Legal Opinion
Presbyterian Manors, Inc. v. Douglas County
Supreme Court of Kansas
Decided February 4, 2000No. 81,779PublishedCited by 9 opinions
1Opinion of the Court
The opinion of the court was delivered by
Allegrucci, J.:
Presbyterian Manors, Inc., appeals from an order of the Board of Tax Appeals (BOTA) denying a property tax exemption for its adult care home and housing for the elderly facility in Lawrence, Kansas. The court transferred this case from the Court of Appeals, pursuant to K.S.A. 20-3018(c).
BOTA concluded that Presbyterian Manors did not qualify for property tax exemption under K.S.A. 79-201b because it “neither charges for its services an amount which, in the aggregate, is less than its costs, nor provides it[s] services to residents at the…
2Cases cited5 opinions
- Remmer v. United StatesSupreme Court of the United States · 1954
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- In re the Appeal of Boeing Co.Supreme Court of Kansas · 1997
- In Re Tax Appeal of Harbour Brothers Constr. Co.Supreme Court of Kansas · 1994
- In Re Tax Exemption Appl. of Presbyterian ManorCourt of Appeals of Kansas · 1992
3Cited by9 opinions
- In Re Tax Exemption Application of Central Illinois Public Services Co.Supreme Court of Kansas · 2003
- In re Emporia Motors, Inc.Court of Appeals of Kansas · 2002
- Fire Baptized Holiness Church for Exemption from Ad Valorem Taxation v. HendrixCourt of Appeals of Kansas · 2001
- In Re Applications of Kansas Christian HomeSupreme Court of Kansas · 2000
- Attorney General Opinion No., Kansas Attorney General Reports2005
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