__ Document Type __ ___________ Tax Type _____________  __ Identifying Information ___  _____________ Topic ___________________  2014 Enrolled Bills 2015 Enrolled Bills 2016 Enrolled Bills Attorney General's Opinions Board of Tax Appeals Orders BOTA Ruling Corporate Income Tax In the Matter of the Appeal of Kroger Co.,Docket No. 93-15316-DT Whether the sale or assignment of leasehold interests is in the regular course of the taxpayer's trade or business. BOTA Ruling Corporate Income Tax In the Matter of the Appeal of Mid-America Products, Inc., Docket No. 95-5999-DT This appeal involves the computation of the income tax credit authorized by KSA 79-32,153 BOTA Ruling Corporate Income Tax In the Matter of the Appeal of MLY Liquidating Corporation Docket No. 1386-86-DT Order Denying Motion for Rehearing BOTA Ruling Corporate Income Tax In the matter of the Appeal of MLY liquidation Corporation docket No. 1386-86-DT Income from Section 337 liquidation allowable to Kansas as non-business income. BOTA Ruling Corporate Income Tax In the matter of the Appeal of Morton Thiokol, Inc docket No. 91-57-DT Domestic Combination of the Taxpayer and its domestically incorporated subsidiaries and the treatment of foreign dividends. BOTA Ruling Corporate Income Tax In the Matter of the Appeal of Southwestern Bell Telephone Company Allocation of Non-Business Income and the Petition to Use Separate Accounting BOTA Ruling Corporate Income Tax In the Matter of the income Tax Appeal of Pioneer Bag Company of Kansas, Inc., Docket No. 1582-82-DT Is the Pioneer Bag Company of Kansas and its parent corporation engaged in a unitary business BOTA Ruling Kansas Compensating Tax Bayer Construction, Inc Fuel Consumed BOTA Ruling Kansas Retailers' Sales Tax Acker Electric, Inc Refund BOTA Ruling Kansas Retailers' Sales Tax In the Matter of the Appeal of Budget Rent-A-Car of Kansas, Inc Docket No. 3180-87-DT Establishment of a facility in a location prior to enterprise designation. BOTA Ruling Kansas Retailers' Sales Tax Kansas Automated Food, Inc Statute of Limitations BOTA Ruling Privilege In the matter of the Appeal of the First National Bank of Manhattan, Kansas Consolidated Filing BOTA Ruling Property Tax Appeal of East KS Agri Energy, Docket No. 2016-4735-EQ Classification of ethanol and distillers grains production plant; real property or commercial and industrial machinery and equipment CIME personal property; Full and Complete Opinion BOTA Ruling Property Tax Appeal of Greggpiercy, Inc., Docket No. 2013-3053-EQ Valuation of car wash discussing value of fee simple interest of real property and going concern or business enterprise value BOTA Ruling Property Tax Appeal of Lario Oil & Gas Co., Docket No. 2012-6058-EQ Exemption pursuant to KSA 79-223 denied for pulling unit valued as part of the oil and gas leasehold interest as subclass (2) equipment, classification BOTA Ruling Property Tax Appeal of Menard, Inc., Docket No. 2017-1912-EQ Valuation of a “big box” property in Pottawatomie County; Summary Decision BOTA Ruling Property Tax Appeal of Regnier Family Ltd Partnership II, Docket No. 2015-2535-EQ Classification of entire parcel as land devoted to agricultural use, not mixed-use with vacant BOTA Ruling Property Tax Appeal of Sandstone Creek Apartments, LLC, Docket No. 2008-4637-EQ Valuation of apartment complex by income approach with discussion of rents, concessions and occupancy or vacancy and collection loss and USPAP BOTA Ruling Property Tax Appeal of Security Portfolio X, L.P., Docket No. 2016-6688-EQ Classification of self-storage mini-warehouse facility as commercial or residential; Summary Decision BOTA Ruling Property Tax Appeals of Coffeyville Resources Nitrogen Fertilizers, Docket Nos. 2008-7226-EQ and 2008-7227-EQ Classification of nitrogen fertilizer plant as real property fixtures or commercial and industrial machinery and equipment CIME personal property, Order on Remand 2015 BOTA Ruling Property Tax Appeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQ Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property BOTA Ruling Property Tax Appeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQ Order on Reconsideration; Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property BOTA Ruling Property Tax Appeals of Dayton Hudson Corp., et al, Docket Nos. 2016-1922-EQ et al Valuation of seven retail stores in Johnson County; Summary Decision BOTA