In Re the Appeals of Andrews

Lewis, J.:

This appeal involves the valuation of property for tax purposes. Charles Andrews, Jr., and Randy Baird are the owners of the properties in question and are aggrieved with the values placed on their properties by Shawnee County. The appellants will be referred to in this opinion as “Taxpayers.” The governmental taxing unit involved is Shawnee County, the appellee, which will be referred to as “County.”

The Taxpayers each own one-half of an office building located at the comer of Huntoon Street and Topeka Boulevard in the City of Topeka. This building is divided into two identical…