In re the Appeal of Garden City Medical Clinic

McAnany, J.:

This appeal arises from proceedings before the Board of Tax Appeals (BOTA) in which the Garden City Medical Clinic (Clinic) sought relief for Finney County’s erroneous taxation of the Clinic’s computer applications software during 1998, 1999, and 2000. The Clinic challenges BOTA’s limiting its tax refund to only the year immediately preceding the year in which it filed its refund application. While we are not persuaded by the Clinic’s equal protection claim, its due process claim has merit. Accordingly, we reverse.

During 1995 and 1996 the Clinic purchased computer software for use…