In re Application of Butler County Fire District #5

• Decision Date: 03 September 2020
• Docket Number: 2020-1669-TX
• Parties: IN THE MATTER OF THE APPLICATION OF BUTLER COUNTY FIRE DISTRICT #5 FOR EXEMPTION FROM AD VALOREM TAXATION IN BUTLER COUNTY, KANSAS
• Court: Tax Court of Kansas

IN THE MATTER OF THE APPLICATION OF BUTLER COUNTY FIRE DISTRICT #5 FOR EXEMPTION FROM AD VALOREM TAXATION IN BUTLER COUNTY, KANSAS

No. 2020-1669-TX

Tax Court of Kansas

September 3, 2020

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. 79-213.

The subject matter of this tax exemption application is described as follows:

Real estate and improvements commonly known as 591 Southeast Rosalia Road, Rosalia, Butler County, Kansas, also known as Parcel Identification Number 008-231-01-0-30-09-004.02-0

The Applicant requests exemption from ad valorem taxation pursuant to K.S.A. 79-201 a Second. A review of the law and the pleadings indicates that a more appropriate statute would be K.S.A. 79-20la Fourth, The Taxpayer uses the subject property to maintain its fire engines.

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 exclusively for the safekeeping of fire engines and that the subject property is owned by a fire district. The Board therefore concludes that the Applicant satisfies the conditions enumerated in K.S.A. 79-201a Fourth.

IT IS THEREFORE ORDERED that the application tor exemption from ad valorem taxation is granted from December 31, 2019, 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 Butler County Appraiser within 30 days. 5ee 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. 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. 79-213(a). All unpaid taxes that have accrued from and since the effective date of the exemption shall be abated.

Any party who is aggrieved by this order may file a written petition for reconsideration with this Board as provided in K.S.A. 77-529. See K.S.A....