16 P.3d 981 IN THE MATTER OF THE EQUALIZATION APPEALS OF TOTAL PETROLEUM, INC., FOR THE TAX YEAR 1997 FROM COWLEY COUNTY, KANSAS. No. 84,510Court of Appeals of Kansas Opinion filed December 15, 2000. SYLLABUS BY THE COURT 1. TAXATION — Board of Tax Appeals — Deference Given by Courts to BOTA Decisions on Tax […]