In re Allen, Gibbs & Houlik, L.C.

Knudson, J.:

The Kansas Department of Revenue’s Division of Property Valuation (PVD) and the Board of County Commissioners of Sedgwick County, Kansas (County), appeal from the grant *538of summary judgment by the Kansas Board of Tax Appeals (BOTA) to Allen, Gibbs & Houlik, L.C. (taxpayer). BOTA concluded the taxpayer is entitled to a property tax exemption for 43 computer keyboards purchased to replace defective keyboards. We affirm BOTA’s decision.

PVD and the County contend a replacement computer keyboard is a component part of a computer and not an “item” as that word is used in K.S.A. 2000…