Court Cases

Kansas Supreme Court Cases:

• FreeState Electric Cooperative, Inc. v. KDOR, 319 Kan. 377 (2024)
• Matter of Walmart Stores, Inc., 316 Kan. 32 (2022) Consideration of Market and Contract Rents in Commercial Valuations and Province of the Board of Tax Appeals (07/01/2022 - Published)
• Matter of River Rock Energy Company, 313 Kan. 936 (2021) (08/06/2021 - Published)

Kansas Court of Appeals Cases:

• Matter of NFM of Kansas, Inc., 529 P.3d 158 (2023) – BOTA receives deference from appellate courts when it determines most credible valuation via USPAP standards. (May 19, 2023 Unpublished)
• Unified Government of Wyandotte County/Kansas City v. Estrella, 518 P.3d 461 (2022) - discussion of county notification requirements to taxpayer when conducting tax sale. (10/21/2022 – Unpublished)
• Dodge City Cooperative Exchange v. Board of County Comm. Of Gray County, 62 Kan.App.2d 391 (2022) – discussion of three-part fixture analysis and grain elevators. (07/22/2022- Published)
• Farmer et al. v. Board of Ellis County Commrs., No. 123,488 (2022) -clarifying when exemption event occurs in low producing lease situation. (05/06/2022 – Published)
• Matter of Kansas Star Casino, L.L.C., 502 P.3d 1073 (2022) (01/28/2022 - Unpublished)
• Matter of Kansas Star Casino, L.L.C., 487 P.3d 375 (2021) (05/21/2021 - Unpublished)
• Alliance Well Service, Inc. v. Pratt County, 505 P.3d 757 (2022) (01/21/2022 - Published)
• Matter of Target Corporation, 501 P.3d 910 (2022) (01/14/2022 - Unpublished)
• Matter of Walgreen Co., 497 P.3d 574 (2021) (10/22/2021 - Unpublished)
• Matter of Protest of Arciterra BP Olathe, 484 P.3d 261 (2021) (04/02/2021 - Unpublished)
• Matter of Kansas CVS Pharmacy, L.L.C., 497 P.3d 574 (2021) (10/22/2021 - Unpublished)

Board of Tax Appeals (BOTA) Decisions

For more information on the decisions below, please visit https://www.kansas.gov/bota/

• 2023-2725-PR (Sumner) – Agricultural, mixed use; non-productive use; actual use
• 2023-6681-EQ (Miami) - Classification, agricultural use, nonproductive land
• 2023-7367-EQ (Butler) - Agritourism; classification; bed and breakfast; mixed use
• 2024-969-PR (Anderson)– Agricultural use; waste; pasture; flooding; soil characteristics
• 2024-5670-EQ (Miami) – Classification, agricultural use, kenneling
• 2024-2791-EQSC (Shawnee) – Classification; bees and land devoted to agricultural use
• Matter of the Equalization Appeals of 3838 Partners in Wyandotte Co - For mass appraisal of condos, sales approach favored over income approach. Helpful discussion on why different valuation approaches are used in different circumstances. (05/04/2021)
• Matter of the Equalization of Mcleod in Johnson Co. - When is the support of animals recreational versus agricultural use. (04/22/2022)
• Matter of Protest of Gerstmann in Lincoln Co - Taxpayer challenge to County’s development of mill rate levy was denied and BOTA held that County practice of including expenditures in general fund as line item was OK. (09/16/2021)
• Matter of the Equalization of 30th Plat of Cedar Creek L.L.C. in Johnson Co. - Discussion of when to value on plat versus when to value as development on whole. (11/09/2021)