Bishop v. City of Winona

The opinion of the court was delivered by

Six, J.:

This appeal is from a district court judgment affirming a Board of Tax Appeals (BOTA) order sustaining an ad valorem tax increase. The City of Winona (City) issued general obligation bonds for the construction of a natural gas system. A mill levy was imposed on property owners in the City. Barbara Bishop, a taxpayer, filed a tax protest with BOTA under K.S.A. 79-2005 challenging her 1995 real estate taxes. BOTA upheld the tax increase. Bishop appealed to the district court.

Our jurisdiction is under K.S.A. 20-3018(c) (a transfer from the Court…