(DOWNLOAD) "In re Order of Board of Tax Appeals" by Supreme Court of Kansas " eBook PDF Kindle ePub Free
eBook details
- Title: In re Order of Board of Tax Appeals
- Author : Supreme Court of Kansas
- Release Date : January 30, 1984
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
The opinion of the court was delivered by This is a consolidated appeal by Midland Industries, Inc., and Energy Reserves Group, Inc., from a ruling by the district court on appeal from the State Board of Tax Appeals (BOTA). The facts presented at the hearing pertaining to Energy Reserves Group are that an improvement on its property was made in 1980 resulting in a larger assessed valuation. In the process of placing the valuation on the assessment roll (maintained by computer in Sedgwick County), the improvement appraisal value was entered correctly but the land appraisal value was incorrectly reduced from $18,000 to $8000 resulting in a reduction in the assessed valuation of the land from $5400 to $2400. The error was discovered by the county in August 1982. A corrected tax statement was issued the taxpayer for 1981. Prior to 1981, the taxpayer had paid tax on this land at the correct assessment of $5400.
 "In re Order of Board of Tax Appeals" by Supreme Court of Kansas " eBook PDF Kindle ePub Free){kind=link}