Location
Chicago, IL
Start Date
14-12-2012 10:30 AM
End Date
14-12-2012 11:15 AM
Description
The age old question of when does personal property become a fixture arose again last year in Kansas when the Kansas Court of Tax Appeals, hereafter “COTA” or “Court”, considered this issue in In the Matter of the Equalization Appeal of Coffeyville Resources Nitrogen Fertilizers, L.L.C. for the Year 2008 in Montgomery County, Kansas Docket Nos. 2008-7226-EQ and 2008-7227-EQ.1 The subject property in this case was a fertilizer manufacturing plant located in a small rural southeast Kansas county. The primary issue was the classification of 699 items such as valves, pumps, filter, coolers, condensors, tanks, drums, motors, hoists, heaters, cranes, generators, conveyors, gasifiers, and rod mills for tax year 2008.
Recommended Citation
Parker, Patricia Esq., "It's not personal -- Just business" (2012). IAAO Annual Legal Seminar. 10.
https://researchexchange.iaao.org/legal/legal12/sessions/10
It's not personal -- Just business
Chicago, IL
The age old question of when does personal property become a fixture arose again last year in Kansas when the Kansas Court of Tax Appeals, hereafter “COTA” or “Court”, considered this issue in In the Matter of the Equalization Appeal of Coffeyville Resources Nitrogen Fertilizers, L.L.C. for the Year 2008 in Montgomery County, Kansas Docket Nos. 2008-7226-EQ and 2008-7227-EQ.1 The subject property in this case was a fertilizer manufacturing plant located in a small rural southeast Kansas county. The primary issue was the classification of 699 items such as valves, pumps, filter, coolers, condensors, tanks, drums, motors, hoists, heaters, cranes, generators, conveyors, gasifiers, and rod mills for tax year 2008.