Trustees of the United Methodist Church v. Cogswell

The opinion of the court was delivered by

Schroeder, J.:

This is an action to recover taxes paid under protest on the administrative office building of the United Methodist Church in Kansas located in Topeka. The trial court denied relief and appeal has been duly perfected.

The underlying question is whether the church property in question is exempt from taxation under Article 11, Section 1 of the Kansas constitution and K. S. A. 79-201, Third.

*849There is no dispute in the facts. The parties stipulated that the use of the property in question and the improvements thereon were covered by the…