Court Cases

Kansas Supreme Court Cases:

Kansas Court of Appeals Cases:

Board of Tax Appeals (BOTA) Decisions

For more information on the decisions below, please visit

  • Matter of the Equalization Appeals of 3838 Partners in Wyandotte Co - For mass appraisal of condos, sales approach favored over income approach. Helpful discussion on why different valuation approaches are used in different circumstances. (05/04/2021)
  • Matter of the Equalization of Mcleod in Johnson Co. - When is the support of animals recreational versus agricultural use. (04/22/2022)
  • Matter of Protest of Gerstmann in Lincoln Co - Taxpayer challenge to County’s development of mill rate levy was denied and BOTA held that County practice of including expenditures in general fund as line item was OK. (09/16/2021)
  • Matter of the Equalization of 30th Plat of Cedar Creek L.L.C. in Johnson Co. - Discussion of when to value on plat versus when to value as development on whole. (11/09/2021)
  • Equalization of Perz in Johnson Co - If using sales approach, appraiser needs to get the bedroom number correct for comparable sales. Ambiguity in number of bedrooms not so important with cost approach. (10/15/2021)