In Re Application of Park Comm'rs for Ad Valorem

Rulon, J.:

The Board of Park Commissioners of the applicant City of Wichita (City) appeals from a decision of the district court affirming the decision of the Board of Tax Appeals (BOTA), which denied ad valorem tax exemptions to the City concerning certain park property.

Essentially we have three issues to consider: (1) Whether BOTA had jurisdiction to revoke the City’s exemption as to certain park property; (2) whether BOTA’s corrected order on rehearing was supported by substantial evidence and not arbitrary; and (3) whether certain ex parte communications between the Sedgwick County…