In Re the Appeal of the Director of Property Valuation

Lewis, J.:

This is an appeal by the director of property valuation of the State of Kansas (Director) from the judgment of the district court of Montgomery County, which affirmed an order of the

Board of Tax Appeals (BOTA) reducing the valuation on certain personal property belonging to Parmac, Inc., (Parmac) for the years 1984, 1985, and 1986.

We pause to note the unusual posture of the parties to this action. This is an appeal wherein the Director is complaining about a decision against him by the BOTA. We doubt that the Director and the BOTA are often antagonists in cases of this nature.…