Salina Airport Authority v. Board of Tax Appeals

Knudson, J.:

This is an appeal from a judgment of the Shawnee County District Court affirming an order of the Board of Tax Appeals (BOTA). BOTA concluded in its order that certain real estate owned by the Salina Airport Authority (Authority) was not exempt from the payment of ad valorem taxes. The Authority has made a timely appeal.

We note at the outset BOTA is designated as the appellee. Under K.S.A. 1987 Supp. 74-2433, BOTA cannot sue or be sued. Joseph v. McNeive, 215 Kan. 270, 524 P.2d 765 (1974). The real party in interest that should have been designated as the appellee is the Board of…