Fire Baptized Holiness Church for Exemption from Ad Valorem Taxation v. Hendrix

Marquardt, J.:

Fire Baptized Holiness Church (Church) appeals the decision of the Board of Tax Appeals of the State of Kansas (BOTA) denying its application for exemption from ad valorem taxation.

*599The Church, a nonprofit entity, owns Independence Bible School (School), which is funded through student tuition and charitable contributions. The dormitory that is located on the School’s property had been tax-exempt until 1997 or 1998. The dormitory does not operate for profit.

In 1998, the Church submitted a new application for ad valorem tax exemption for the new grade school, dormitories, shop…