IN RE TAX EXEMPTION APPLICATION OF MERCY HEALTH SYSTEM OF KANSAS, INC.

No. 84,871.

29 Kan. App.2d 375 (2001)

26 P.3d 78

IN THE MATTER OF THE APPLICATION OF MERCY HEALTH SYSTEM OF KANSAS, INC., FOR EXEMPTION FROM AD VALOREM TAXATION IN BOURBON COUNTY, KANSAS

Court of Appeals of Kansas.

Opinion filed June 29, 2001.


Attorney(s) appearing for the Case

Larry D. Nuss, of Nuss & Farmer, P.A., of Fort Scott, for appellant.

Geoffrey Clark and Terri L. Johnson, assistant county attorneys, and John Swarts III, county attorney, of Fort Scott, for appellee.

H. Philip Elwood and Anne M. Kindling, of Goodell, Stratton, Edmonds & Palmer, L.L.P., of Topeka, for amicus curiae Kansas Hospital Association.

Before BEIER, P.J., PIERRON, J., and BUCHELE, S.J.


BEIER, J.:

Mercy Health System of Kansas, Inc., (Mercy) appeals the ruling of the Board of Tax Appeals (BOTA) denying it an exemption from ad valorem taxation for a rehabilitation center. To resolve the appeal, we must evaluate BOTA's interpretation and application of K.S.A. 2000 Supp. 79-201 Ninth, which provides a tax exemption for property used in the delivery of certain humanitarian services.

Mercy...

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