[Download] "In re Tax Exemption Application of Kaul" by Supreme Court of Kansas # eBook PDF Kindle ePub Free
eBook details
- Title: In re Tax Exemption Application of Kaul
- Author : Supreme Court of Kansas
- Release Date : January 07, 1997
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
The opinion of the court was delivered by The Jackson County Appraiser and the Board of Jackson County Commissioners appeal the Jackson County District Court's affirmance of a Board of Tax Appeals' (BOTA) determination that land within the formal boundaries of the Potawatomi Indian reservation and owned in fee patent by Nina Kaul, an enrolled member of the Citizen Band Potawatomi Tribe, is exempt from imposition of ad valorem property taxes pursuant to § 1 of the 1861 Act for Admission of Kansas into the Union. Background Prior to our analysis of the 1861 Act for the Admission of Kansas into the Union (Act for Admission), it is important to note that the parties, BOTA, and the district court agree that the United States Supreme Court in County of Yakima v. Confederated Tribes and Bands of Yakima Nation, 502 U.S. 251, 116 L.Ed.2d 687, 112 S.Ct. 683 (1992), determined that federal restrictions upon state or county taxation of Indian reservation land owned in fee patent may