In re Applications of City of Ellis
| Decision Date | 31 August 2020 |
| Docket Number | 2020-682-TX,2020-678-TX |
| Parties | IN THE MATTERS OF THE APPLICATIONS OF CITY OF ELLIS FOR EXEMPTION FROM AD VALOREM TAXATION IN TREGO COUNTY, KANSAS |
| Court | Tax Court of Kansas |
Now the above-captioned matters come 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 matters and the parties as applications for exemption have been filed pursuant to K.S.A. 2018 Supp. 79-213.
The subject matters of these tax exemption applications are described as follows:
The applicant requests exemptions from ad valorem taxation pursuant to K.S.A. 2018 Supp. 79-201a Second. The statute provides an exemption from ad valorem taxes for:
[a]ll property used exclusively by the state or any municipality or political subdivision of the state. All property owned, being acquired pursuant to a lease-purchase agreement or operated by the state or any municipality or political subdivision of the state, including property which is vacant or lying dormant, which is used or is to be used for any governmental or proprietary function and for which bonds may be issued or taxes levied to finance the same shall be considered to be used exclusively by the state municipality or political subdivision for the purposes of this section. . . .
In Kansas, taxation is the rule and exemption is the exception. See Board of County Comm'rs v. Kansas Ave Properties, 246 Kan. 161, 166, 786 P.2d 1141 (1990) (citations omitted). Tax exemption statutes are strictly construed, and all doubts are resolved against exemption and in favor of taxation. Id. The applicant bears the burden of proving entitlement to exemption. Id.
The Board finds that the applicant has not presented evidence sufficient to satisfy the statutory requirements of K.S.A. 2018 Supp. 79-201a Second. Specifically, the applicant did not submit deeds to the subject properties as requested in Question 1 of the exemption application.
Therefore, the Board concludes that the requests for exemption from ad valorem taxation are denied. The Board notes that the applicant may file a Petition for Reconsideration, as directed below, and provide the necessary information.
IT IS THEREFORE ORDERED that the applications for exemption from ad valorem taxation are denied.
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...
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