IN THE MATTER OF THE APPLICATIONS OF KANSAS CHRISTIAN HOME, et al., FOR EXEMPTION FROM AD VALOREM TAXATION IN HARVEY COUNTY, KANSAS.
Supreme Court of Kansas.https://leagle.com/images/logo.png
Opinion filed March 17, 2000.
Opinion filed March 17, 2000.
Attorney(s) appearing for the Case
Craig D. Cox, of Halstead, argued the cause and was on the brief for appellant Harvey County.
Robert L. Kennedy, of Holbrook, Heaven & Osborn, P.A., of Kansas City, argued the cause and was on the brief for appellee Kansas Christian Home.
Kasey Alan Rogg, of Martin, Churchill, Blair, Hill, Cole & Hollander, Chartered, of Wichita, argued the cause, and Paul C. Herr, W. Stanley Churchill, and J. Michael Kennalley, of the same firm, were on the brief for appellee Mennonite Board of Missions and Charities of Kansas, Inc., d/b/a Schowalter Villa.
A. James Gillmore, of Sizemore, Burns & Gillmore, P.A., of Newton, argued the cause, and David C. Burns, of the same firm, was with him on the brief for appellee Kidron Bethel Retirement Service, Inc.
Jeffrey A. Chanay, of Entz & Chanay, P.A., of Topeka, was on the brief for amicus curiae Kansas Association of Homes and Services for the Aging, Inc.
Supreme Court of Kansas.
The opinion of the court was delivered by
ALLEGRUCCI, J.:
The Board of County Commissioners of Harvey County (Harvey County) appeals from decisions of the Board of Tax Appeals (BOTA) granting applications for exemptions from ad valorem taxation in Harvey County, Kansas. The applications for exemptions were made by not-for-profit corporations Kansas Christian Home (Kansas Christian), Kidron Bethel Retirement Services...
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