Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-214
Chapter Title:TAXATION
Article Title:PROPERTY EXEMPT FROM TAXATION
Tax Type:Property Tax
Brief Description:Property exempt from taxation; statement required upon
cessation of exempt use; failure to file, penalty.
Keywords:


Body:

79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property exempted from property taxation ceases to be used exclusively for an exempt purpose, the owner thereof shall file with the county appraiser of the county where such property is located a statement that the property has ceased to be used for an exempt purpose. Any person required to file a statement pursuant to this section who fails to timely file such statement shall be subject to the same penalties prescribed by K.S.A. 79-1422, and amendments thereto, for the late filing of statements listing property for taxation purposes.
History: L. 1984, ch. 349, 4; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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