In Re the Tax Complaint of Wine

Greene, C.J.:

Morris County appeals the Court of Tax Appeals’ (COTA) order of reappraisal pursuant to K.S.A. 2010 Supp. 79- 1413a, which ordered the County to reappraise “all taxable City Lake real property and improvements used for residential purposes in compliance with K.S.A. [2010 Supp.] 79-412.” The County argues that COTA’s order should be reversed due to prejudicial delay, lack of findings to support its legal conclusion, and erroneous statutory interpretation. We disagree and affirm COTA’s order of reappraisal.

Factual and Procedural Overview

In 1993, Douglas A. Wine purchased a mobile…