In re Equalization Appeal of Borberg Properties, L.L.C.

• Decision Date: 03 September 2020
• Docket Number: 2019-2036-EQ,2019-5493-PR,2020-4150-EQ
• Court: Tax Court of Kansas
• Parties: IN THE MATTER OF THE EQUALIZATION APPEAL OF BORBERG PROPERTIES, L.L.C. FOR TAX YEARS 2018, 2019 & 2020 IN WYANDOTTE COUNTY, KANSAS

IN THE MATTER OF THE EQUALIZATION APPEAL OF BORBERG PROPERTIES, L.L.C. FOR TAX YEARS 2018, 2019 & 2020 IN WYANDOTTE COUNTY, KANSAS

Nos. 2019-5493-PR, 2019-2036-EQ, 2020-4150-EQ

Tax Court of Kansas

September 3, 2020

Linda Terrill, Attorney for Taxpayer.

Wendy M. Green, Assistant County Attorney.

AGREED ORDER OF STIPULATION AND DISMISSAL

ENTERED:

The above-captioned matters come on for consideration and decision by the Kansas State Board of Tax Appeals (the "Board") pursuant to stipulations of value entered into by the parties as set forth herein. Upon consideration of said stipulations, the Board finds and concludes as follows:

1. The Board has jurisdiction of the subject matter and the parties hereto.

2. After full consideration of the pertinent facts and governing law, including without limitation the county appraiser's duties under K.S.A. 79-1426, the parties enter into stipulations of value as set forth herein:

STIPULATED VALUE:

KUPN 105-041-02-0-10-0l-005.00-0		Docket No. 2019-5493-PR
Tax Year	Classification	Original Value	Stipulated Value
2018	C	$1, 358, 100	$1, 010, 000

KUPN 105-041-02-0-10-01-005.00-0		Docket No. 2019-2036-EO
Tax Year	Classification	Original Value	Stipulated Value
2019	C	$1, 358, 100	$1, 0 I 0, 000

KUPN 105-041-02-0-10-01-005.00-0		Docket No. 2020-4150-EO
Tax Year	Classification	Original Value	Stipulated Value
2020	C	$1, 358, 1, 00	$1, 010, 000

3. The Board hereby adopts the stipulations of the parties as set forth herein and orders termination of the above captioned matters.

IT IS THEREFORE ORDERED BY THE BOARD OF TAX APPEALS OF THE STATE OF KANSAS that the values above for the tax years 2018, 2019 and 2020 shall be the stipulated values as set forth herein. IT IS ORDERED FURTHER that the above captioned matters shall be dismissed.

County officials are directed to correct their records accordingly, to re-compute the tax liability of the Taxpayer and refund any overpayment of taxes as required by law or by the terms of the stipulation adopted herein.

IT IS SO ORDERED.

RONALD C. MASON, MEMBER.

THOMAS P. BROWNE, JR., MEMBER PRO TEM.