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IN RE MENTAL HEALTH ASS'N OF HEARTLAND

No. 98,956.

194 P.3d 580 (2008)

In the Matter of the Appeal of the MENTAL HEALTH ASSOCIATION OF the HEARTLAND for Exemption from Ad Valorem Taxation in Leavenworth County, Kansas.

Court of Appeals of Kansas.

October 10, 2008.

Attorney(s) appearing for the Case

Matthew P. Clune, of Spradley & Riesmeyer, a Professional Corporation, of Kansas City, Missouri, for appellant.

No appearance by appellee.

Before MALONE, P.J., ELLIOTT and GREEN, JJ.

GREEN, J.

Mental Health Association of the Heartland (MHAH) appeals from an order of the Board of Tax Appeals (BOTA) denying its application for exemption from ad valorem taxes on a parcel of real estate used to furnish low-income housing for the chronically homeless and severely mentally ill individuals. MHAH argues that BOTA erroneously interpreted and applied the law pertaining to its application when BOTA determined that K.S.A. 79-201 Second and K.S.A....

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