Appeal from Board of Tax Appeals. Opinion filed February 4, 2000. No appearance by appellee. 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.
All doubts are to be resolved against exemption and in favor of taxation.
236 Kan. at 645. The burden of establishing exemption from taxation is on the one claiming it. 236 Kan. at 646. Whether certain property is exempt from ad valorem taxation is a question of law if the facts are agreed upon, and is a mixed question of law and fact if the facts are controverted. 236 Kan. at 645.