In re Equalization of Target Corporation

Schroeder, J.:

*235 Sedgwick County (the County) appeals the Board of Tax Appeals' (BOTA) valuation for ad valorem tax purposes of four Target Corporation (Target) retail store locations. The County argues BOTA erred in determining a proper value for the property; this argument is unpersuasive. The record reflects BOTA accepted and relied upon substantial competent evidence to determine each property's value in compliance with Uniform Standards *941 of Professional Appraisal Practice (USPAP). We affirm.

FACTS

The properties subject to this appeal consist of four retail store locations owned and occupied…