" Kansas board of tax appeals is a specialized agency that exists to decide taxation issues. Kansas board of tax appeals's decisions should be given great credence and deference when it is acting in its area of expertise. However, if we find that Kansas board of tax appeals's interpretation is erroneous as a matter of law, we should take corrective steps." In re Tax Appeal of Boeing Co., 261 Kan. 508, 515, 930 P.2d 1366 (1977). See Hixon v. Lario Enterprises, Inc., 257 Kan. 377, 378-79, 892 P.2d 507 (1995).K.S.A. 79-1701. K.S.A. 79-1702 provides in pertinent part: "If any taxpayer . . . shall have a grievance not remediable under the provisions of K.S.A. 79-1701 or 79-1701a, and amendments thereto, or which was remediable thereunder and reported to the proper official or officials within the time prescribed but which has not been remedied by such official or officials, such grievance may be presented to the state board of tax appeals and if it shall be satisfied from competent evidence produced that there is a real grievance, it may direct that the same be remedied either by canceling the tax, if uncollected, together with all penalties charged thereon, or if the tax has been paid, by ordering a refund of the amount found to have been unlawfully charged and collected . . "In all cases where an error results in an understatement of values or taxes as a result of a mistake on the part of a county, the board of tax appeals, if it shall be satisfied from competent evidence produced that there is an understatement as a result of a clerical error, may order an additional assessment or tax bill, or both . . . except that, in no such case shall the taxpayer be assessed interest or penalties on any tax which may be assessed."