In re Tax Appeal of BHCMC

IN THE SUPREME COURT OF THE STATE OF KANSAS No. 112,911 In the Matter of the Appeal of BHCMC, L.L.C., d/b/a BOOT HILL CASINO & RESORT. SYLLABUS BY THE COURT 1. Under K.S.A. 2016 Supp. 79-3702(c), to "use" property a taxpayer must "exercise within this state . . . any right or power over tangible personal property incident to the ownership of that property." This language is ambiguous. It may or may not require that the user or taxpayer be the owner. This ambiguity must be read to favor the taxpayer. In addition, the taxpayer must have exercised a right or power incident to ownership of the…