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IN RE INTER-FAITH VILLA, L.P.

Nos. 97,728, 97,886.

185 P.3d 295 (2008)

In the Matter of the Appeal of INTER-FAITH VILLA, L.P., and Inter-Faith Development Corporation, From an Order Denying Exemption from Ad Valorem Taxation in Sedgwick County, Kansas.

Court of Appeals of Kansas.

June 6, 2008.

Attorney(s) appearing for the Case

Patricia M. Dengler, of Brown, Dengler, Good & Rider, L.C., of Wichita, for appellants.

No appearance by appellee.

Before HILL, P.J., GREEN and STANDRIDGE, JJ.

GREEN, J.

Inter-Faith Villa, L.P. (Inter-Faith Villa), and Inter-Faith Development Corporation (IFDC) (collectively appellants) appeal from an order of the State Board of Tax Appeals (BOTA) denying their applications for exemption from ad valorem taxes on two parcels of real estate identified as Villa Central and Villa North in Sedgwick County. The appellants argue that BOTA erroneously interpreted and applied the law pertaining...

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