No. 46,006

205 Kan. 847 (1970)

473 P.2d 1

BOARD OF TRUSTEES OF THE KANSAS EAST CONFERENCE OF THE UNITED METHODIST CHURCH, formerly The Kansas Conference of The Methodist Church, Appellant, v. KENNETH M. COGSWELL, County Clerk of Shawnee County, Kansas; DEAN E. YINGLING, County Treasurer of Shawnee County, Kansas; and JOHN R. HILLER, RICHARD B. HANGER (J.W. TOLIN substituted for RICHARD B. HANGER); and MAURICE L. TOWLE, Board of County Commissioners, Shawnee County, Kansas, Appellees.

Supreme Court of Kansas.

Opinion filed July 17, 1970.

Attorney(s) appearing for the Case

David H. Fisher, of Fisher, Patterson, Sayler and Smith, of Topeka, and E. Gene McKinney, of Marshall, Hawks, McKinney and Hundley, of Topeka, argued the cause and were on the brief for the appellant.

Robert D. Hecht, of Scott, Quinlan, Hecht and Baxter, of Topeka, argued the cause and was on the brief for the appellees.

Emmet A. Blaes and J. Francis Hesse, of Jochems, Sargent and Blaes, of Wichita, were on the brief for The Kansas Catholic Conference, amici curiae.

Ralph F. Glenn, of Glenn, Cornish and Leuenberger, of Topeka, was on the brief for The Kansas Christian Churches and The Lutheran Church-Missouri Synod, amicus curiae.

The opinion of the court was delivered by


This is an action to recover taxes paid under protest on the administrative office building of the United Methodist Church in Kansas located in Topeka. The trial court denied relief and appeal has been duly perfected.

The underlying question is whether the church property in question is exempt from taxation under Article 11, Section 1 of the Kansas constitution and K.S.A. 79-201, Third.


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