Westboro Baptist Church, Inc. v. Patton

93 P.3d 718, 32 Kan. App. 2d 941, 2004 Kan. App. LEXIS 684
CourtCourt of Appeals of Kansas
DecidedJuly 9, 2004
Docket90,625
StatusPublished
Cited by6 cases

This text of 93 P.3d 718 (Westboro Baptist Church, Inc. v. Patton) is published on Counsel Stack Legal Research, covering Court of Appeals of Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Westboro Baptist Church, Inc. v. Patton, 93 P.3d 718, 32 Kan. App. 2d 941, 2004 Kan. App. LEXIS 684 (kanctapp 2004).

Opinion

Per Curiam:

The Westboro Baptist Church (WBC) appeals the dismissal of its action in the district court seeking declaratory or injunctive relief against members of the Board of Tax Appeals (BOTA). WBC sought an order requiring members of BOTA to respond to voir dire questions proposed by WBC in an action seeking tax exempt status for their 1995 Ford pickup truck. BOTA ruled that it had no statutory authority to respond to voir dire questions. WBC responded by filing an action for relief in the district court. The district court dismissed WBC’s petition, finding it lacked subject matter jurisdiction because WBC failed to exhaust its administrative remedies and failed to take a proper appeal under the Kansas Act for Judicial Review and Civil Enforcement of Agency Actions (KJRA), K.S.A. 77-601 et seq. The district court further found WBC failed to state a claim under 42 U.S.C. § 1983 (2000). We affirm.

*942 WBC is a Baptist church involved in what it describes as a controversial street ministry. As part of its religious ministry, WBC regularly pickets against homosexuality in public forums. The truck for which WBC filed an application for a tax exemption is used to transport picket signs for which WBC seeks a religious use exemption.

On December 3, 2001, BOTA member Susan M. Seltsam considered and granted an oral motion by WBC to disqualify herself from all further proceedings. WBC then filed a motion which requested all BOTA members to respond to voir dire questions which generally asked whether the members had ever made any statements, signed any written documents, or read any information regarding WBC’s picketing activities.

On January 10, 2002, BOTA denied tire request for written voir dire. WBC did not file a petition or motion for disqualification pursuant to K.S.A. 2003 Supp. 77-514(c) of the Kansas Administrative Procedure Act.

On January 22, 2002, WBC filed a motion to reconsider and a renewed motion for a stay. WBC generally argued it had a due process right to discover facts that might show bias before filing a motion pursuant to K.S.A. 2003 Supp. 77-514(c). BOTA denied reconsideration but held the matter of exemption should be stayed until the issue of the requested voir dire of individual board members is resolved through an interlocutory appeal.

On May 22, 2003, WBC filed a petition for mandamus, or declaratory or injunctive relief against four members of BOTA, seeking an order requiring them to answer the proffered voir dire questions. The petition also states a cause of action under 42 U.S.C. § 1983.

BOTA moved to dismiss due to lack of jurisdiction, K.S.A. 60-212(b)(1), and for failure to state a claim, K.S.A. 60-212(b)(6). The district court granted the motion to dismiss, finding no jurisdiction. The court held that WBC’s proper remedy was an appeal under tiie KJRA. The court further found WBC had not exhausted its administrative remedies. In regards to WBC’s 42 U.S.C. § 1983 claim, the court held that because WBC had failed to pursue avail *943 able disqualification procedures under K.S.A. 2003 Supp. 77-514, WBC could not claim denial of due process.

WBC first claims the district court improperly dismissed its claim for lack of subject matter jurisdiction.

Whether jurisdiction exists is a question of law over which this court’s scope of review is unlimited. State v. Stough, 273 Kan. 113, 116, 41 P.3d 281 (2002). In matters concerning a tax exemption, a party must exhaust its administrative remedies before resorting to the courts in an independent action. Tri-County Public Airport Authority v. Board of Morris County Comm’rs, 233 Kan. 960, 967, 666 P.2d 698 (1983). Whether a party is required to or has failed to exhaust its administrative remedies is a question of law over which the appellate court’s review is unlimited. Miller v. Kansas Dept. of SRS, 275 Kan. 349, 353, 64 P.3d 395 (2003).

This matter was filed as a Chapter 60 petition for mandamus, or declaratory or injunctive relief against BOTA. By filing the petition, WBC was attempting to appeal the BOTA orders denying WBC’s motion to have the board members respond to voir dire questions. The orders are interlocutory in nature. WBC recognizes that, in matters relating to tax exemptions, a party is required to exhaust administrative remedies by taking the matter before BOTA and, from there, timely seeking review of the ruling on the tax matter to this court.

K.S.A. 74-2426 provides two routes for review of BOTA orders—a KJRA appeal to this court or to the district court, depending on the type of case. The above statute does not provide for a collateral action under Chapter 60 such as WBC filed in this case. Because K.S.A. 74-2426(c) specifies a means of review of BOTA orders, no other means of review can be taken.

The KJRA is the exclusive remedy for review of agency actions unless the agency is specifically exempted by statute. K.S.A. 77-603(a); K.S.A. 77-606. BOTA has not been specifically exempted. In Kansas Sunset Assocs. v. Kansas Dept. of Health & Environment, 16 Kan. App. 2d 1, 3, 818 P.2d 797 (1991), this court affirmed a district court’s dismissal of a Chapter 60 declaratory judgment action against the Kansas Department of Health and Environment as barred by the plaintiff s failure to comply with the procedural *944 requirements of the KJRA. Similarly, in Farmers Banshares of Abilene, Inc. v. Graves, 250 Kan. 520, 522-23, 826 P.2d 1363 (1992), our Supreme Court affirmed the district court’s dismissal of a Chapter 60 action seeking mandamus and injunctive relief against the Secretary of State.

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Related

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336 P.3d 882 (Court of Appeals of Kansas, 2014)
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In Re Westboro Baptist Church
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Cite This Page — Counsel Stack

Bluebook (online)
93 P.3d 718, 32 Kan. App. 2d 941, 2004 Kan. App. LEXIS 684, Counsel Stack Legal Research, https://law.counselstack.com/opinion/westboro-baptist-church-inc-v-patton-kanctapp-2004.