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79-201. Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans' organization or charitable purposes; parsonages; community service organizations providing humanitarian services; electric generating property using renewable technology; landfill gas and production property. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:

First. All buildings used exclusively as places of public worship and all buildings used exclusively by school districts and school district interlocal cooperatives organized under the laws of this state, with the furniture and books therein contained and used exclusively for the accommodation of religious meetings or for school district or school district interlocal cooperative purposes, whichever is applicable, together with the grounds owned thereby if not leased or otherwise used for the realization of profit, except that: (a) (1) Any school building, or portion thereof, together with the grounds upon which the building is located, shall be considered to be used exclusively by the school district for the purposes of this section when leased by the school district to any political or taxing subdivision of the state, including a school district interlocal cooperative, or to any association, organization or nonprofit corporation entitled to tax exemption with respect to such property; and (2) any school building, together with the grounds upon which the building is located, shall be considered to be used exclusively by a school district interlocal cooperative for the purposes of this section when being acquired pursuant to a lease-purchase agreement; and (b) any building, or portion thereof, used as a place of worship, together with the grounds upon which the building is located, shall be considered to be used exclusively for the religious purposes of this section when used as a not-for-profit day care center for children which is licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto, or when used to house an area where the congregation of a church society and others may purchase tracts, books and other items relating to the promulgation of the church society's religious doctrines.

Second. All real property, and all tangible personal property, actually and regularly used exclusively for literary, educational, scientific, religious, benevolent or charitable purposes, including property used exclusively for such purposes by more than one agency or organization for one or more of such exempt purposes. Except with regard to real property which is owned by a religious organization, is to be used exclusively for religious purposes and is not used for a nonexempt purpose prior to its exclusive use for religious purposes which property shall be deemed to be actually and regularly used exclusively for religious purposes for the purposes of this paragraph, this exemption shall not apply to such property, not actually used or occupied for the purposes set forth herein, nor to such property held or used as an investment even though the income or rentals received therefrom is used wholly for such literary, educational, scientific, religious, benevolent or charitable purposes. In the event any such property which has been exempted pursuant to the preceding sentence is not used for religious purposes prior to its conveyance which results in its use for nonreligious purposes, there shall be a recoupment of property taxes in an amount equal to the tax which would have been levied upon such property except for such exemption for all taxable years for which such exemption was in effect. Such recoupment tax shall become due and payable in such year as provided by K.S.A. 79-2004, and amendments thereto. A lien for such taxes shall attach to the real property subject to the same on November 1 in the year such taxes become due and all such taxes remaining due and unpaid after the date prescribed for the payment thereof shall be collected in the manner provided by law for the collection of delinquent taxes. Moneys collected from the recoupment tax hereunder shall be credited by the county treasurer to the several taxing subdivisions within which such real property is located in the proportion that the total tangible property tax levies made in the preceding year for each such taxing subdivision bear to the total of all such levies made in that year by all such taxing subdivisions. Such moneys shall be credited to the general fund of the taxing subdivision or if such taxing subdivision is making no property tax levy for the support of a general fund such moneys may be credited to any other tangible property tax fund of general application of such subdivision. This exemption shall not be deemed inapplicable to property which would otherwise be exempt pursuant to this paragraph because an agency or organization: (a) Is reimbursed for the provision of services accomplishing the purposes enumerated in this paragraph based upon the ability to pay by the recipient of such services; or (b) is reimbursed for the actual expense of using such property for purposes enumerated in this paragraph; or (c) uses such property for a nonexempt purpose which is minimal in scope and insubstantial in nature if such use is incidental to the exempt purposes of this paragraph; or (d) charges a reasonable fee for admission to cultural or educational activities or permits the use of its property for such activities by a related agency or organization, if any such activity is in furtherance of the purposes of this paragraph; or (e) is applying for an exemption pursuant to this paragraph for a motor vehicle that is being leased for a period of at least one year.

