[Download] "Natl. Collegiate Realty v. Bd. of Johnson Cty. Comm'Rs" by Supreme Court of Kansas * Book PDF Kindle ePub Free
eBook details
- Title: Natl. Collegiate Realty v. Bd. of Johnson Cty. Comm'Rs
- Author : Supreme Court of Kansas
- Release Date : January 30, 1984
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 76 KB
Description
The opinion of the court was delivered by National Collegiate Realty Corporation filed a tax grievance application with the Kansas Board of Tax Appeals [236 Kan. 395] seeking exemption from ad valorem taxation for 1980, 1981, 1982 and future years, on certain improved real estate situated in Johnson County. The property is occupied by and used as the national headquarters of the National Collegiate Athletic Association (NCAA) and the association was allowed to join the proceedings as a party in interest. Exemption is sought under K.S.A. 1983 Supp. 79-201 Second and article 11, § 1, of the Kansas Constitution on the basis the subject property is used exclusively for educational purposes. The Board of Tax Appeals (BTA), in a divided decision, denied the exemption concluding the property was not being used exclusively for educational purposes.