T-Bone Feeders, Inc. v. Martin

The opinion of the court was delivered by This is an administrative appeal from an order of the Board of
Tax Appeals of the State of Kansas (BOTA) denying the claims of
two corporate taxpayers for an exemption from taxation of certain
personal property owned by them and used in the operation of
their cattle feedlots. The district court of Shawnee County
affirmed the order of BOTA, and the taxpayers then filed an
appeal to this court. The taxpayers, appellants in this case, are
T-Bone Feeders, Inc., and J & J Feeders, Inc., applicants for the
exemption. The Kansas Livestock Association was permitted to
intervene in the case in support of the taxpayers. The appellees
participating in this appeal include Philip W. Martin, Director,
Division of Property Valuation of the State of Kansas; Harley T.
Duncan, Secretary of Revenue; and the Board of County
Commissioners of Sherman County. They will be referred to as the
taxing agencies. The claim of exemption in this case was made by the taxpayers
on the basis of K.S.A. 1982 Supp. 79-201i and 79-201j, which [236 Kan. 642]