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NATL. COLLEGIATE REALTY v. BD. OF JOHNSON CTY. COMM'RS

No. 56,683

236 Kan. 394 (1984)

690 P.2d 1366

NATIONAL COLLEGIATE REALTY CORPORATION and THE NATIONAL COLLEGIATE ATHLETIC ASSOCIATION, Appellees, v. BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, KANSAS, Appellant.

Supreme Court of Kansas.

Opinion filed November 30, 1984.

Attorney(s) appearing for the Case

Bruce F. Landeck, assistant county counselor, argued the cause, and Philip S. Harness, assistant county counselor, was with him on the briefs for appellant.

C.W. Crumpecker, Jr., of Swanson, Midgley, Gangwere, Clarke & Kitchin, of Kansas City, Missouri, argued the cause, and Louise L. Lucas, of the same firm, and Thomas Van Cleave, Jr., of McAnany, Van Cleave & Phillips, P.A., of Prairie Village, were with him on the brief for appellees.

The opinion of the court was delivered by

McFARLAND, J.:

National Collegiate Realty Corporation filed a tax grievance application with the Kansas Board of Tax Appeals seeking exemption from ad valorem taxation for 1980, 1981, 1982 and future years, on certain improved real estate situated in Johnson County. The property is occupied by and used as the national headquarters of the National Collegiate Athletic Association...

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