(Download) "Board of Johnson County Comm'Rs v. Ameq" by Supreme Court of Kansas # Book PDF Kindle ePub Free
eBook details
- Title: Board of Johnson County Comm'Rs v. Ameq
- Author : Supreme Court of Kansas
- Release Date : January 19, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 62 KB
Description
The opinion of the court was delivered by This case involves a dispute between Ameq, Inc., a property owner, and the board of county commissioners of Johnson County over the amount of the assessment of certain real estate for ad valorem tax purposes. The Johnson County officials appealed to the district court from an order of the board of tax appeals granting relief to Ameq in proceedings filed by Ameq pursuant to K.S.A. 79-2005 seeking repayment of taxes paid under protest. The facts in the case are not disputed and essentially are as follows: Ameq, claiming an excessive evaluation, paid its 1976 real property taxes under protest in accordance with K.S.A. 79-2005. Ameq filed a timely application for a hearing with the State Board of Tax Appeals (BOTA). BOTA heard the protest on April 7, 1977, and, on June 15, 1977, determined the property evaluation to be excessive. It ordered a reduction of the tax with a refund of the excess taxes paid. On July 11, 1977, the Johnson County officials filed a notice of appeal with BOTA in accordance with K.S.A. 60-2101(d). The appeal was docketed in the Shawnee [227 Kan. 94]