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MAIN LINE, INC. v. BOARD OF RENO COUNTY COMM'RS

No. 91,569.

33 Kan.App. 2d 875 (2004)

112 P.3d 951

MAIN LINE, INC., Appellant, v. BOARD OF RENO COUNTY COMMISSIONERS, Appellee. MAIN LINE, INC., Appellant, v. BOARD OF RICE COUNTY COMMISSIONERS, Appellee.

Court of Appeals of Kansas.

Opinion filed October 1, 2004.

Attorney(s) appearing for the Case

Robert J. O'Connor and Geron J. Bird, of Stinson Morrison Hecker LLP, of Wichita, for appellant.

Richard A. Benjes, of Hutchinson, for appellee.

Before JOHNSON, P.J., MALONE and HILL, JJ.

Petition for review denied 279 Kan. 1006 (2005).

JOHNSON, J.:

Main Line, Inc., appeals the district court's affirmation of the Board of Tax Appeals' (BOTA) classification of Main Line's rental real estate as commercial, rather than as property owned and operated by a not-for-profit corporation. Specifically, Main Line contends that BOTA erred in finding that Main Line did not operate the real property and erred...

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