9200 Santa Fe Corp. v. Board of County Commissioners

Rulon, J.:

9200 Santa Fe Corporation (applicant) was denied tax-exempt status by the Kansas Board of Tax Appeals (BOTA) for failure to show a “demonstrated community need” for its services. The district court affirmed the decision. We reverse and remand the cause with directions.

The principal issue before us is whether BOTA erroneously interpreted K.S.A. 1992 Supp. 79-201 Ninth in requiring applicant to show a “demonstrated community need” by clear and convincing evidence.

The material facts are undisputed and are as follows.

Applicant was formed for the sole purpose of holding title to the…