In Re the Appeal of Topeka SMSA Ltd. Partnership

The opinion of the court was delivered by

Lockett, J.:

Providers of cellular radio service appealed to the Court of Appeals the Board of Tax Appeals’ (BOTA) determination that they were “public utilities” under K.S.A 79-5a01 and the tax assessment based on that determination. The appeal was transferred to this court on the joint motion of the parties. See K.S.A. 20-3017.

K.S.A. 79-5a01 states:

“(a) As used in this act, the terms “public utility” or “public utilities” shall mean every individual, company, corporation, association of persons, lessees or receivers that now or hereafter are in…