Board of Leavenworth County Comm'rs v. McGraw Fertilizer Serv., Inc.

The opinion of the court was delivered by

Lockett, J.:

The Board of Leavenworth County Commissioners (County) and the Director of the Division of Property Valuation (Director) seek review of the Board of Tax Appeals’ (BOTA) and the Leavenworth County District Court’s construction of the valuation standard “retail cost when new” of art. 11, § 1(b), class 2 (E), of the Kansas Constitution implemented in' K.S.A. 79-1439(b)(2)(E). BOTA and the district court held that the phrase “retail cost when new,” as applied to the ad valorem taxation of commercial and industrial machinery and equipment, does…