Lakeview Village, Inc. v. Board of County Commissioners

Elliott, J.:

The Board of County Commissioners of Johnson County (Board) appeals the order of the district court which re*598versed the Board of Tax Appeals’ (BOTA) finding that Lakeview Village (Lakeview) was not exempt from ad valorem taxation pursuant to K.S.A. 79-201b Second and Fifth.

We reverse.

This case is long and complex. It involves tax appeals dating back to 1984. It involves two decisions issued by BOTA, one in 1993 and one in 1995. In both cases, BOTA denied Lakeview’s application for tax exemption.

Lakeview Village is a continuing care community which provides a full range of housing,…