In Re Tax Exemption Application of Fairfield

Gernon, J.:

Donald H. Fairfield and P. Scherren Fairfield appeal a decision by the Board of Tax Appeals (BOTA) which denied their request for exemption of a backhoe from ad valorem taxation.

K.S.A. 79-201c provides:

“The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of die state of Kansas:

“First. The wearing apparel of every person.

“Second. All household goods and personal effects not used for the production of income. The terms household goods and personal effects when used in tills act,…