Kansas Masonic Home v. Board of County Commissioners

Citations

• 81 Kan. 859
• 106 P. 1082
• 1910 Kan. LEXIS 441

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Exemption — Constitutional Provision — Purpose for lohich Property is Used. The exemption from taxation declared by section 1 of article 11 of our state constitution is a property exemption based solely upon the exclusive use made of the property. It is not an exemption to the ownership, and the character of the owner as to being benevolent or otherwise is not a test.</p> <p>2. -Property Used Exclusively for Benevolent or Charitable Purposes. If property is used exclusively for benevolent or charitable purposes it is exempt, regardless of the value or area of the property, and it is not requisite that the charity dispensed be purely public, or even public. If the property be exclusively used for charitable purposes, the exemption is not defeated although only the members of certain societies and their relatives are eligible to become recipients of the charities dispensed.</p>