State v. Dugan
Court of Appeals of Kansas · 2012-05-04 · cited 24×
In State v. Dugan, a Lawrence police officer followed a suspect home after a reported misdemeanor hit-and-run, stuck her foot under his closing garage door to stop it, and entered without a warrant, discovering evidence of intoxication that led to DUI charges. The district court denied Dugan’s motion to suppress the evidence obtained from the entry, but the Court of Appeals reversed that ruling. The court held that the warrantless entry into the home violated the Fourth Amendment, as there were no exigent circumstances—such as true hot pursuit with urgency, danger to officers or the public, risk of escape, or imminent loss of evidence—sufficient to override the requirement for a warrant, even though probable cause existed for the minor offense.
criminal lawprocedurecivil rights
In Re the Appeals of Edmiston Oil Co.
Court of Appeals of Kansas · 2012-01-13 · cited 1×
In Re the Appeals of Edmiston Oil Co. concerned whether oil and gas producers could claim a sales and use tax exemption under K.S.A. 2010 Supp. 79-3606(kk) for down-hole machinery, pumping units, casing, tubing, and related equipment used to extract oil and gas from underground formations. The Kansas Court of Tax Appeals denied the refunds, and the Kansas Supreme Court affirmed that ruling. The court held that the equipment is used for extraction from the earth rather than as an integral part of integrated production operations at a processing plant or facility operated by a processing business, where extracted oil or gas is treated or prepared before transmission to a refinery or wholesale distribution. It reasoned that the statute’s definition of “processing business” for oil and gas operations is limited to post-extraction activities, so pre-extraction or extraction-stage machinery and equipment falls outside the exemption even if characterized as preproduction or surface equipment.
business & regulatorytaxes
In Re the Equalization Appeal of Brocato
Court of Appeals of Kansas · 2011-12-07 · cited 8×
The case involved Johnson County’s appeal of a Court of Tax Appeals (COTA) order setting the 2008 ad valorem tax value of Joseph Brocato’s retail strip shopping center in Overland Park at $2,225,000. The property, which had experienced roughly 50% vacancy since 2004 due to access issues and other factors, was valued by the County at $2,871,100 using an income approach with a 4% market vacancy rate plus a one-year “below-the-line” rent-loss adjustment, while Brocato argued for no more than $1,794,800. The Court of Appeals reversed and remanded, holding that COTA’s valuation was flawed because the County failed to support its figure with competent evidence under USPAP standards. Specifically, the County improperly relied on a generic market vacancy rate without adequately incorporating the property’s chronic, long-term vacancy history into that rate and misused the rent-loss adjustment, which is intended only for short-term, temporary losses rather than ongoing conditions.
taxespropertyprocedure
In Re the Equalization Appeals of EOG Resources, Inc.
Court of Appeals of Kansas · 2011-11-10 · cited 3×
The case concerned EOG Resources’ appeal of valuations set by the Kansas Court of Tax Appeals (COTA) for six newly producing oil and gas leases in Seward County for the 2007 and 2008 tax years. EOG contended that COTA’s figures improperly incorporated the temporary surge of flush production into both the annualized production rate and the assumed decline rate, contrary to statutory appraisal rules. The Court of Appeals reversed COTA’s determinations and remanded the matter for recalculation. It held that, when initial production begins after July 1 of the prior year, the appraiser must annualize all actual production data available by April 1, apply the 40 percent statutory reduction, use any available data showing a steeper decline than the assumed rate, and rely on quarterly comparisons once flush production has ended. These steps are required to avoid distorting the production and decline figures used to determine fair market value under Kansas ad valorem tax statutes.
taxesproperty
State v. Grebe
Court of Appeals of Kansas · 2011-10-28 · cited 14×
In State v. Grebe, defendant Dean Grebe appealed his sentences from four consolidated Sedgwick County cases in which he pleaded guilty to multiple counts of DUI (third and fourth or subsequent convictions), driving while suspended, domestic battery, and offender registration violations. The Kansas Court of Appeals affirmed the fines and terms of imprisonment but dismissed the challenge to the presumptive sentences. The court held that the district court did not err by imposing the mandatory DUI fines without considering community service as an alternative payment method, because Grebe’s 53-month prison term made it impossible for him to complete any required community service within the one-year statutory deadline. It also rejected Grebe’s constitutional challenge to the use of his criminal history to enhance his sentence, following controlling Kansas precedent, and concluded it lacked jurisdiction under K.S.A. 21-4721(c)(1) to review the denial of his departure motion or the length of the presumptive sentences.
criminal lawprocedure
State v. Nye
Court of Appeals of Kansas · 2011-07-29 · cited 3×
In State v. Nye, the defendant appealed his felony DUI conviction, arguing that the district court improperly admitted evidence of his suspended driver's license under K.S.A. 60-455, that the prosecutor committed misconduct during closing argument, and that the court failed to make required findings before imposing a $2,500 fine. The Kansas Court of Appeals affirmed the conviction, holding that any error in admitting the license evidence was harmless given the other evidence of impairment and that the prosecutor's comments did not deny Nye a fair trial. The court vacated the fine and remanded, however, because the district court had not considered Nye's financial resources or the option of community service as required by precedent interpreting K.S.A. 2010 Supp. 8-1567.
criminal lawprocedure