Court of Appeals of Kansas March 16, 2012, 105,298 (In Re the Equalization Appeal of Prieb Properties, L.L.C.)

Greene, C.J.:

The taxpayer, Prieb Properties, LLC, (Prieb or Taxpayer), seeks judicial review of an order of the Court of Tax Appeals (COTA) that established the value of its commercial real property in Topeka, arguing that COTA erred in failing to recognize that it was barred by res judicata or collateral estoppel from departing from its prior decision setting value on the same property, that