Board of Johnson County Comm'rs v. Smith

Rulon, J.:

The Johnson County Board of County Commissioners, the Johnson County Appraiser, the Johnson County Treasurer, and the Johnson County Clerk, petitioners, appeal a decision of the State Board of Tax Appeals (BOTA), as affirmed by the district court, classifying 2.26 acres owned by the respondents Thomas H. Smith, Margie E. Smith, James D. Neighbors, and Eleanor J. Neighbors, as agricultural land instead of vacant land. We affirm.

Essentially, we must decide if BOTA properly interpreted K.S.A. 1992 Supp. 79-1476 and Article 11, § 1(b) of the Kansas Constitution.

The facts of this case…