31 Oct Kansas Supreme Court denial of review alleviates property tax burden on the Kansas grain industry
Kansas Grain and Feed Association is pleased to learn the Kansas Supreme Court has denied Gray County's petition for review of the late-July Kansas Court of Appeals decision in the Dodge City Cooperative Exchange v Board of County Commissioners of Gray County, Kansas case. This decision represents a considerable win for the Kansas grain industry. It stands as clear guidance to county appraisers that, under Kansas law, grain elevator commercial and industrial machinery and equipment should be appropriately classified as personal property and not a fixture to the realty. And, if installed after 2006, that machinery and equipment is...