In Re Fleet for Relief From a Tax Grievance

The opinion of the court was delivered by

Biles, J.:

This is an administrative appeal by the Shawnee County Board of County Commissioners from a decision by the Board of Tax Appeals (BOTA) (now the Court of Tax Appeals) setting aside tax assessments the County claims on three executive-style business aircraft for tax years '2000, 2001, and 2002.The dispute arises after the County had agreed in earlier proceedings that the aircraft were not subject to taxation and BOTA ordered them exempted. But the County had a change of heart a few years later and' attempted to reassess the aircraft for back…