Free REQUEST FOR EXEMPTION FROM TAXATION - Kansas

REQUEST FOR EXEMPTION FROM TAXATION (Pursuant to K.S.A. 79-213) [Except for Economic Development Bond and Industrial Revenue Bond Exemptions]

Exemption Request filed with County Appraiser

Appraiser reviews, makes recommendations, and forwards application to COTA1

YES

Applicant or County requests a hearing or COTA ascertains a hearing is necessary2

NO

A COTA hearing is held, after which a decision is issued

COTA reviews the facts as presented and issues a decision

PETITION FOR RECONSIDERATION3

KANSAS COURT OF APPEALS4

1

A request for Exemption is filed with County Appraiser who makes a recommendation to grant or deny the exemption and forwards the application to COTA [K.S.A. 79-213 (c), (d), (e)] 2 A hearing must be held if it is requested by either party or if the Court needs additional testimony or documentation. [K.S.A. 79-213(g)] 3 Petition for reconsideration must be filed with COTA within 15 days [K.S.A. 74-2426, 77-529 and 77-601 et seq.] 4 Judicial Review of COTA decisions in exemption requests must be filed with the Kansas Court of Appeals within 30 days [K.S.A. 77-529 and 74-2426]

(Revised 6/08)