Farmers Co-Op v. Kansas Bd. of Tax Appeals

The opinion of the court was delivered by This is an appeal from the judgment of the Shawnee County
District Court affirming the order of the Kansas Board of Tax
Appeals denying the owners of certain farm machinery and
equipment a tax exemption which they claim is authorized by
K.S.A. 1983 Supp. 79-201i and 79-201j. Kansas Farm Bureau, Inc.,
intervened in support of the application of the taxpayers for
exemption before the Board of Tax Appeals and joined with the
taxpayers as a plaintiff in the appeal to the district court and
in this appeal. Merl Yakel, Bob and Doris Wright, and Robin and Laurie Wright
(custom cutters) are owners of certain farm machinery and
equipment. They are engaged in the business of providing custom
combining services to farmers in Kansas and other states. They
charge a standard rate for their services, based on acreage, [236 Kan. 633]