In Re Appeal of Inter-Faith Villa, L.P.

Green, J.:

Inter-Faith Villa, L.P. (Inter-Faith Villa), and InterFaith Development Corporation (IFDC) (collectively appellants) appeal from an order of the State Board of Tax Appeals (BOTA) denying their applications for exemption from ad valorem taxes on two parcels of real estate identified as Villa Central and Villa North in Sedgwick County. The appellants argue that BOTA erroneously interpreted and .applied the law pertaining to their applications when it determined that K.S.A. 79-201 Ninth and Article 11, § 1(b) of the Kansas Constitution did not apply to allow an exemption for the…