Third. All moneys and credits belonging exclusively to universities, colleges, academies or other public schools of any kind, or to religious, literary, scientific or benevolent and charitable institutions or associations, appropriated solely to sustain such institutions or associations, not exceeding in amount or in income arising therefrom the limit prescribed by the charter of such institution or association.

Fourth. The reserve or emergency funds of fraternal benefit societies authorized to do business under the laws of the state of Kansas.

Fifth. All buildings of private nonprofit universities or colleges which are owned and operated by such universities and colleges as student union buildings, presidents' homes and student dormitories.

Sixth. All real and tangible personal property actually and regularly used exclusively by the alumni association associated by its articles of incorporation with any public or nonprofit Kansas college or university approved by the Kansas board of regents to confer academic degrees or with any community college approved by its board of trustees to grant certificates of completion of courses or curriculum, to provide accommodations and services to such college or university or to the alumni, staff or faculty thereof.

Seventh. All parsonages owned by a church society and actually and regularly occupied and used predominantly as a residence by a minister or other clergyman of such church society who is actually and regularly engaged in conducting the services and religious ministrations of such society, and the land upon which such parsonage is located to the extent necessary for the accommodation of such parsonage.

Eighth. All real property, all buildings located on such property and all personal property contained therein, actually and regularly used exclusively by any individually chartered organization of honorably discharged military veterans of the United States armed forces or auxiliary of any such organization, which is exempt from federal income taxation pursuant to section 501(c)(19) of the federal internal revenue code of 1986, for clubhouse, place of meeting or memorial hall purposes, and real property to the extent of not more than two acres, and all buildings located on such property, actually and regularly used exclusively by any such veterans' organization or its auxiliary as a memorial park.

Ninth. All real property and tangible personal property actually and regularly used by a community service organization for the predominant purpose of providing humanitarian services, which is owned and operated by a corporation organized not for profit under the laws of the state of Kansas or by a corporation organized not for profit under the laws of another state and duly admitted to engage in business in this state as a foreign not-for-profit corporation if: (a) The directors of such corporation serve without pay for such services; (b) the corporation is operated in a manner which does not result in the accrual of distributable profits, realization of private gain resulting from the payment of compensation in excess of a reasonable allowance for salary or other compensation for services rendered or the realization of any other form of private gain; (c) no officer, director or member of such corporation has any pecuniary interest in the property for which exemption is claimed; (d) the corporation is organized for the purpose of providing humanitarian services; (e) the actual use of property for which an exemption is claimed must be substantially and predominantly related to the purpose of providing humanitarian services, except that, the use of such property for a nonexempt purpose which is minimal in scope and insubstantial in nature shall not result in the loss of exemption if such use is incidental to the purpose of providing humanitarian services by the corporation; (f) the corporation is exempt from federal income taxation pursuant to section 501(c)(3) of the internal revenue code of 1986; and (g) contributions to the corporation are deductible under the Kansas income tax act. As used in this clause, "humanitarian services" means the conduct of activities which substantially and predominantly meet a demonstrated community need and which improve the physical, mental, social, cultural or spiritual welfare of others or the relief, comfort or assistance of persons in distress or any combination thereof including, but not limited to, health and recreation services, child care, individual and family counseling, employment and training programs for handicapped persons and meals or feeding programs. Notwithstanding any other provision of this clause, motor vehicles shall not be exempt hereunder unless such vehicles are exclusively used for the purposes described therein, except that the use of any such vehicle for the purpose of participating in a coordinated transit district in accordance with the provisions of K.S.A. 75-5032 through 75-5037, and amendments thereto, or K.S.A. 75-5051 through 75-5058, and amendments thereto, shall be deemed as exclusive use.

Tenth. For all taxable years commencing after December 31, 1986, any building, and the land upon which such building is located to the extent necessary for the accommodation of such building, owned by a church or nonprofit religious society or order which is exempt from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986, and actually and regularly occupied and used exclusively for residential and religious purposes by a community of persons who are bound by vows to a religious life and who conduct or assist in the conduct of religious services and actually and regularly engage in religious, benevolent, charitable or educational ministrations or the performance of health care services.

