Lario Enterprises, Inc. v. State Board of Tax Appeals

ROYSE, J.:

This appeal arises out of an application filed by the City of Topeka (City), seeking a property tax exemption for Heartland Park Topeka (HPT). The Board of Tax Appeals (BOTA) determined that HPT qualifies for a tax exemption. BOTA concluded part of the property was exempt as of January 12, 1988, and the balance was entitled to an exemption effective in 1991. The parties sought judicial review of BOTA’s decision. The district court affirmed BOTA’s determination that HPT was entitled to a property tax exemption, but the court concluded all property became tax exempt as of January 12,…