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PRESBYTERIAN MANORS, INC. v. DOUGLAS COUNTY

No. 81,779.

268 Kan. 488 (2000)

998 P.2d 88

PRESBYTERIAN MANORS, INC., Appellant, v. DOUGLAS COUNTY, KANSAS, Appellee.

Supreme Court of Kansas.

Opinion filed February 4, 2000.

Attorney(s) appearing for the Case

Kasey Alan Rogg, of Martin, Churchill, Blair, Hill, Cole & Hollander, Chartered, of Wichita, argued the cause, and Paul C. Herr, J. Michael Kennalley and W. Stanley Churchill, of the same firm, were on the briefs for appellant.

Evan H. Ice, of Stevens & Brand, L.L.P., of Lawrence, argued the cause and was on the briefs for appellee.

Jeffrey A. Chanay, of Entz & Chanay, P.A., of Topeka, was on the brief of amicus curiae Kansas Association of Homes and Services for the Aging, Inc.

The opinion of the court was delivered by

ALLEGRUCCI, J.:

Presbyterian Manors, Inc., appeals from an order of the Board of Tax Appeals (BOTA) denying a property tax exemption for its adult care home and housing for the elderly facility in Lawrence, Kansas. The court transferred this case from the Court of Appeals, pursuant to K.S.A. 20-3018(c).

BOTA concluded that Presbyterian Manors did not qualify for property...

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