LUTHERAN HOME, INC. v. Board of County Commissioners

*271The opinion of the court was delivered by

Prager, J.:

This is an action brought by Lutheran Home, Inc. pursuant to K. S. A. 79-2005 to recover ad valorem real property taxes paid under protest. The basis of the claim is that plaintiff’s property is used exclusively for charitable and benevolent purposes and therefore is exempt from taxation. Plaintiff’s property consists of a tract of land on which is situated a nursing home owned and operated by the plaintiff corporation. The defendants are the board of county commissioners of Dickinson County, other county officials and the director of…