In Re Tax Refund Application of Affiliated Prop.

Larson, J.:

Affiliated Property Services, Inc., appeals three decisions of the trial court on judicial review affirming the Board of Tax Appeals’ (BOTA) adoption of Sedgwick County’s 10-.5% discount rate.

Our case on appeal consolidates three separate BOTA cases reviewed by the trial court. The issue in each case is identical. Our opinion and decision will be deemed controlling in each separate action.

Affiliated owns three medical office buildings, in Sedgwick County, which were assessed by the county using a discount rate of 10.5% and an effective tax rate of 1.5% for an overall capitalization…