Hixon v. Lario Enterprises, Inc.

The opinion of the court was delivered by

Davis, J.:

Lario Enterprises, Inc., (Lario) a Shawnee County developer, seeks review of a Court of Appeals decision holding that the developer s discount method of valuing subdivision property for ad valorem tax purposes is unconstitutional and violative of the Kansas statutory scheme of valuation. We granted review because the issue is one of first impression in Kansas and because the issue involves significant tax valuation questions affecting Kansas developers and home buyers.

The Court of Appeals’ opinion provides an excellent description of the…