In Re Tax Appeal of Bremson Data Systems, Inc.

Green, J.:

This is an appeal by the Division of Property Valuation of the Kansas Department of Revenue (PVD) from a judgment of the trial court vacating an order of the Kansas Board of Tax Appeals (BOTA). PVD challenges not only the trial court’s judgment determining the economic life of certain computers used by Bremson Data Systems, Inc. (Bremson), but also the trial court’s jurisdiction to vacate BOTA’s order. Because we agree that the trial court lacked jurisdiction in this matter, we dismiss.

Bremson, a corporation located in Johnson County, relies heavily on computers to perform its…