In re Application of City of Circleville
| Decision Date | 31 August 2020 |
| Docket Number | 2020-465-TX |
| Parties | IN THE MATTER OF THE APPLICATION OF CITY OF CIRCLEVILLE FOR EXEMPTION FROM AD VALOREM TAXATION IN JACKSON COUNTY, KANSAS |
| Court | Tax Court of Kansas |
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. 2018 Supp. 79-213.
The subject matter of this tax exemption application is described as follows:
Real estate located in Jackson County, Kansas, also known as Parcel ID #043-055-21-0-30-08-002.00-0.
The applicant requests exemption from ad valorem taxation pursuant to K.S.A. 2018 Supp. 79-20 la Second.
The County recommends the request for exemption from ad valorem taxation be granted. The County does not request a hearing.
Based on the record evidence and the County's verified affirmative recommendation, the Board finds that the applicant is a municipality. The Board further finds that the applicant uses the subject property exclusively for a governmental or proprietary function. The Board concludes that the applicant satisfies the conditions enumerated in K.S.A. 2018 Supp. 79-201a Second.
IT IS THEREFORE ORDERED that the application for exemption from ad valorem taxation is granted from June 4, 2012, 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 Jackson 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. 2018 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 2018 Supp. 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. 2018 Supp. 77-529. See K.S.A. 2018 Supp 74-2426(b). The written petition for reconsideration shall set forth specifically and in adequate detail the particular and specific respects in which it is alleged that the Board's order is unlawful, unreasonable, capricious improper or unfair. Any petition for reconsideration shall be mailed to...
To continue reading
Request your trial