In re Application of Union Township-Dickinson Countyfor Exemption from AD Valorem Taxation in Dickinson County, 021618 KSTAX, 2017-6604-TX

Docket Nº:2017-6604-TX
Opinion Judge:RONALD C. MASON, CHAIR
Party Name:IN THE MATTER OF THE APPLICATION OF UNION TOWNSHIP-DICKINSON COUNTY FOR EXEMPTION FROM AD VALOREM TAXATION IN DICKINSON COUNTY, KANSAS
Judge Panel:JAMES P. COOPER, BOARD MEMBER, DEVIN SPRECKER, BOARD MEMBER JOELENE R. ALLEN, SECRETARY
Case Date:February 16, 2018
Court:Tax Court of Kansas

IN THE MATTER OF THE APPLICATION OF UNION TOWNSHIP-DICKINSON COUNTY FOR EXEMPTION FROM AD VALOREM TAXATION IN DICKINSON COUNTY, KANSAS

No. 2017-6604-TX

Tax Court of Kansas

February 16, 2018

ORDER

RONALD C. MASON, CHAIR

Now the above-captioned matter comes on for consideration and decision by the Board of Tax Appeals of the State of Kansas.

The Board finds and concludes as follows:

The Board has jurisdiction of the subject matter and the parties as an application for exemption has been filed pursuant to K.S.A. 2017 Supp. 79-213.

The subject matter of this tax exemption application is described as follows: Real estate and improvements -

700 Block Sage Rd, Herington, Kansas, also known as

Parcel ID #021-199-32-0-00-00-004.00-0.

The applicant requests exemption from ad valorem taxation pursuant to K.S.A. 2017 Supp. 79-201a Second, which provides an exemption from ad valorem taxation for real property used exclusively by the state or any municipality or political subdivision of the state.

The County recommends the request for exemption from ad valorem taxation be granted. The County does not request a hearing.

Based on the evidence presented by the applicant and the County's verified affirmative recommendation, the Board finds that the applicant uses the subject property for governmental purposes. The Board therefore concludes that the applicant satisfies the conditions enumerated in K.S.A. 2017 Supp. 79-201a Second.

IT IS THEREFORE ORDERED that the application for exemption from ad valorem taxation is granted from January 1, 2018, and each succeeding year, so long as the property continues to be used for exempt purposes. In the event the exempt property ceases to be used for exempt purposes, the applicant must report that fact to the County Appraiser within 30 days. See K.S.A. 79-214.

IT IS FURTHER ORDERED that any refund due and owing the applicant shall be made pursuant to K.S.A. 2017 Supp. 79-213(k), which limits the refund to the year immediately preceding the year in which the application is filed in accordance with K.S.A. 2017 Supp. 79-213(a).

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