Kansas § 79-214 Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty

Kansas Statutes

§ 79-214 — Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty

Kansas § 79-214

Ch. 79TAXATION

Art. 2PROPERTY EXEMPT FROM TAXATION

This text of Kansas § 79-214 (Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-214 (2026).

Text

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.

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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.