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WOMAN'S CLUB OF TOPEKA v. SHAWNEE COUNTY

No. 68,701

253 Kan. 175 (1993)

853 P.2d 1157

THE WOMAN'S CLUB OF TOPEKA, KANSAS, Appellant, v. SHAWNEE COUNTY, KANSAS, THE BOARD OF SHAWNEE COUNTY COMMISSIONERS, and THE SHAWNEE COUNTY APPRAISER, Appellees.

Supreme Court of Kansas.

Opinion filed May 28, 1993.

Attorney(s) appearing for the Case

Gerald L. Goodell, of Goodell, Stratton, Edmonds & Palmer, of Topeka, argued the cause, and Catherine M. Walberg, of the same firm, was with him on the briefs for appellant.

Russell P. Wright, assistant county counselor, argued the cause, and Linda P. Jeffrey, county counselor, was with him on the brief for appellees.

The opinion of the court was delivered by

ALLEGRUCCI, J.:

The Woman's Club of Topeka (Club) appeals from the district court's decision which affirmed a Board of Tax Appeals (BOTA) order. BOTA denied the Club's application for exemption from ad valorem taxes pursuant to Art. 11, § 1(b) of the Kansas Constitution and K.S.A. 1992 Supp. 79-201 Second. The appeal was transferred to this court from the Court of Appeals pursuant to K.S.A. 20-3018(c)....

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