State ex rel. Thompson v. Osage Outdoor Advertising, Inc.

CLARK, Judge.

Osage Outdoor Advertising, Inc. appeals from a judgment entered against it by the trial court in a suit brought by the Collector of Revenue for Saline County to recover delinquent personal property taxes. The question posed is whether state and local taxes may be levied pursuant to an assessment against billboards as tangible personal property.

The facts are brief and uncontested. Osage maintains certain billboards along Highway 65 and Interstate 70 in Saline County. The signs are painted bulletin boards some ten feet in height and forty feet in length. The panels are mounted on…