In Re Application of Int'l Bhd. of Boilermakers

The opinion of the court was delivered by

Herd, J.:

This is an appeal from the district court’s dismissal of an appeal by The International Brotherhood of Boilermakers from an order of the State Board of Tax Appeals denying tax exemption to certain personal property.

The International Brotherhood of Boilermakers, Iron Ship Builders, Blacksmiths, Forgers and Helpers is a labor union with a membership of approximately 135,000 from the United States and Canada. It has been headquartered in Kansas City, Kansas, since 1881. It seeks exemption from personal property ad valorem tax in Wyandotte County…