In Re the Appeal of Armed Forces Cooperative Insuring Ass'n

Rees, J.:

This appeal arises out of a challenge made by the Armed Forces Cooperative Insuring Association (AFCIA) to the jurisdictional authority of the State of Kansas and its subordinate entities to subject to ad valorem taxation the personal property owned by AFCIA located on the Fort Leavenworth reservation. By its order entered after hearing, the Board of Tax Appeals denied AFCIA’s challenge and held the property taxable. On appeal by AFCIA, the District Court of Leavenworth County held the Board of Tax Appeals order was unreasonable, arbitrary and capricious, ordered reversal and…