[DOWNLOAD] "In re Tax Appeal of Sumner County" by Supreme Court of Kansas # Book PDF Kindle ePub Free

eBook details

Title: In re Tax Appeal of Sumner County
Author : Supreme Court of Kansas
Release Date : January 24, 1997
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 64 KB

Description

The opinion of the court was delivered by Boeing Military Airplanes (Boeing) seeks review of the Court of Appeals' application of the doctrine of ""unique circumstances"" to excuse Sumner County's (the County) untimely filed petition for reconsideration of an order of the Board of Tax Appeals (BOTA). The County failed to file the petition for reconsideration within 15 days after service of the BOTA order as required by statute. The ""unique circumstances"" found by the Court of Appeals derives from a statement in BOTA's original order that its regulation allowed the County 30 days after certification date of its order to file a petition for reconsideration. We granted Boeing's petition for review.