In re Application of U.S.D. No. 437 for Tax Relief

The opinion of the court was delivered by This is a tax grievance case wherein U.S.D. No. 501 appeals
from an order of the district court affirming a Board of Tax
Appeals (BOTA) order correcting erroneous assignments of personal
property of taxpayer Frito Lay for tax years 1982 through 1985. In 1985 Gary Smith, Shawnee County appraiser, discovered
personal property of Frito Lay had been assigned to taxing
district 001, containing U.S.D. No. 501, rather than to the
proper taxing district 014, which contained U.S.D. No. 437.
Investigation disclosed the error had existed and been
perpetuated by computer from 1977.