Eleventh. For all taxable years commencing after December 31, 1998, all property actually and regularly used predominantly to produce and generate electricity utilizing renewable energy resources or technologies when the applicant for such property, on or before December 31, 2016, has filed an application for exemption pursuant to this subsection or has received a conditional use permit to produce and generate electricity on the property from the county in which the property is located. Any exemption granted under the provisions of this subsection for such property when the applicant, after December 31, 2016, has filed such application or filed such application and received a conditional use permit, shall be in effect for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed. For purposes of this section, "renewable energy resources or technologies" shall include wind, solar, photovoltaic, biomass, hydropower, geothermal and landfill gas resources or technologies.

Twelfth. For all taxable years commencing after December 31, 2001, all personal property actually and regularly used predominantly to collect, refine or treat landfill gas or to transport landfill gas from a landfill to a transmission pipeline, and the landfill gas produced therefrom.

The provisions of this section, except as otherwise more specifically provided, shall apply to all taxable years commencing after December 31, 2009.

History: L. 1907, ch. 408, § 2; R.S. 1923, 79-201; L. 1929, ch. 283, § 1; L. 1963, ch. 456, § 1; L. 1965, ch. 509, § 1; L. 1967, ch. 486, § 1; L. 1969, ch. 429, § 1; L. 1974, ch. 427, § 1; L. 1975, ch. 495, § 1; L. 1980, ch. 306, § 1; L. 1984, ch. 349, § 1; L. 1985, ch. 311, § 1; L. 1986, ch. 368, § 1; L. 1986, ch. 369, § 1; L. 1988, ch. 372, § 1; L. 1988, ch. 373, § 1; L. 1989, ch. 288, § 1; L. 1992, ch. 84, § 1; L. 1997, ch. 122, § 2; L. 1999, ch. 154, § 3; L. 2000, ch. 139, § 3; L. 2005, ch. 98, § 1; L. 2007, ch. 4, § 3; L. 2009, ch. 69, § 1; L. 2015, ch. 75, § 4; July 1.

Source or prior law:

L. 1862, ch. 198, § 2; L. 1863, ch. 60, § 19; L. 1866, ch. 118,§ 3; G.S. 1868, ch. 107, § 3; L. 1876, ch. 34, § 3; L. 1889, ch. 249, § 1.

Law Review and Bar Journal References:

Cases discussed, T. M. Stratton, 14 J.B.A.K. 137, 138 (1946).

Mentioned in nisi prius decision on taxation of church property, 1 K.L.R. 102 (1952).

Case in annotation No. 45 below discussed in 1953-55 survey of taxation law, Leslie T. Tupy, 4 K.L.R. 313, 317, 318 (1955).

Cases in annotations No. 46, 47 and 48 below discussed in 1955-56 survey of taxation law, Leslie T. Tupy, 5 K.L.R. 324 to 327 (1956).

Parts of paragraphs 4th, 6th, 9th and 13th quoted in discussing tax exemptions, Peter F. Caldwell, 1958 J.C.B. 69, 72.

Case in annotation No. 49 below discussed in 1959-61 survey of taxation law, Leslie T. Tupy, 10 K.L.R. 305, 306, 307 (1961).

Survey of law of "Municipal Corporations," Albert B. Martin, 12 K.L.R. 285, 290 (1963).

"The Church Property Tax Exemption in Kansas," 19 K.L.R. 612 (1971).

Comment on the charitable property tax exemption, 13 W.L.J. 161, 162, 163, 167 (1974).

"Differential Assessment of Agricultural Land in Kansas: A Discussion and Proposal," 25 K.L.R. 215, 228 (1977).

"Legal Framework Governing the Kansas Non-Profit Corporation—Part II," Fred Lovitch, 48 J.B.A.K. 343, 347, 348, 349 (1979).

"Kansas Ad Valorem Property Tax Relief—A Current Review," Bruce F. Landeck, 49 J.B.A.K. 269, 272, 273 (1980).

"The Kansas Spirit of Cooperation and Rural Kansas Hospitals: Surviving Looming Medicare Cuts by Organizing into Tax Exempt Health Consortiums," Peter S. Johnston, 6 Kan. J.L. & Pub. Pol'y, No. 1, 227 (1996).

