Farmers Co-Operative v. Kansas Board of Tax Appeals

The opinion of the court was delivered by

Lockett, J.:

This is an appeal from the judgment of the Shawnee County District Court affirming the order of the Kansas Board of Tax Appeals denying the owners of certain farm machinery and equipment a tax exemption which they claim is authorized by K.S.A. 1983 Supp. 79-20U and 79-201j. Kansas Farm Bureau, Inc., intervened in support of the application of the taxpayers for exemption before the Board of Tax Appeals and joined with the taxpayers as a plaintiff in the appeal to the district court and in this appeal.

Merl Yakel, Bob' and Doris Wright, and…