LUTHERAN HOME, INC. v. Board of County Commissioners

Because of the rule of stare decisis, which I believe applies with particular force to the decision in this case, I must respectfully dissent from the holdings in paragraphs 7 and 8 of the syllabus and the corre' sponding portions of the opinion which overrule Topeka Presbyterian Manor v. Board of County Commissioners, 195 Kan. 90, 402 P. 2d 802, and all other decisions contrary to today’s holding.

The instant case is disposed of by the court’s declaration:

“The basic reason why an exemption from taxation should be denied in this case is that the record does not disclose the existence of any…