Court Opinion

ID: 9785344
Source: CourtListenerOpinion
Date Created: 2023-08-30 21:22:38.282663+00
Date Added: 2024-06-11T07:36:17.012771
License: Public Domain

Malone, J.,
dissenting: I respectfully dissent from the majority’s conclusion that the Board of Tax Appeals (BOTA) did not err when it applied K.S.A. 79-201b Third to Gracious Promise Foundation’s application for ad valorem tax exemption. In my opinion, Grandma’s House is not a “private children’s home” under K.S.A. 75-3329(d); therefore, K.S.A. 79-201b Third does not apply. I agree with Gracious Promise Foundation that the case should be remanded to the agency to consider the application under K.S.A. 79-201 Second and Ninth.