In Re Application of TV Realty

Russell, J:

TV Realty, L.L.C., appeals the district court’s affirmance of a decision by the Kansas Board of Tax Appeals (BOTA). We reverse.

“BOTA is a specialized agency that exists to decide taxation issues. B OTA’s decisions should be given great credence and def erence when it is acting in its area of expertise. However, if we find that BOTA’s interpretation is erroneous as a matter of law, we should take corrective steps.” In re Tax Appeal of Boeing Co., 261 Kan. 508, 515, 930 P.2d 1366 (1977). See Hixon v. Lario Enterprises, Inc., 257 Kan. 377, 378-79, 892 P.2d 507 (1995).

The facts from…