Hixon v. Lario Enterprises, Inc.

Russell, J.:

Mark Hixon, the Shawnee County Appraiser (The County), appeals from the decision of the district court affirming the Board of Tax Appeals (BOTA). We reverse and remand the case with directions.

The central question of this appeal is whether the district court and BOTA erred in using the developer’s discount method to value multiple parcels of property within a subdivision. This method results in multiple units of property owned by one entity being valued as one unit.

At issue is BOTA’s 1989 appraisal of the Montara subdivision of Topeka, Kansas. The subdivision was originally built…