In Re Tax Exemption Appl. of Presbyterian Manor

Elliott, J.:

Lawrence Presbyterian Manor, Inc., (Manor) appeals the Board of Tax Appeals’ (BOTA) denial of an ad valorem tax exemption under K.S.A. 79-201b Fifth.

We reverse.

The following short factual history seems to be undisputed: The Manor is a Kansas nonprofit corporation dedicated to providing housing and associated services to the elderly. Its five-story building was completed in late 1976, having been constructed with private donations and industrial revenue bonds. The original building contained apartments for residents, a chapel, dining and meeting rooms, and a health center. In…