FreeState Electric Cooperative, Inc. v. Kansas Dept. of Revenue

Summary

The court held that a taxpayer's election of a district-court trial de novo in a property-tax appeal does not permit the court to decide issues that were not first raised before the Board of Tax Appeals. Because the administrative record showed that the cooperatives litigated only a constitutional uniformity claim, the district court exceeded its review authority by deciding whether the valuation methodology complied with the governing appraisal statute. The court therefore reversed the district court judgment.