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BD. OF PARK COMM'RS, CITY OF WICHITA v. STATE, EX REL.

No. 46,936

212 Kan. 716 (1973)

512 P.2d 1040

In the Matter of the Appeal of the Board of Park Commissioners of the City of Wichita, Kansas, From an Order of the Board of Tax Appeals of the State of Kansas Dated June 23, 1971. THE BOARD OF PARK COMMISSIONERS OF THE CITY OF WICHITA, KANSAS, Appellant, v. THE STATE OF KANSAS, ex rel., Harold A. Armold, Director of Taxation of the Department of Revenue of the State of Kansas, Appellee.

Supreme Court of Kansas.

Opinion filed July 14, 1973.

Attorney(s) appearing for the Case

Bernard V. Borst, of Wichita, argued the cause, and John Dekker, of Wichita, was with him on the brief for the appellant.

Robert L. Deam, of Topeka, argued the cause, and William L. Harris, Jr., was with him on the brief for the appellee.

MEMORANDUM OPINION

TAXATION — Swimming Pool — City Engaged in Business.

Per Curiam:

Appellant is the Board of Park Commissioners of the City of Wichita, Kansas, a quasi-municipal corporation vested with all the power and authority of the City of Wichita relating to parks and recreation facilities. On October 14, 1970, the board made application to the Director of Revenue, pursuant to K.S.A. 1970 Supp. 79-3606 (d)...

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