(Download) "Board of Leavenworth Co. Comm'Rs v. Mcgraw Fertilizer" by Supreme Court of Kansas * eBook PDF Kindle ePub Free
eBook details
- Title: Board of Leavenworth Co. Comm'Rs v. Mcgraw Fertilizer
- Author : Supreme Court of Kansas
- Release Date : January 07, 1997
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 84 KB
Description
The opinion of the court was delivered by The Board of Leavenworth County Commissioners (County) and the Director of the Division of Property Valuation (Director) seek review of the Board of Tax Appeals' (BOTA) and the Leavenworth County District Court's construction of the valuation standard ""retail cost when new"" of art. 11, § 1(b), class 2(E), of the Kansas Constitution implemented in K.S.A. 79-1439(b)(2)(E). BOTA and the district court held that the phrase ""retail cost when new,"" as applied to the ad valorem taxation of commercial and industrial machinery and equipment, does not include charges for installation, freight, and sales tax. In addition, the County and Director claim that the appeal of Geiger Ready-Mix Co., Inc., (Geiger) to BOTA should have been dismissed for lack of jurisdiction.