In Re the Appeal of the City of Wichita

The opinion of the court was delivered by

Davis, J.:

The City of Wichita (City) appeals the decision of the Kansas Board of Tax Appeals (BOTA) affirming the Kansas Department of Revenue’s (Revenue Department) assessment of sales tax, compensating use tax, and interest for transactions by the water utility department (water department). The City additionally appeals BOTA’s denial of attorney fees and the issuance of a protective order regarding internal Revenue Department documents. We affirm.

Procedural History

The Revenue Department conducted an audit of the City for the period of June 1, 1992,…