IN RE AMERICAN LEGION POST NO. 81

No. 103,993.

255 P.3d 31 (2011)

45 Kan.App. 2d 812

In the Matter of the Application of AMERICAN LEGION POST NO. 81 for Exemption from ad Valorem Taxation in Butler County, Kansas.

Court of Appeals of Kansas.

April 29, 2011.


Attorney(s) appearing for the Case

James I. Murfin , city attorney, for petitioner City of El Dorado.

No appearance by appellee Butler County appraiser.

Before LEBEN, P.J., GREEN and ATCHESON, JJ.


ATCHESON, J.

The City of El Dorado has entered into an agreement with American Legion Post No. 81 to acquire the golf course the organization owned and operated there. The American Legion contends the property should be treated as tax exempt because the arrangement for its acquisition is a lease with an option to purchase. The Court of Tax Appeals ruled otherwise and denied the exemption. The American Legion has appealed that determination.

The pertinent facts...

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