J. Enterprises, Inc. v. Board of Harvey County Comm'rs

The opinion of the court was delivered by

Davis, J.:

Harvey County appeals the trial court’s summary judgment ruling that “rent-to-own” personal property of J. Enterprises, Inc., d/b/a Colortyme (Colortyme), is exempt from Kansas ad valorem tax as inventory under K.S.A. 1992 Supp. 79-201m.

In 1991 the Harvey County appraiser performed a compliance review on Colortyme’s 1990 and 1991 ad valorem personal property tax renditions. The review revealed that Colortyme did not include its “rent-to-own” property on its 1990 and 1991 renditions. Colortyme excluded its “rent-to-own” property as exempt…