In Re Tax Exemption Application of via Christi Regional Med. Ctr.

Russell, J.:

Via Christi Regional Medical Center (Via Christi) appeals the ruling of the Board of Tax Appeals (BOTA) denying it a tax exemption under K.S.A. 79-201 Ninth or K.S.A. 1998 Supp 79-201b First. We reverse.

“BOTA is a specialized agency that exists to decide taxation issues. BOTA’S decisions should be given great credence and deference when it is acting in its area of expertise. However, if [an appellate court finds] that BOTA’s interpretation is erroneous as a matter of law, [it] should take corrective steps.” In re Tax Appeal of Boeing Co., 261 Kan. 508, 515, 930 P.2d 1366 (1997).

Jus…