In re Unified School District No. 437

The opinion of the court was delivered by

Herd, J.:

This is a tax grievance case wherein U.S.D. No. 501 appeals from an order of the district court affirming a Board of Tax Appeals (BOTA) order correcting erroneous assignments of personal property of taxpayer Frito Lay for tax years 1982 through 1985.

In 1985 Gary Smith, Shawnee County appraiser, discovered personal property of Frito Lay had been assigned to taxing district 001, containing U.S.D. No. 501, rather than to the proper taxing district 014, which contained U.S.D. No. 437. Investigation disclosed the error had existed and been…