLP, of Overland Park, were on the brief for amicus curiae The Kansas Chamber of Commerce.

Jarrod C. Kieffer , of Stinson LLP, of Wichita, was on the brief for amicus curiae Institute for Professionals in Taxation.

Stephen R. McAllister and Betsey L. Lasister , of Dentons US LLP, of Kansas City, Missouri, were on the brief for amicus curiae Chamber of Commerce of the United States of America.

S. Lucky DeFries , of Morris, Laing, Evans, Brock & Kennedy, Chartered, of Topeka, was on the brief for amicus curiae Council on State Taxation.