In re Riverton Water Co.

Marquardt, J.:

Riverton Water Company, Inc., (Riverton Water) had requested an exemption from ad valorem property tax, pursuant to K.S.A. 1995 Supp. 79-201a Third, claiming that it held the status of a rural water district. The Board of Tax Appeals (BOTA) found that Riverton Water was not a rural water district until March 13, 1995, when the Board of Cherokee County Commissioners approved Riverton Water’s incorporation as Riverton Rural Water District No. 9, and denied an exemption prior to that time. Riverton Water appeals.

*497Riverton Water provided water services for the city of Riverton,…