Lyon County v. Iowa Beef Processors, Inc.

The opinion of the court was delivered by

McFarland, J.:

This action involves the payment of 1974 ad valorem taxes on a manufacturer’s inventory pursuant to K.S.A. 79-1005, which taxes were paid under protest by appellant-taxpayer, Iowa Beef Processors, Inc., (hereinafter referred to as IBP). The State Board of Tax Appeals (hereinafter referred to as Board) ordered a refund of the protested taxes. Lyon County appealed the order to the district court which reversed and remanded the matter back to the Board. IBP appeals from the judgment of the district court.

IBP, a manufacturer, operates a beef…