"Recall of Local Elected Officials in Kansas," Rich Smith and Theresa Nuckolls, 70 J.K.B.A. No. 8, 18 (2001).

"Turbines vs. Tallgrass: Law, Policy, and a New Solution to Conflict over Wind Farms in the Kansas Flint Hills," Brian Dietz, 54 K.L.R. 1131 (2006).

"Wind Energy Laws and Incentives: A Survey of Selected State Rules," Brent Stahl, Lisa Chavarria and Jeff D. Nydegger, 49 W.L.J. 99 (2009).

"Kansas Property Tax Appeals: An Adversarial System Without Adversaries," Gage A. Rohlf, 49 W.L.J. 871 (2010).

Attorney General's Opinions:

Groundwater management districts; imposition of annual assessments on unified school district. 80-96.

Church parsonages; application for exemption. 86-119.

Exemption of property for economic development purposes; requirement of exclusive use. 88-123.

Mortgage registration; words and phrases defined; mortgage of real property. 90-117.

Delinquent tax collection; poverty affidavit limiting issuance or execution of tax warrant. 91-34.

(First) Property acquired by school district education cooperatives under lease-purchase agreement is not entitled to property tax exemption. 92-20.


1. Lands under Kickapoo treaty not taxable before patents issued. Parker v. Winsor, 5 K. 362.

2. Exclusive use, not mere ownership, is test of exemption. Washburn College v. County of Shawnee, 8 K. 344; Vail v. Beach, 10 K. 214; St. Mary's College v. Crowl, Treasurer, etc., 10 K. 442; Stahl v. Educational Assoc'n, 54 K. 542, 548, 38 P. 796.

3. Agricultural college lands held under contracts of purchase are taxable. Oswalt v. Hollowell, 15 K. 154.

4. Property coming into possession of agricultural college exempt from taxation. Board of Regents v. Hamilton, Treasurer, 28 K. 376.

5. Property owned by county is exempt from taxation. Durkee v. Comm'rs of Greenwood Co., 29 K. 697.

6. Property of United States exempt from taxation by federal constitution. Van Brocklin v. State of Tennessee, 117 U.S. 151, 6 S.Ct. 670, 29 L.Ed. 845.

7. Valuation of property exempt to head of families. Stanfield v. Boyd, 10 K.A. 265, 272, 62 P. 721.

8. Person or corporation claiming immunity must come clearly within exemption. Stahl v. Educational Assoc'n, 54 K. 542, 548, 38 P. 796.

9. Mutual life association not entitled to exemption of property. National Council v. Shawnee County, 63 K. 799, 802, 66 P. 1011.

10. Waterworks plant owned and operated by city held exempt. Sumner County v. Wellington, 66 K. 590, 72 P. 216.

11. Only property used exclusively for benevolent and charitable purposes exempt. Mason v. Zimmerman, 81 K. 799, 807, 106 P. 1005.

12. Benevolent and charitable use renders property exempt regardless of value. Masonic Home v. Sedgwick County, 81 K. 859, 106 P. 1082.

13. Property of Odd Fellows lodge not exempt; rent received not exempt. Odd Fellows v. Spaeth, 81 K. 894, 106 P. 1077.

14. Property of Missouri municipality located in Kansas not exempt. The State v. Holcomb, 85 K. 178, 181, 116 P. 251.

15. Constitutional exemptions cannot be curtailed by the legislature. Ottawa University v. Stratton, 85 K. 246, 247, 116 P. 892.

16. Legislature cannot limit amount of ground exempt; provision held unconstitutional. Ottawa University v. Stratton, 85 K. 246, 247, 116 P. 892.

17. Residence of Episcopal bishop not exempt from taxation. Griswold v. Quinn, 97 K. 611, 613, 156 P. 761.

18. Mausoleum exempt from taxation. Gray v. Craig, 103 K. 100, 101, 172 P. 1004.

19. County property within corporate city limits liable for paving assessments. City of St. John v. Stafford County, 111 K. 128, 130, 205 P. 1033.

