Kansas City District Advisory Board v. Board of County Commissioners

Parks, J.:

Plaintiff, Kansas City District Advisory Board, Church of the Nazarene, initiated this action by filing three original applications with the State Board of Tax Appeals (Board) for the abatement of property taxes. The Board denied the applications and plaintiff filed an appeal in district court pursuant to K.S.A. 1979 Supp. 74-2426 and 60-2101(d). Plaintiff amended its notice of appeal to include a prayer for injunctive relief but both the district court and the parties regarded the action as an appeal. The district court reviewed the record of the Board proceedings and reversed,…