In Re Protests of hutchinson/dillon Stores

Greene, J.:

Dillon Real Estate Company, Inc. and City of Hutchinson/Dillon Stores (Dillon) appeal the district court’s order setting aside the Kansas Board of Tax Appeals’ (BOTA) property tax valuation of $5,500,000 for a Dillon Distribution Center (DDC) in Reno County for tax years 2001 and 2002, and adopting in its place a valuation of $7,900,000. Concluding BOTA’s valuation was adequately supported, we reverse the district court and affirm BOTA’s valuation order.

Factual and Procedural Background

The subject property, or DDC, is held under a single ownership and used for a common purpose,…