Attorney General Opinion No. 1986-168

Download or read book Attorney General Opinion No. 1986-168 written by Robert T. Stephan and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: While cities and counties may grant economic development tax exemptions pursuant to Article 11, Section 13 of the Kansas Constitution, the Board of Tax Appeals is authorized under K.S.A. 79-213 (as amended) to examine the legal and factual basis of any such exemption and to determine its merits. Additionally, under K.S.A. 79-2.10 an economic development tax exemption must be claimed (by the property owner) in each year after approval thereof by the board of tax appeals. Cited herein: K.S.A. 79-210, 79-213 as amended by L. 1986, ch. 370, section 2; Kan. Const., Art. 11, section 13 (L. 1986, ch., 423, section 1).