In Re the Protests of Oakhill Land Co.

Leben, J.:

Three landowners dispute the reclassification of their real estate from agricultural use to vacant, made by Wyandotte County and upheld by the Court of Tax Appeals, which resulted in an increase in the landowners’ property-tax assessment. But we may not overturn an administrative-agency decision when it is supported by substantial evidence, even though there may be evidence to the contrary. The Court of Tax Appeals’ decision upholding the classification was based on substantial evidence, and we therefore must affirm it.

The Unified Government of Wyandotte County/Kansas City, Kansas,…