Kappa Kappa Gamma House Ass'n v. Pearcy

Citations

• 92 Kan. 1020
• 142 P. 294
• 1914 Kan. LEXIS 364

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Building Used by Students of State University as Literary Hall and Dormitory — Exempt from Taxation. A building was erected upon grounds less than one-half acre in extent by the Kappa Kappa Gamma society, which was composed of young women who were students of the state university, from funds obtained by a mortgage on the property and in part from subscriptions by the members of the society and the donations of their friends. To accomplish it a corporation was organized which acted as trustee for the society, in which the legal title of the property was placed and by which the mortgage securing the loan was executed. After the completion of the building it was exclusively used by the members of the society as a literary hall and dormitory and was never leased or otherwise used with a view of profit. Held, that as long as the property is so used it is exempt from taxation under the provisions of section 9218 of the General Statutes of 1909.</p> <p>2. Same — Use Not Ownership — Test of Exemption. As use, not ownership, is the test of the exemption it is not material that the legal title to the property was placed in the corporation and not in the society, nor can the society be deprived of the benefit of the exemption because some of the students may be unable to gain admission to the society.</p>