9200 SANTA FE CORP. v. BD OF JOHNSON CTY. COMM'RS

No. 69,579

19 Kan. App. 2d 91 (1993)

864 P.2d 742

9200 SANTA FE CORPORATION, Appellant, v. BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF JOHNSON, et al., Appellees.

Court of Appeals of Kansas.

Opinion filed December 10, 1993.


Attorney(s) appearing for the Case

John P. Bennett, of Cloon, Bennett, Ronan & Viveros, of Overland Park, for appellant.

Lisa Ross Wetzler, assistant county counselor, of Olathe, for appellees.

Before ROYCE, P.J., RULON, J., and PATRICIA MACKE DICK, District Judge, assigned.


RULON, J.:

9200 Santa Fe Corporation (applicant) was denied tax-exempt status by the Kansas Board of Tax Appeals (BOTA) for failure to show a "demonstrated community need" for its services. The district court affirmed the decision. We reverse and remand the cause with directions.

The principal issue before us is whether BOTA erroneously interpreted K.S.A. 1992 Supp. 79-201 Ninth in requiring applicant to show a "demonstrated community need" by clear...

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