In re Protests of Oakhill Land Co., 269 P.3d 876 (Kan. Ct. App. 2012)

(consolidated dispute regarding county’s reclassification of land from agricultural use to vacant land resulting in increase in property tax assessment for landowner; first year reclassification not upheld because notice by county to landowner required to be made by March 1 and cannot be altered after that time without county proving necessity for the delay; reclassification upheld for subsequent year for failure to prove agricultural land was active; mere existence of a lease does not establish property is active as required by statute; proof of some activity must be shown).