Board of County Commissioners v. St. Joseph Hospital

The opinion of the court was delivered by

Miller, J.:

This is an appeal from an order of the district court of Shawnee County, reversing an order of the Board of Tax Appeals of the State of Kansas. The Board found that certain personal property belonging to St. Joseph Hospital of Kansas City, Missouri, (St. Joseph) and warehoused in Kansas was exempt from ad valorem taxation; the district court reversed. St. Joseph appeals. The appellee is the Board of County Commissioners of Johnson County, Kansas.

The only issue on appeal is whether personal property stored in Kansas is exempt from Kansas ad…