Preview:

IN THE SUPREME COURT OF THE STATE OF KANSAS No. 98,956 IN THE MATTER OF THE APPEAL OF THE MENTAL HEALTH ASSOCIATION OF THE HEARTLAND FOR EXEMPTION FROM AD VALOREM TAXATION IN LEAVENWORTH COUNTY, KANSAS.

SYLLABUS BY THE COURT 1. When two statutes are in conflict, the more specific statute governs. A specific statute controls over a general statute, and a specific provision within a statute controls over a more general provision within the statute.

2. K.S.A. 2008 Supp. 79-201b Fourth does not conflict with K.S.A. 2008 Supp. 79-201 Second or with K.S.A. 2008 Supp. 79-201 Ninth.

3. Residential property that does not qualify for exemption from ad valorem taxation under K.S.A. 2008 Supp. 79-201b Fourth may qualify for exemption under either K.S.A. 2008 Supp. 79-201 Second or K.S.A. 2008 Supp. 79-201 Ninth, or both.

Review of the judgment of the Court of Appeals in 40 Kan. App. 2d 531, 194 P.3d 580 (2008). Appeal from Board of Tax Appeals. Judgment of the Court of Appeals affirming the Board of Tax Appeals is reversed. Judgment of the Board of Tax Appeals is reversed, and the matter is remanded with directions. Opinion filed December 11, 2009.

Matthew P. Clune, of Spradley & Riesmeyer, a Professional Corporation, of Kansas City, Missouri, argued the cause and was on the briefs for appellant, and Frederick H. Riesmeyer, II, of the same firm, was with him on the supplemental brief.

No appearance by appellee.

The opinion of the court was delivered by 1

ROSEN, J.: The Mental Health Association of the Heartland (MHAH) is a tax-exempt organization that qualifies for federal income tax exemption under Internal Revenue Code

Download In re Tax Appeal of Mental Health Ass'n of the Heartland.pdf

Kansas Law