In Re the Equalization Appeal of Wagner

The opinion of the court was delivered by

Rosen, J.:

Kristin Lea Wagner, a Johnson County resident, appeals the Court of Appeals’ decision in In re Equalization Appeal of Wagner, No. 109,783, 2014 WL 1096896 (Kan. App. 2014) (unpublished opinion) (Wagner II), affirming the Court of Tax Appeals’ $494,200 valuation of her home for the 2012 tax year. Notably, in determining the 2012 valuation, COTA adopted the final valuation it assigned to the home for the 2011 tax year.

We conclude that COTA ignored evidence in the record establishing that Wagner’s home suffered a 2.94% decrease in value between…