In Re Tax Appeal of Horizon Tele-Communications, Inc.

The opinion of the court was delivered by

Holmes, J.:

This is an appeal by twenty cable television companies from an order of the Shawnee County District Court, which affirmed an order of the Kansas Board of Tax Appeals (BOTA) concerning the valuation of personal property for ad valorem tax purposes for the tax year 1983.

In 1983 the Division of Property Valuation (PVD), a division of the Department of Revenue, devised and implemented a valuation guideline to be used by county appraisers to value for tax purposes personal property held by cable television systems. Prior to 1983, there were no…