Board of Park Commissioners v. State ex rel. Arnold

Appellant is the Board of Park Commissioners of the City of Wichita, Kansas, a quasi-municipal corporation vested with ah the power and authority of the City of Wichita relating to parks and recreation facilities. On October 14, 1970, the board made application to the Director of Revenue, pursuant to K. S. A. 1970 Supp. 79-3606 (d), for a sales tax exemption certificate on pinchases of materials for use in construction of the Linwood Park swimming pool and bath house. Construction of the pool was commenced in the fall of 1970, and it was completed and utilized for the first time May 29, 1971.…