In Re Tax Application of Lietz Constr. Co.

The opinion of the court was delivered by

Abbott, J.:

Appellant Wabaunsee County challenges the decision of the Kansas Board of Tax Appeals (BOTA) granting Merle and Nora Lietz, d/b/a Lietz Construction Company (Lietz Construction), exemptions from ad valorem property tax on machinery and equipment pursuant to K.S.A. 2001 Supp. 79-201j(a). At issue is whether Lietz Construction’s bulldozers, dirt scrapers, a road grader, an excavator, and the trailers that carry them qualify as “farm machinery and equipment . . . actually and regularly used in any farming or ranching operation,” within the…