LAKEVIEW VILLAGE, INC. v. BOARD OF JOHNSON COUNTY COMM'RS

No. 77,523.

25 Kan. App.2d 597 (1998)

966 P.2d 708

LAKEVIEW VILLAGE, INC., Appellee, v. BOARD OF COUNTY COMMISSIONERS OF JOHNSON COUNTY, KANSAS, Appellant.

Court of Appeals of Kansas.

Opinion filed October 30, 1998.


Attorney(s) appearing for the Case

David M. Cooper and William G. Howard, assistant county counselors, and Donald D. Jarrett, chief counsel, of Board of County Commissioners of Johnson County, for appellant.

Robert J. O'Connor, of Morrison & Hecker, L.L.P., of Wichita, and Robert J. Vancrum, of the same firm, of Overland Park, for appellee.

Before BRAZIL, C.J., ELLIOTT and GERNON, JJ.


ELLIOTT, J.:

The Board of County Commissioners of Johnson County (Board) appeals the order of the district court which reversed the Board of Tax Appeals' (BOTA) finding that Lakeview Village (Lakeview) was not exempt from ad valorem taxation pursuant to K.S.A. 79-201b Second and Fifth.

We reverse.

This case is long and complex. It involves tax appeals dating back to 1984. It involves two...

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