Board of Sedgwick County Commissioners v. Action Rent to Own, Inc.

The opinion of the court was delivered by

LOCKETT, J.:

A county appeals the district court’s affirmance of an administrative board’s order granting an ad valorem tax exemption to a rent-to-own store’s inventory of rental furniture under K.S.A. 79-201m. The county claims (1) the administrative board and the district court had no jurisdiction to consider the constitutional tax exemption request under K.S.A. 79-213, and (2) K.S.A. 79-201m does not exempt merchandise under rent-to-own contracts from ad valorem tax.

On April 10, 1995, Action Rent to Own, Inc. (Action), filed an application for the…