(DOWNLOAD) "Lyon County v. Iowa Beef Processors" by Supreme Court of Kansas " Book PDF Kindle ePub Free
eBook details
- Title: Lyon County v. Iowa Beef Processors
- Author : Supreme Court of Kansas
- Release Date : January 10, 1978
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
The opinion of the court was delivered by This action involves the payment of 1974 ad valorem taxes on a manufacturer's inventory pursuant to K.S.A. 79-1005, which taxes were paid under protest by appellant-taxpayer, Iowa Beef Processors, Inc., (hereinafter referred to as IBP). The State Board of Tax Appeals (hereinafter referred to as Board) ordered a refund of the protested taxes. Lyon County appealed the order to the district court which reversed and remanded the matter back to the Board. IBP appeals from the judgment of the district court. IBP, a manufacturer, operates a beef slaughtering and processing plant in Emporia. The entire plant is a bonded licensed warehouse. IBP filed its rendition of personal property for 1974 with the county clerk-assessor of Lyon County on Form CV2R. The only part of that rendition in controversy here is that relating to inventory. The 1974 inventory rendition was based on the