Legal Opinion
In re Equalization Appeals of Walmart Stores
Court of Appeals of Kansas
Decided October 8, 2021No. 122162Published
1Opinion of the Court
No. 122,162 IN THE COURT OF APPEALS OF THE STATE OF KANSAS In the Matter of the Equalization Appeals of WALMART STORES, INC; WALMART REAL ESTATE BUSINESS TRUST; SAM'S REAL ESTATE BUSINESS TRUST; and TMM ROELAND PARK CENTER, LLC, for the Year 2016 in Johnson County; and WALMART REAL ESTATE BUSINESS TRUST and SAM'S REAL ESTATE BUSINESS TRUST for the Year 2017 in Johnson County. SYLLABUS BY THE COURT 1. The Kansas Judicial Review Act, K.S.A. 77-601 et seq., governs appellate review of Kansas Board of Tax Appeals (BOTA) rulings. The party challenging BOTA's decision bears the burden of proving…
2Cases cited26 opinions
- Kansas Department of Revenue v. PowellSupreme Court of Kansas · 2010
- O'Brien v. Leegin Creative Leather Products, Inc.Supreme Court of Kansas · 2012
- In re Adoption of T.M.M.H. – Per CuriamSupreme Court of Kansas · 2018
- In re Marriage of WilliamsSupreme Court of Kansas · 2018
- Hoesli v. Triplett, Inc.Supreme Court of Kansas · 2015
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