Ruling Property Tax Appeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQ Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Summary Decision BOTA Ruling Property Tax Appeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQ Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Full and Complete Opinion BOTA Ruling Property Tax Appeals of ExxonMobil Oil Corp. and XTO Energy, Docket Nos. 2012-6593-EQ et al In-place value of reserves IPV valuation methodology and just cause for deviation from the Oil and Gas Guide BOTA Ruling Property Tax Appeals of Farmers Cooperative Co., Docket Nos. 2017-5499-EQ and 2017-5500-EQ Valuation of two grain elevators utilizing the 2017 Grain Elevator Guide; Summary Decision BOTA Ruling Property Tax Appeals of JVM, Docket Nos. 2015-2182-EQ and 2015-2183-EQ Valuation of apartments using the income approach; intangible lease issue; Full and Complete Opinion BOTA Ruling Property Tax Appeals of Kansas Star Casino, Docket Nos. 2012-3909-EQ and 2012-3910-EQ Valuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value BOTA Ruling Property Tax Appeals of Kansas Star Casino, Docket Nos. 2013-2795-EQ and 2013-2796-EQ Valuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value; income approach with allocation to real estate BOTA Ruling Property Tax Appeals of Target Corporation, Docket Nos. 2015-2411-EQ et al Valuation of four retail stores in Sedgwick County; Full and Complete Opinion BOTA Ruling Property Tax Application of L.D. Drilling, Inc., Docket No. 2014-2648-TX Exemption of oil lease pursuant to KSA 79-201t, discussion of calculation of daily production and normal maintenance BOTA Ruling Property Tax Application of NJR Clean Energy Ventures II, Docket No. 2015-7546-TX Exemption of wind farm property generating electricity utilizing renewable energy resources under KSA 79-201 Eleventh; actual and regular use; Order on Reconsideration and Order. BOTA Ruling Property Tax Application of PetroSantander (USA), Inc., Docket No. 2014-2337-TG Clerical error pursuant to KSA 79-1701(e) whereby taxpayer has been assessed twice in the same year for the same property BOTA Ruling Property Tax Application of Unified Government of Wyandotte County/Kansas City, Docket No. 2014-5800-TX Exemption pursuant to KSA 79-201a Second denied for ballpark leased to for-profit business not used exclusively for governmental purposes BOTA Ruling Property Tax Application of Woolsey Operating Co., Docket No. 2014-5781-TX Exemption of oil lease pursuant to KSA 79-201t and whether property was a gas lease or oil lease BOTA Ruling Property Tax Protest of Dodge City Cooperative Exchange, Docket No. 2012-726-PR Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property BOTA Ruling Property Tax Protest of Swaim, Docket No. 2015-1651-PR Classification issue whether residential or part land devoted to agricultural use for bees and apiary products. BOTA Ruling Property Tax Protest of Vail, Docket No. 2014-7308-PR Classification of parcel as mixed- use: land devoted to agricultural use and vacant. BOTA Ruling Property Tax Protest of Voth, Docket No. 2016-1482-PR Valuation of strip center; income approach relying on market data, not actual income and expenses; Full and Complete Opinion BOTA Ruling Property Tax Protests of Cherokee Wells, LLC, et al., Docket Nos. 2011-3163-PR Exemption as manufacturers under KSA 79-201m and salt water disposal wells BOTA Ruling Property Tax Protests of Reeve Cattle Co., Docket Nos. 2015-7099-PR & 2015-7100-PR Exemption of mixer-feeder trucks pursuant to K.S.A. 79-201j as farm machinery and equipment BOTA Ruling Property Tax Protests of Trego County/Gray, Docket Nos. 2015-5988-PR et al Valuation of new oil leases beginning production in latter half of year BOTA Ruling Property Tax Protests of Tyler Pointe, et al., Docket Nos. 2014-1059-PR et al Classification issue whether land devoted to agricultural use or vacant as of January 1 valuation date BOTA Ruling Property Tax Yellow Equipment Terminals, Inc. et al., Docket Nos. 2007-5812-EQ & 2008-5829-EQ Valuation of corporate headquarters discussing USPAP and highest and best use as a single-tenant, owner occupant or multi-tenant building BOTA Ruling Vehicles 90-18844-TG Request for abatement of tax on a vehicle purchased in Oklahoma by an individual who owns property in Oklahoma and resides in Harper County, Kansas. 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