In re the Equalization Appeals of Total Petroleum, Inc.

Beier, J.:

Cowley County (County) appeals the district court’s ruling affirming the Kansas Board of Tax Appeals’ decision that a closed oil refinery is realty rather than personal property. We affirm.

Appellee-taxpayer Total Petroleum, Inc., (Total) shut down its oil refinery in Arkansas City and removed certain key components necessary to run it. Total did not intend to reopen the refinery, although it continued to run a small asphalt storage operation on the premises.

While the refinery was still operating, the County appraised it, using a guide prepared by the Property Valuation Division…