In re Equalization Appeal of Plaza Speedway Development

No. 127,085 IN THE COURT OF APPEALS OF THE STATE OF KANSAS In the Matter of the Equalization Appeal of PLAZA SPEEDWAY DEVELOPMENT, INC., for Tax Year 2022 in Wyandotte County, Kansas. SYLLABUS BY THE COURT 1. Tax statutes are penal and must be strictly construed in favor of the taxpayer. 2. Under the Kansas Constitution, Article 11, section 1(a), land devoted to agricultural use may be defined by law and valued for ad valorem tax purposes based on its agricultural income or agricultural productivity, actual or potential. 3. K.S.A. 79-1476 defines "land devoted to agricultural use" as land,…