Stores v. Board of County Commissioners

The opinion of the court was delivered by

Abbott, J.:

We hold that the plaintiffs failed to first exhaust their administrative remedies before the State Board of Tax Appeals (BOTA); thus, neither the trial court nor this court has jurisdiction to decide the issue which is the subject of this appeal.

The issue decided by the trial court is when Sedgwick County “discovered” personal property that had “escaped” taxation, either in whole or in part. The trial court found that, under K.S.A. 1994 Supp. 79-1427a(a) and (c), the County had “discovered” the escaped property on the date that the…