BOTA Order

Order Number:90-18844-TG
Tax Type:Vehicles
Brief Description: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.
Keywords:
Effective Date:04/03/1991


Body:
BEFORE THE BOARD OF TAX APPEALS OF THE STATE OF KANSAS

IN THE MATTER OF APPLICATION
OF
FOR RELIEF FROM A TAX GRIEVANCE
IN HARPER COUNTY, KANSAS

Docket No.

O R D E R


Now, on this 3rd day of April, 1991, the above captioned matter comes on for consideration and decision by the Board of Tax Appeals of the State of Kansas.

The Board, being duly advised in the premises, finds and concludes as follows:

1. The Board has jurisdiction of the subject matter and the parties hereto, a tax
grievance application having been filed pursuant to K.S.A. 79-1702.

2. The subject matter of this tax grievance is described as follows:

1988 Lincoln Town Car

3. The applicant is requesting an abatement for 1989 taxes stating that the vehicle
was purchased in Oklahoma in March of 1989. The applicants state that they
have a residence and farming operation in the State of Oklahoma.

4. The county states that the applicants own a home and reside at Anthony,
Kansas and have since May of 1973. The county appraiser states that the
vehicle in question is operated in Kansas and has been since the date of
purchase, March of 1989.

5. The Board finds that the applicants were residents of Harper County, Kansas
in 1989 and therefore denies the request for an abatement and refund of the
1989 taxes.

IT IS, THEREFORE, BY THE BOARD OF TAX APPEALS OF THE STATE OF KANSAS,
CONSIDERED AND ORDERED that, for the reasons more fully set forth herein, the application
must be, and the same is hereby, denied.

If an party to this appeal feels aggrieved by this decision, they may file a written request for a rehearing with this Board. The written request for rehearing shall set forth specifically and in adequate detail the particular and specific respects in which it is alleged that the Board’s order is unlawful, unreasonable, capricious, improper or unfair. A copy of the request, together with all documents submitted therewith, shall be mailed to the opposing party at the same time the request is mailed to the Board. Failure to notify the opposing party shall render any subsequent order voidable. The written request must be received by the Board within fifteen (15) days of the certification date of this order. If, at the end of thirty days the Board has not received a written request for a rehearing, this order will become a final order from which no further appeal is available.


IT IS SO ORDERED.
NOT PARTICIPATING
VICTOR ELLIOTT, CHAIRMAN


CONRAD MILLER, JR., MEMBER


CHARLES F. LAIRD, MEMBER
JAMES P. DAVIDSON,
ATTORNEY & ACTING SECRETARY

MAYBELLE MERTZ, MEMBER


JAYNE ANNE AYLWARD, MEMBER

CERTIFICATION

I, James P. Davidson, Acting Secretary of the Board of Tax Appeals of the State of Kansas, do hereby certify that a true and correct copy of the order in Docket No. 90-18844-TG was placed in the U.S. Mail on this date. IN TESTIMONY WHEREOF, I have hereunto subscribed my name at Topeka, Kansas, this 4th day of April, 1991.
James P. Davidson
Acting Secretary


Date Composed: 03/06/1998 Date Modified: 10/09/2001