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MIDWEST PRESBYTERY v. JEFFERSON COUNTY APPRAISER

No. 67,839

17 Kan. App. 2d 676 (1992)

843 P.2d 277

MIDWEST PRESBYTERY OF THE SYNOD OF THE REFORMED PRESBYTERIAN CHURCH OF NORTH AMERICA, Appellant, v. JEFFERSON COUNTY APPRAISER, Appellee.

Court of Appeals of Kansas.

Opinion filed December 4, 1992.

Attorney(s) appearing for the Case

James R. Jarrow, of Overland Park, for appellant.

Michael C. Hayes, of Oskaloosa, for appellee.

Before RULON, P.J., ELLIOTT, J., and E. NEWTON VICKERS, District Judge Retired, assigned.

RULON, J.:

Plaintiff, Midwest Presbytery of the Synod of the Reformed Presbyterian Church of North America (Church), appeals from a decision of the district court which affirmed a ruling of the Board of Tax Appeals (BOTA). This ruling held that a caretaker's house located on Church-owned property is not exempt from property taxes. We reverse the judgment of the district court and remand the cause with directions.

Essentially, we must decide if the legislature...

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