Dodge City Cooperative Exchange v. Board of Gray County Comm'rs

No. 122,499 IN THE COURT OF APPEALS OF THE STATE OF KANSAS DODGE CITY COOPERATIVE EXCHANGE, Appellee/Cross-appellant, v. BOARD OF COUNTY COMMISSIONERS OF GRAY COUNTY, KANSAS, Appellant/Cross-appellee. SYLLABUS BY THE COURT 1. When a taxpayer challenges the valuation of real property for commercial and industrial purposes, K.S.A. 79-1606(c) and K.S.A. 79-1609 require the county or district appraiser to "initiate the production of evidence to demonstrate, by a preponderance of the evidence," that the property has been properly classified. These statutes establish a quantum of…