In Re the Equalization Proceeding of the Amoco Production Co.

Hill, J.:

This appeal requires us to determine if the Jayhawk Natural Gas Processing Plant in Grant County has been properly valued for ad valorem tax purposes for the tax years 2000 and 2001. Upon appeal from the county appraiser, the Kansas Board of Tax Appeals (BOTA) approved the values assessed by the county. In its subsequent review, tire district court affirmed the BOTA valuations.

We think there is substantial competent evidence that supports all three valuation conclusions for the year 2000, the county’s appraised value, BOTA’s order, and the district court’s subsequent affirmation.…