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SEVENTH DAY ADVENTIST v. BOARD OF COUNTY COMMISSIONERS

No. 46,630

211 Kan. 683 (1973)

508 P.2d 911

THE SEVENTH DAY ADVENTIST KANSAS CONFERENCE ASSOCIATION, a corporation, Appellee and Cross-Appellant, v. THE BOARD OF COUNTY COMMISSIONERS OF DICKINSON COUNTY, KANSAS; MARIE SULLIVAN, COUNTY ASSESSOR OF DICKINSON COUNTY, KANSAS; DOROTHY HABACKER, COUNTY TREASURER OF DICKINSON COUNTY, KANSAS; THE CITY OF ENTERPRISE, KANSAS, Appellants and Cross-Appellees.

Supreme Court of Kansas.

Opinion filed April 7, 1973.

Attorney(s) appearing for the Case

D.V. Romine, City Attorney and Max M. Hinkle, of Abilene, argued the cause, and were on the brief for the appellants and cross-appellees.

James G. Winn, of Abilene, argued the cause, and was on the brief for the appellee and cross-appellant.

The opinion of the court was delivered by

PRAGER, J.:

This is an action for injunctive relief in which plaintiff seeks to enjoin the defendants from levying or collecting ad valorem taxes against certain real estate owned by the plaintiff. The plaintiff further seeks a declaratory judgment that its real estate is used exclusively for educational and religious purposes and is, therefore, exempt from ad valorem taxation. The plaintiff-appellee and cross-appellant...

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