Masson, Inc. v. County Assessor of Wyandotte County

The opinion of the court was delivered by

Kaul, J.:

The issue in this case is whether appellant’s property was properly assessed for taxation as personal property.

The controlling facts are not in dispute and are set forth in a stipulation of the parties which, as pertinent to the issue herein, reads:

“1. Plaintiff [appellant] is engaged in the business of growing flowers from seeds or seedlings in individual pots that are elevated and grown in an enclosed atmosphere. That the manner of growth is controlled by external operation. After such plants in question have completely matured and are ready…