League of Kansas Municipalities v. Board of Shawnee County Comm'rs

Paddock, J.:

This appeal is to determine if the district court erred in ordering that the League of Kansas Municipalities (League) was exempt from ad valorem taxation. The Board of Tax Appeals (BOTA) had denied the League’s application for exemption. The League then applied for judicial review, and the district court reversed BOTA’s decision and remanded with directions that BOTA grant the exemption. BOTA refused to comply with the court’s remand order, and, upon the League’s motion, the district court granted the exemption. The Board of County Commissioners of Shawnee County (Board) appeals…