20. Exemptions of educational and charitable institutions applies only to Kansas institutions. Trustees of Marsh Foundation v. Railway Co., 116 K. 175, 177, 225 P. 1029.

21. Basis for exemption is benefit to state from property exempted. State, ex rel., v. Joslin, 116 K. 615, 227 P. 543.

22. Use to which property put as basis for exemption. Nuns of St. Dominic v. Younkin, 118 K. 554, 557, 235 P. 869.

23. Maintenance for gain or profit is test for determining whether hospital charitable. Nuns of St. Dominic v. Younkin, 118 K. 554, 235 P. 869.

24. Property occupied as parsonage on March 10, exempt for that year. Trinity Evangelical Lutheran Church v. Wyandotte County Comm'rs, 118 K. 742, 745, 236 P. 809.

25. Property purchased by city on October 13, exempt for that year. City of Wichita v. Anderson, 119 K. 241, 237 P. 1024.

26. Contract for sale of exempt property does not affect exempt character. Kansas Power Co. v. Smith County Comm'rs, 122 K. 252, 255, 251 P. 1114.

27. Public property not exempt from special assessments. Palmer v. Munro, 123 K. 387, 389, 255 P. 67.

28. County road within drainage district not subject to drainage assessments. Jefferson County Comm'rs v. Stonehouse Drainage District, 127 K. 833, 837, 275 P. 191.

29. Tax statutes strictly construed; Masonic temple not exempt. Manhattan Masonic Temple Ass'n v. Rhodes, 132 K. 646, 647, 296 P. 734.

30. College fraternity houses held not exempt. Alpha Tau Omega v. Douglas County Comm'rs, 136 K. 675, 678, 18 P.2d 573.

31. Cited in holding cemetery tax statute unconstitutional. Mount Hope Cemetery Co. v. Pleasant, 139 K. 417, 421, 32 P.2d 500.

32. Section cited in construing term family library as used in L. 1937, ch. 269, § 1. Lupton v. Merchants Nat'l Bank, 140 K. 615, 617, 38 P.2d 125.

33. Cited in holding benevolent society was dual in character, charitable and for profit. McMillen v. Summunduwot Lodge, 143 K. 502, 506, 54 P.2d 985.

34. Municipally owned power plant partially outside city is exempt. State, ex rel., v. Smith, 144 K. 570, 571, 61 P.2d 897.

35. Business college held operated for profit and not exempt. Lawrence Business College v. Gardner, 145 K. 145, 64 P.2d 63.

36. Municipally owned power plant partially outside city is exempt; use. City of Harper v. Fink, 148 K. 278, 281, 282, 80 P.2d 1080.

37. Sales and use taxes apply to purchases of equipment for municipal utility. City of Chanute v. Commission of Revenue and Taxation, 156 K. 538, 541, 134 P.2d 672.

38. Masonic order property not exempt from taxation as charitable institution. Clements v. Ljungdahl, 161 K. 274, 277, 167 P.2d 603.

39. Right to tax lands owned by federal reconstruction finance corporation discussed. Boeing Airplane Co. v. Board of County Comm'rs, 164 K. 149, 155, 156, 188 P.2d 429.

40. Hospital association property exempt from taxation under Kansas constitution (Art. 11, § 1). A.T. & S.F. Hospital Ass'n v. State Commission of Revenue & Taxation, 173 K. 312, 317, 246 P.2d 299.

41. Mentioned; tax situs of tangible personal property is place where property located. Ray v. Board of County Comm'rs, 173 K. 859, 863, 252 P.2d 899.

42. Building not exclusively used for religious purposes not exempt from taxation. Defenders of the Christian Faith, Inc., v. Horn, 174 K. 40, 42, 44, 51, 52, 254 P.2d 830.

43. Mentioned in holding charitable institutions are not exempt from tort liability. Noel v. Menninger Foundation, 175 K. 751, 763, 267 P.2d 751.

