In re Equalization Appeals of Target Corp.
Annotate this Case
The Supreme Court affirmed in part and reversed in part the decision of the court of appeals that it lacked jurisdiction to review the failure by the Board of Tax Appeals (BOTA) to issue a full and complete opinion in an ad valorem tax dispute after the opinion was requested, holding that the court erred when it concluded that it lacked jurisdiction to review the allegation that BOTA illegally failed timely to issue a full and complete opinion.
Taxpayers appealed Johnson County's ad valorem tax valuations for the 2016 tax year on seven commercial properties. The BOTA entered a written summary decision ordering lower values for each property. Five weeks later, the County asked BOTA to issue the full and complete opinion. BOTA failed to do so. The County petitioned the court of appeals for judicial review. The court of appeals dismissed the appeal for lack of jurisdiction. The Supreme Court reversed in part and remanded, holding that the court of appeals (1) had jurisdiction over the issue of whether BOTA acted properly in failing timely to issue a full and complete opinion; and (2) correctly dismissed the appeal as it pertained to the County's effort to obtain judicial review of the summary decision.
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.