State ex rel. Goodell v. Security Benefit Ass'n

The opinion of the court was delivered by

Hooi-i, J.:

The question here presented is whether under the provisions of the state constitution certain property in Shawnee county, Kansas, is exempt from taxation. Title to the property is held by the Security Benefit Home and Hospital Association. Also involved is the parent corporation, the Security Benefit Association. The state tax commission held that in most part the property is exempt. The district court held that none of it is exempt, and enjoined its removal from the tax rolls. The two associations appeal.

The provision of the constitution…