City of Lenexa v. Board of Johnson County Comm'rs

The opinion of the court was delivered by

Herd, J.:

This is an appeal from the judgment of the district court reversing the decision of the Kansas Board of Tax Appeals (BOTA). The district court ordered appellants, the Board of County Commissioners of Johnson County, the Johnson County Register of Deeds and the County Treasurer, to refund the mortgage registration fees paid by appellees, Smith and Loveless, Inc., Milhaus Leasing Company, Townley Hardware Company, C.H. Bank Building Associates, and England-Gutekunst Investment. The court also ordered appellants to pay.interest from the dates on…