Woman's Club of Topeka v. Shawnee County
Decision Date | 28 May 1993 |
Docket Number | No. 68701,68701 |
Citation | 853 P.2d 1157,253 Kan. 175 |
Parties | The WOMAN'S CLUB OF TOPEKA, Kansas, Appellant, v. SHAWNEE COUNTY, Kansas, The Board of Shawnee County Commissioners, and The Shawnee County Appraiser, Appellees. |
Court | Kansas Supreme Court |
Syllabus by the Court
1. The rules of construction applicable in determining a claim for exemption from ad valorem taxation are stated and applied.
2. In an appeal by the Woman's Club of Topeka from the district court's order affirming the order of the Board of Tax Appeals, it is held: The district court did not err in finding (1) that there was substantial evidence to support BOTA's finding that the primary purpose of the Club is to provide social meetings and activities for the enjoyment of its members and that the principal use of the property is to benefit its members, (2) that such finding was not arbitrary or capricious, and (3) that the Club's application for exemption from ad valorem taxation pursuant to Art. 11, § 1(b) of the Kansas Constitution and K.S.A.1992 Supp. 79-201 Second was properly denied.
Gerald L. Goodell, of Goodell, Stratton, Edmonds & Palmer, Topeka, argued the cause, and Catherine M. Walberg, of the same firm, was with him on the briefs, for appellant.
Russell P. Wright, Asst. County Counselor, argued the cause, and Linda P. Jeffrey, County Counselor, was with him on the brief, for appellees.
The Woman's Club of Topeka (Club) appeals from the district court's decision which affirmed a Board of Tax Appeals (BOTA) order. BOTA denied the Club's application for exemption from ad valorem taxes pursuant to Art. 11, § 1(b) of the Kansas Constitution and K.S.A.1992 Supp. 79-201 Second. The appeal was transferred to this court from the Court of Appeals pursuant to K.S.A. 20-3018(c).
At various times in the past, the Club has been exempted from ad valorem taxes. The most recent order of exemption dates from April 9, 1974. At that time, BOTA ordered that Lots 278, 280, 282, 284, 286, 288, Topeka Ave., Topeka, "be not entered on the tax rolls of Shawnee County, Kansas, for 1974 and be exempt from taxation so long as it is owned by the applicant herein and used exclusively for charitable and/or benevolent purposes."
When the Club moved to a new building in 1982, exemption for the new building and real property was not sought. The Club asserts that it was "through inadvertence" that exemption was not sought. The Club added that "its volunteer board merely failed to realize the necessity for annually requesting exemption." There are no record references in the appellant's brief for these assertions. In the affidavit which appears to comprise the principal evidence submitted to BOTA, there is no explanation why exemption was not sought. In it the following explanation was offered for why the Club renewed its request:
The Club now is located at 5221 S.W. West Drive, Topeka. In 1991, the Club filed an application for exemption from ad valorem taxes with BOTA. The statute which was identified as authorizing the requested exemption is 79-201 Second.
The statement of facts provided to BOTA by the Club included a joint affidavit of Gerald Goodell, attorney for the Club, and Mary Hafenstine, president of the Club, photocopies of the Club's annual brochures from the years 1987 through 1991 (referred to in the joint affidavit as 1988-1991 annual reports), and an affidavit of Adeline Towle, 1990-91 treasurer of the Club.
The following pertinent statements appear in the affidavit of Goodell and Hafenstine:
....
Included in the Club's annual brochures are treasurers' reports. In the 1989-90 treasurer's report, for example, the disbursements totaled $65,415, with $179 for Gifts and Bequests, $3,331 for Scholarship Expense, and $409 for Charity and Benevolence.
Also included in the annual brochures are listings of "Special Days" and calendars of Club Programs. In the 1990-91 listing of "Special Days," for example, there are a number of card parties and duplicate bridge benefits, a style show, flea market, new and used sale, quilt show, hobby day, fine arts and open house memorial service, member recognition day, scholarship day, and Christmas charities day. The regular Club Programs for 1990-91 occurred on Thursdays, October through June. The calendar lists presentations by many musicians, scholars, and gardeners and by literary, religious, and political figures. The meetings begin at approximately mid-morning, sandwich a luncheon, and continue into the afternoon.
When the Club appealed BOTA's order to the district court, it added to the record a separate affidavit of Mary Hafenstine which lists "examples of educational, religious, and literary programs" which had been presented to members from 1985 through June 1992. The affidavit contains several affirmative statements of public participation in evening events. It does not appear from the record that public attendance is expected or encouraged for the Thursday programs.
Hafenstine's supplemental affidavit also contains the following information about charitable activities:
The affidavit of the Club's 1991-92 treasurer, Delores Mueller, also was added to the record in the district court. The information in it is the same as the information in p 21 of the affidavit of Goodell and Hafenstine and in the affidavit of Towle.
The decision of BOTA states in pertinent part:
...
To continue reading
Request your trial-
In re Westboro Baptist Church
...and insubstantial in nature if such use is incidental to the exempt purposes of this paragraph." See Woman's Club of Topeka v. Shawnee County, 253 Kan. 175, 187, 853 P.2d 1157 (1993) (noting that prior to the legislature's modification of the statute in 1986, the exemption statute mirrored ......
-
Sunflower Racing, Inc. v. Board of County Com'rs of Wyandotte County
...K.S.A. 74-2426(c). The scope of judicial review of agency actions is set out in K.S.A. 77-601 et seq. Woman's Club of Topeka v. Shawnee County, 253 Kan. 175, 179, 853 P.2d 1157 (1993). The burden of proving the invalidity of an agency action is on the party asserting invalidity. The distric......
-
In re Tax Application of Lietz Constr. Co.
...must be made, but that more exemptions may be made by the legislature. [Citations omitted.]"'" Woman's Club of Topeka v. Shawnee County, 253 Kan. 175, 187-88, 853 P.2d 1157 (1993). The statutory exemption for natural gas distribution systems used predominantly to provide fuel for agricultur......
-
In re Davis
...benefit. See Board of Wyandotte County Commr's, 246 Kan. at 168, 176–77, 786 P.2d 1141; see also Woman's Club of Topeka v. Shawnee County, 253 Kan. 175, 190–91, 853 P.2d 1157 (1993) (noting that “[r]enting the property is a nonexempt use of the property. However, reimbursement of actual exp......
-
Challenging and Defending Agency Actions in Kansas
...broader than the traditional three-pronged scope of review as set forth in [Foote] ...."); The Woman's Club of Topeka v. Shawnee County, 253 Kan. 175, 180, 853 P.2d 1157, 1161 (1993)("This Court has declared that under K.S.A. 77-601 et seq. the scope of review is somewhat broader than the t......