44. Mentioned; duty of stockholder to list capital stock, when. Runbeck v. Peterson, 177 K. 314, 318, 279 P.2d 233.

45. Mandamus to compel assessment; city owned property used exclusively to convey water to city held exempt. State, ex rel., v. Hedrick, 178 K. 135, 136, 138, 140, 141, 283 P.2d 437.

46. Woman's club realty not exempt, when; procedure for relief discussed. State, ex rel., v. Lawrence Woman's Club, 178 K. 308, 309, 312, 285 P.2d 770.

47. Mortgage on church property not exempt from registration fee. Assembly of God v. Sangster, 178 K. 678, 680, 290 P.2d 1057.

48. Property of religious organization not exempt, when. Sunday School Board of the Southern Baptist Convention v. McCue, 179 K. 1, 4, 6, 293 P.2d 234.

49. Evidence insufficient to show property used directly, immediately, solely and exclusively for education purposes; property taxable; cases reviewed. Kansas State Teachers Ass'n v. Cushman, 186 K. 489, 491, 495, 496, 499, 501, 502, 351 P.2d 19.

50. Mentioned; cemetery corporation held liable for special assessment for street paving. Mount Hope Cemetery Co. v. City of Topeka, 190 K. 702, 706, 378 P.2d 30.

51. Realty acquired by wholly owned subsidiary of Reconstruction Finance Corporation held taxable, when; waiver. Board of County Comm'rs v. United States, 105 F.Supp. 995, 997, 998, 999, 1000.

52. Exemption from taxation is not exemption from special assessments. State Highway Commission v. City of Topeka, 193 K. 335, 336, 337, 393 P.2d 1008.

53. Military housing projects owned by corporations in turn beneficially owned by U.S. Government not taxable. United States v. Board of County Commissioners, 194 K. 614, 617, 618, 400 P.2d 685.

54. Defines charitable, benevolent, and exclusive use. Topeka Presbyterian Manor v. Board of County Commissioners, 195 K. 90, 93, 402 P.2d 802.

55. Exemption provisions strictly construed; burden of establishing exemption on claimant; exemption depends on exclusive use, not ownership. Topeka Presbyterian Manor v. Board of County Commissioners, 195 K. 90, 93, 402 P.2d 802.

56. Exemption of city owned property determined by use; land leased for oil and gas lost exemption. City of Arkansas City v. Board of County Commissioners, 197 K. 728, 729, 730, 420 P.2d 1016.

57. Property acquired by condemnation by two second-class cities to operate a public airport and not declared unnecessary for such original purpose is not subject, in this case, to ad valorem taxation by the county. City of Winfield v. Board of County Commissioners, 205 K. 333, 334, 335, 336, 469 P.2d 424.

58. Property exempt from taxation, used exclusively for church purposes. Trustees of The United Methodist Church v. Cogswell, 205 K. 847, 848, 849, 850, 851, 853, 855, 858, 859, 861, 473 P.2d 1.

59. Compliance with no more than one ground is necessary to establish an exemption hereunder. Trustees of The United Methodist Church v. Cogswell, 205 K. 847, 848, 850, 854, 858, 473 P.2d 1.

60. Specific proviso of 13-1406 concerning exemption of municipal airport governs over general provisions hereof; but exemption of park property, not within scope of proviso, depends upon use, not ownership of property. Board of Park Commissioners v. Board of County Commissioners, 206 K. 438, 442, 443, 444, 480 P.2d 81.

61. Considered and applied to a home for the elderly. Evangelical Village & Bible Conference, Inc. v. Board of County Comm'rs., 207 K. 383, 388, 485 P.2d 343.

62. College fraternity houses held not exempt. Sigma Alpha Epsilon Fraternal Ass'n. v. Board of County Comm'rs., 207 K. 514, 515, 522, 485 P.2d 1297.

63. Cited; taxes on real property; exemptions. City of Newton v. Board of County Commissioners, 209 K. 1, 3, 495 P.2d 963.

64. Nursing home property not entitled to exemption; not exclusively used for charitable purposes. Lutheran Home, Inc. v. Board of County Commissioners, 211 K. 270, 275, 278, 505 P.2d 1118.

