In Re Tax Exemption of Kouri Place, LLC

239 P.3d 96 (2010)

In the Matter of the Application for TAX EXEMPTION OF KOURI PLACE, L.L.C.

No. 101,648.

Court of Appeals of Kansas.

September 3, 2010.

Karl N. Hesse and James D. Oliver, of Foulston Siefkin LLP, of Wichita, of Overland Park, for appellant.

Patricia J. Parker, assistant county counselor, for appellee.

Before McANANY, P.J., BUSER and LEBEN, JJ.

LEBEN, J.

The Kansas Legislature has provided a real-estate tax exemption when the property is "used exclusively" as a group home for low-income people with special needs. Kouri Place, L.L.C., sought an exemption for such a property, one that…