LUTHERAN HOME, INC., v. BOARD OF COUNTY COMMISSIONERS

No. 46,502

211 Kan. 270 (1973)

505 P.2d 1118

LUTHERAN HOME, INC., a Corporation, Plaintiff-Appellee, v. BOARD OF COUNTY COMMISSIONERS OF DICKINSON COUNTY, KANSAS: DR. L.G. HEINS, ELMER S. ANDERSON, ELMER JONES, AS COMMISSIONERS THEREOF; MARIE A. SULLIVAN, COUNTY CLERK OF DICKINSON COUNTY, KANSAS: MARIE A. SULLIVAN, COUNTY ASSESSOR OF DICKINSON COUNTY, KANSAS: and VIVIAN L. GORMLEY N/B/M VIVIAN L. DETRICK, TREASURER OF DICKINSON COUNTY: RONALD S. DWYER, AS DIRECTOR OF PROPERTY VALUATION OF THE STATE OF KANSAS, Defendants-Appellants.

Supreme Court of Kansas.

Opinion filed February 5, 1973.


Attorney(s) appearing for the Case

Max M. Hinkle, of Abilene, argued the cause, and William L. Winkley, of Abilene, was with him on the brief for the appellants.

John F. Christner, of Abilene, argued the cause, and W.H. Alward, of Herington, was with him on the brief for the appellee.


The opinion of the court was delivered by

PRAGER, J.:

This is an action brought by Lutheran Home, Inc. pursuant to K.S.A. 79-2005 to recover ad valorem real property taxes paid under protest. The basis of the claim is that plaintiff's property is used exclusively for charitable and benevolent purposes and therefore is exempt from taxation. Plaintiff's property consists of a tract of land on which is situated a nursing...

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