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IN RE TAX EXEMPTION APPLICATION OF KAUL

No. 74,528.

261 Kan. 755 (1997)

933 P.2d 717

In the Matter of the Application of NINA KAUL for Exemption from Ad Valorem Taxes in Jackson County, Kansas.

Supreme Court of Kansas.

Opinion filed March 7, 1997.

Attorney(s) appearing for the Case

John M. Cassidy, assistant attorney general, argued the cause, and Carla J. Stovall, attorney general, was with him on the brief for appellants Richard E. Batchellor, Jackson County Appraiser, and the Board of Jackson County Commissioners.

Michael C. Hayes, of Oskaloosa, argued the cause and was on the brief for appellee Nina Kaul.

The opinion of the court was delivered by

LOCKETT, J.:

The Jackson County Appraiser and the Board of Jackson County Commissioners appeal the Jackson County District Court's affirmance of a Board of Tax Appeals' (BOTA) determination that land within the formal boundaries of the Potawatomi Indian reservation and owned in fee patent by Nina Kaul, an enrolled member of the Citizen Band Potawatomi Tribe, is exempt from imposition of ad valorem property taxes pursuant...

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