Trinity Evangelical Lutheran Church v. Board of County Commissioners

The opinion of the court was delivered by

Johnston, C. J.:

The Trinity Evangelical Lutheran Church purchased real property in Kansas City, on March 10, 1921, for use as a parsonage, and since that time it has been occupied as the residence of the pastor. As the parsonage was purchased after March 1 of that year, the county authorities proceeded upon the theory that it was subject to general taxation, and levied and were proceeding to collect a tax when the present action was begun to enjoin the enforcement of the tax. A trial resulted in a judgment holding the property to be exempt from…