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COOP. EXCHANGE v. BOARD OF COUNTY COM'RS

No. 122,499.

516 P.3d 615 (2022)

DODGE CITY COOPERATIVE EXCHANGE, Appellee/Cross-appellant, v. BOARD OF COUNTY COMMISSIONERS OF GRAY COUNTY, Kansas, Appellant/Cross-appellee.

Court of Appeals of Kansas.

Opinion filed July 22, 2022.

Attorney(s) appearing for the Case

Michael Giardine , assistant county attorney, for appellant/cross-appellee.

Marc E. Kliewer and Klint A. Spiller , of Kennedy Berkley Yarnevich & Williamson, Chartered, of Salina, for appellee/cross-appellant.

Before Atcheson, P.J., Warner, J., and Anthony J. Powell, Court of Appeals Judge, Retired.

This appeal involves the classification for tax purposes of various equipment associated with grain storage bins in Gray County. The County assessed ad valorem taxes for tax years 2013 and 2014 for the equipment, which was bolted to the storage bins to allow for transfer and monitoring of grain, based on its conclusion that the pieces...

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