Free REQUEST FOR EXEMPTION FROM TAXATION - Kansas

INDUSTRIAL REVENUE BOND EXEMPTION (Pursuant to K.S.A. 79-201a Second) or ECONOMIC DEVELOPMENT BOND EXEMPTION (Pursuant to Article 11, Section 13 of the Kansas Constitution) Exemption Request filed with County Appraiser

Appraiser reviews, makes recommendations, and forwards application to COTA1

Was the application prepared in accordance with instructions provided by the Kansas Department of Commerce?2

YES

NO

COTA takes no action in 30 days3

EXEMPTION APPROVED YES

A party requests a hearing or COTA ascertains a hearing is necessary4

NO

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

COTA reviews the facts as presented and issues a decision

PETITION FOR RECONSIDERATION5

KANSAS COURT OF APPEALS6

1

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 Dept. of Commerce is available to assist applicants through the process [K.S.A. 79213(g)] 3 An application prepared with assistance from Commerce is deemed approved if not scheduled for hearing within 30 days of receipt of all necessary information [K.S.A. 79213(g)] 4 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)] 5 Petition for reconsideration must be filed with COTA within 30 days [K.S.A. 74-2426, 77-529, and 77-601 et seq.] 6 Judicial Review of COTA decisions in exemption requests must be filed with the Kansas Court of Appeals within 30 days [K.S.A. 74-2426 and 77-601 et seq.]

(Revised 6/08)