Seventh Day Adventist v. Board of County Commissioners

The opinion of the court was delivered by This is an action for injunctive relief in which plaintiff seeks to enjoin the defendants from levying or collecting ad valorem taxes against certain real estate owned by the plaintiff. The plaintiff further seeks a declaratory judgment that its real estate is used exclusively for educational and religious purposes and is, therefore, exempt from ad valorem taxation. The plaintiff-appellee and cross-appellant Seventh Day Adventist Kansas Conference Association is a nonprofit church oriented corporation. The defendants-appellants and cross-appellees are the Board of County Commissioners of Dickinson County; Marie Sullivan, County Assessor of Dickinson County; Dorothy Habacker, County Treasurer of Dickinson [211 Kan. 684] County and the City of Enterprise, Kansas. We will refer to the appellee, cross-appellant, in this opinion as the plaintiff or Kansas Conference. We will refer to appellants as defendants or defendant public officials.