In re the Appeal of Boeing Co.

The opinion of the court was delivered by

Six, J.:

This case requires our interpretation of the Improvement District Act, K.S.A. 19-2753 etseq. (Act). The issue arises from the language of the Act (providing for “general taxation” to pay bonds for public works projects commenced under K.S.A. 19-2765[a][9]). Does the Act authorize levying general taxes assessed on an ad valorem basis against the personal property of The Boeing Company (Boeing) to pay bonds issued for a sewer lateral reconstruction project?

Boeing paid the 1990 ad valorem taxes assessed by the Oaklawn Improvement District…