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83110 -- In re Tax Exemption Application of Abbott Aluminum, Inc. -- Allegrucci -- Kansas Supreme Court

IN THE SUPREME COURT OF THE STATE OF KANSAS Nos. 83,110 83,111 83,265 IN THE MATTER OF THE APPLICATION OF ABBOTT ALUMINUM, INC., FOR EXEMPTION FROM AD VALOREM TAXATION IN POTTAWATOMIE COUNTY, KANSAS. IN THE MATTER OF THE APPLICATION OF TRANSPORTATION DESIGN AND MANUFACTURING FOR EXEMPTION FROM AD VALOREM TAXATION IN POTTAWATOMIE COUNTY, KANSAS. IN THE MATTER OF THE APPLICATION OF MANKO WINDOW SYSTEMS, INC., FOR EXEMPTION FROM AD VALOREM TAXATION IN POTTAWATOMIE COUNTY, KANSAS. SYLLABUS BY THE COURT 1. The rulings of the Board of Tax Appeals within its area of expertise will be given deference. However, whether its interpretation of law is erroneous is a question over which this court has unlimited review. 2. In an appeal from an order of the Board of Tax Appeals denying an exemption of after-acquired personal property from ad valorem taxes, the record is examined, and it is held that BOTA's interpretation of art. 11,

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