Board of County Commissioners v. Director of Property Valuation

Brazil, J.:

The Meade County Board of County Commissioners and the Morton County Board of County Commissioners (Counties) appeal a Board of Tax Appeals (BOTA) order dismissing their appeal in favor of the Director of Property Valuation (Director) and Panhandle Eastern Pipe Line Company (Panhandle Eastern). The Counties appealed a Division of Property Valuation (Division) assessment valuing certain public utility properties located in their counties.

We find that neither BOTA nor this court has jurisdiction pursuant to K.S.A. 74-2438 to hear an appeal by the Counties from the decision of the…