In Re the Protest of United Ag Services, Inc.

Greene, J.:

United Ag Services, Inc. (UAS) appeals the district court’s order reversing the State Board of Tax Appeals (BOTA) decision vacating “escaped” ad valorem taxes assessed against UAS. UAS argues on appeal that (i) BOTA correctly found that the assessments were void under K.S.A. 79-412; (ii) the subject property did not escape taxation under K.S.A. 79-1475; (iii) there was no clerical error correctable under K.S.A. 79-1701 et seq.-, and (iv) the subject property was real estate of a public utility subject to separate valuation and assessment under K.S.A. 79-5a04. Although we conclude…