1 REPORTER'S NOTE: MICHAEL J. MALONE, District Judge, was
appointed to hear case No. 64,358 vice Justice Abbott pursuant to
the authority vested in the Supreme Court by Article 3, § 6(f) of
the Kansas Constitution. The opinion of the court was delivered by This is an appeal by the City of Liberal (City) from a judgment
of the Shawnee County District Court affirming an order of the
Board of Tax Appeals (BOTA), which denied exemption of royalty
interest owned by the City from ad valorem taxation. We granted
the appellant's petition for review.
