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BOARD OF JOHNSON CTY. v. EV. LUTH. GOOD SAMARITAN SOC.

No. 56,668

236 Kan. 617 (1985)

694 P.2d 455

IN RE: APPEAL OF THE BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, KANSAS, BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, Appellant, v. Ev. LUTHERAN GOOD SAMARITAN SOCIETY-GOOD SAMARITAN TOWERS, Appellee.

Supreme Court of Kansas.

Opinion filed January 26, 1985.

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.

Eugene T. Hackler, of Hackler, Londerholm, Corder, Martin & Hackler, Chartered, of Olathe, argued the cause, and Robert C. Londerholm, of the same firm, was with him on the brief for appellee.

The opinion of the court was delivered by

McFARLAND, J.:

This is an appeal by the Johnson County Board of County Commissioners from a decision of the Kansas State Board of Tax Appeals granting a South Dakota not-for-profit corporation, Ev. Lutheran Good Samaritan Society, exemption from ad valorem taxation on a nine-story building in Olathe, Kansas, known as Olathe Towers. The exemption was granted based upon K.S.A. 79-201b Fourth and Fifth. The Board...

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