In Re Application of Strother Field Airport

Greene, C.J.:

Strother Field Airport and Industrial Park (Strother Field) appeals a decision of the Court of Tax Appeals (COTA) denying its application for an ad valorem tax exemption on property leased by General Electric Engine Services, Inc. (GE) for its business of refurbishing aircraft engines. Strother Field argues on appeal that the property qualifies for exemption under either K.S.A. 2010 Supp. 79-201q(a)(2) or K.S.A. 79-201r. Concluding that neither statute provides exemption for this property, we affirm COTA.

Factual and Procedural Background

The cities of Winfield and Arkansas City…