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TOPEKA PRESBYTERIAN MANOR v. BOARD OF CTY. COMMISSIONERS

No. 44,091

195 Kan. 90 (1965)

402 P.2d 802

TOPEKA PRESBYTERIAN MANOR, INC., a corporation, Appellee, v. BOARD OF COUNTY COMMISSIONERS OF SHAWNEE COUNTY, KANSAS; DAROLD MAIN, JOHN R. HILLER, and RICHARD B. HANGER, as Commissioners Thereof; MYRON H. CUSHMAN, County Clerk of Shawnee County, Kansas; JOHN TOWLE, County Assessor of Shawnee County, Kansas; and M.F. LEONARD, Treasurer of Shawnee County, Kansas; and ALVIN E. JONES, Director of Property Valuation of the State of Kansas, co-party defendant, Appellants.

Supreme Court of Kansas.

Opinion filed June 12, 1965.

Attorney(s) appearing for the Case

Sard Fleeker and Lewis C. Carter, both of Topeka, argued the cause and were on the brief for the appellants.

A. Harry Crane, of Topeka, and C. Fred Ice, of Newton, argued the cause, and Warden Martin, Arthur L. Claussen, and Harvey D. Ashworth, all of Topeka, and Arthur N. Turner and Theodore B. Ice, both of Newton, were with them on the brief for the appellee.

Kenneth G. Speir, C. Fred Ice, and George A. Robb, all of Newton, appeared as amici curiae for The General Conference Mennonite Church, Mennonite Board of Missions and Charities of Kansas, Inc., The Bethel Deaconess Hospital Association, Kansas Christian Home, Inc., and Friendly Acres, a Home of the Evangelical United Brethern Church, Inc.

The opinion of the court was delivered by

HARMAN, C.:

This action was one initiated by the Topeka Presbyterian Manor, Inc., a corporation, hereinafter called Manor, to recover taxes paid by it under protest for a part of the year 1963, and to enjoin defendants, the taxing authorities of Shawnee County, Kansas, wherein Manor's property is located, from assessing and collecting taxes on such property and to have it removed...

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