Legal Opinion
In re the Equalization Appeal of Johnson County Appraiser/Privitera Realty Holdings
Court of Appeals of Kansas
Decided July 27, 2012No. 105,769PublishedCited by 15 opinions
1Opinion of the Court
Standridge, J.:
Privitera Realty Holdings (Privitera) appeals the Kansas Court of Tax Appeals’ (COTA) decision reinstating the original value thát the Johnson County Appraiser (County) assigned to property that Privitera owns in Overland Park, Kansas, for the tax year 2008. For the reasons stated below, we find substantial evidence supports COTA’s decision.
Facts
The property at issue is a fast-food restaurant built in 1989 and located in front of a community shopping center at the intersection of 119th Street and Metcalf Avenue in Overland Park, a heavy retail intersection. Notably, the…
2Cases cited10 opinions
- National Bank of Andover v. Kansas Bankers Surety Co.Supreme Court of Kansas · 2010
- Griffin v. Suzuki Motor Corp.Supreme Court of Kansas · 2005
- Saline County Board of County Commissioners v. JensenCourt of Appeals of Kansas · 2004
- In Re for Tax Exemption of Kouri Place, L.L.C.Court of Appeals of Kansas · 2010
- Saylor v. Westar Energy, Inc.Supreme Court of Kansas · 2011
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Board of Johnson County Comm'rs v. JordanSupreme Court of Kansas · 2016
- In Re the Equalization Appeal of Tallgrass Prairie Holdings, LLCCourt of Appeals of Kansas · 2014
- In Re the Equalization Appeal of Kansas Star Casino, L.L.C.Court of Appeals of Kansas · 2015
- Murray Energy v. Dale Steager, State Tax Comm'rWest Virginia Supreme Court · 2019
- Board of Johnson County Comm'rs v. JordanSupreme Court of Kansas · 2016
10 more not listed; retrieve them via the Exa API.