In re Emporia Motors, Inc.

Lewis, J.:

This case borders on the bizarre. The appellants are Emporia Motors, Inc. (Emporia Motors); Davis-Moore Oldsmobile, Inc. (Davis-Moore); and Cormack Enterprises (Cormack), which we shall refer to collectively as “the Taxpayers.” The Taxpayers all filed for relief from tax grievances in their respective counties on forms provided by the Kansas Board of Tax Appeals (BOTA). Each county involved in the tax challenge had an opportunity to respond to the grievances and make recommendations. Both Riley and Sedgwick County indicated that the Taxpayers’ facts were true and correct, that…