In Re Tax Exemption Application of City of Wetmore

The opinion of the court was delivered by

Allegrucci, J.:

This is an appeal by the City of Wetmore in Nemaha County, Kansas, from an order of the Kansas Board of Tax Appeals (BOTA) denying the City’s application for exemption from ad valorem taxation, beginning in 1997, on the land, fuel storage tanks, and fuel-dispensing pumps owned and operated by the City. This court transferred the appeal from the Court of Appeals. K.S.A. 20-3018(c).

The issue is whether the real and personal property that makes up the fueling station is exempt from ad valorem taxation under K.S.A. 2001 Supp. 79-201a Second.

T…