In Re Application of Zivanovic

Pierron, J.:

The Riley County Board of Commissioners appeals the decision of the district court sustaining an administrative order of the Kansas State Board of Tax Appeals (BOTA) requiring them to refund certain mortgage registration taxes assessed against a mortgage upon property owned by Judith K. Zivanovic. We affirm.

On February 23, 1990, a mortgage (mortgage A) in the amount of $62,400 was recorded with the register of deeds. The mortgagors were Milan and Judith K. Zivanovic, and the mortgagee was the First Savings Bank (FSB). That same day, a mortgage registration fee of $156 was paid on…