Legal Opinion
In re the K.S.U. SE Agricultural Research Center
Court of Appeals of Kansas
Decided May 4, 2007No. 96,519PublishedCited by 3 opinions
1Opinion of the Court
Greene, J.:
Kansas State University Southeast Agricultural Research Center (KSU) appeals from the decision of the Kansas Board of Tax Appeals (BOTA) denying its application for an exemption from ad valorem taxation of a home provided for a caretaker of its research farm in Labette County. Concluding that BOTA erred in denying the exemption, we reverse and remand with directions to grant KSU’s application.
Factual and Procedural Overview
KSU is a state educational institution maintaining a research facility at an isolated location in Labette County for a rather extensive cattle operation. In 2005…
2Cases cited6 opinions
- State v. BryanSupreme Court of Kansas · 2006
- Foster v. Kansas Department of RevenueSupreme Court of Kansas · 2006
- In Re Tax Exemption Application of Central Illinois Public Services Co.Supreme Court of Kansas · 2003
- In Re Tax Appeal of ANR Pipeline Co.Supreme Court of Kansas · 2003
- Kansas Wesleyan University v. Board of County CommissionersSupreme Court of Kansas · 1926
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3Cited by3 opinions
- In Re KsuCourt of Appeals of Kansas · 2007
- MidAmerica Division Inc. v. First Health Group Corp.District Court, D. Kansas · 2025
- State v. MendozaNew Mexico Court of Appeals · 2013