(DOWNLOAD) "In re Tax Exemption Application of City of Wichita" by Supreme Court of Kansas # Book PDF Kindle ePub Free
eBook details
- Title: In re Tax Exemption Application of City of Wichita
- Author : Supreme Court of Kansas
- Release Date : January 15, 1994
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
The opinion of the court was delivered by The question raised by this appeal is whether real estate owned
by the City of Wichita (City), acquired through civil forfeiture
by law enforcement for drug law violations, is exempt from ad
valorem taxation during the period of time the City holds the
property prior to sale under law. The Board of Tax Appeals (BOTA)
denied the exemption, and the district court affirmed. For the
reasons set forth below, we affirm the district court. The facts are not in dispute. The City acquired a one-story
single family dwelling with garage by forfeiture for violations
of Kansas drug laws pursuant to K.S.A. 65-4135. The City owned
the property from May 27, 1988, to September 13, 1989, for which
period it requested an exemption from ad valorem taxation.