65. The term "used exclusively" construed in holding certain property not exempt hereunder. Seventh Day Adventist v. Board of County Commissioners, 211 K. 683, 685, 689, 690, 508 P.2d 911.

66. Subsection 2 of L. 1969, ch. 429, exempting lands located within cemeteries held unconstitutional; former law effective. Topeka Cemetery Ass'n v. Schnellbacher, 218 K. 39, 40, 41, 44, 45, 542 P.2d 278.

67. Section applied; partial exemption from ad valorem taxes for building used partially for charitable purposes not allowed. Defenders of the Christian Faith v. Board of County Commissioners, 219 K. 181, 183, 547 P.2d 706.

68. Flowers not exempt; tangible personal property. Masson, Inc. v. County Assessor of Wyandotte County, 222 K. 581, 583, 567 P.2d 839.

69. Church administrative offices and auditorium held exempt; campground and caretaker's residence held taxable. Kansas City Dist. Advisory Bd. v. Board of Johnson County Comm'rs, 5 K.A.2d 538, 540, 620 P.2d 344.

70. National headquarters of NCAA held to be used exclusively for educational purposes. National Collegiate Realty Corp. v. Board of Johnson County Comm'rs, 236 K. 394, 404, 690 P.2d 1366 (1984).

71. Cited; computer software operational programs held taxable as tangible personal property; application programs held intangible property not subject thereto. In re Tax Protest of Strayer, 239 K. 136, 141, 143, 716 P.2d 588 (1986).

72. Property used to promote interests of trade union's membership does not serve exclusively benevolent purpose. In re Application of Int'l Bd. of Boilermakers, 242 K. 302, 304, 306, 747 P.2d 781 (1987).

73. NCAA as educational institution exempt from payment of sales taxes on purchases (79-3606(c)) examined. NCAA v. Kansas Dept. of Revenue, 245 K. 553, 555, 781 P.2d 726 (1989).

74. Property rented for profit as nonexempt regardless if used for purpose stated in Kan. Const., art. 11, §13 determined. Board of Wyandotte County Comm'rs v. Kansas Ave. Properties, 246 K. 161, 170, 786 P.2d 1141 (1990).

75. Nonexempt tax status of city's royalty interest in oil and gas lease on city-owned property examined. City of Liberal v. Seward County, 247 K. 609, 611, 802 P.2d 568 (1990).

76. Tax-exempt status not forfeited by nonexempt insubstantial use of property (caretaker's house). Midwest Presbytery v. Jefferson County Appraiser, 17 K.A.2d 676, 843 P.2d 277 (1992).

77. Board of tax appeals' findings regarding charitable purposes of claimant examined. Woman's Club of Topeka v. Shawnee County, 253 K. 175, 853 P.2d 1157 (1993).

78. "Demonstrated community need" may be established by a preponderance of competent evidence; increased scrutiny not required. 9200 Santa Fe Corp. v. Board of Johnson County Comm'rs, 19 K.A.2d 91, 94, 864 P.2d 742 (1993).

79. Whether taxpayer parochial school's soccer field qualifies for educational-use exemption from taxation examined. Strecker v. Hixon, 20 K.A.2d 489, 490, 892 P.2d 906 (1994).

80. The entire corporate organization of a continuing care retirement community, not its separate housing units, must be considered in determining eligibility for tax exemption. In re Cole, 268 K. 828, 999 P.2d 962 (2000).

81. Inventory held for purpose of rental and sale not exempt from personal property tax as merchant's inventory. Kansas Enterprises, Inc. v. Frantz 269 K. 436, 6 P.3d 857 (2000).

82. Clinic's personal property is not exempt from taxation under 79-201b First (hospital) but is exempt under 79-201 Ninth (humanitarian service). In re Tax Exemption Application of Via Christi Regional Med. Ctr., 27 K.A.2d 446, 6 P.3d 896 (2000).

83. Drug tax on marijuana is not an unconstitutional ad valorem tax as it is based on weight, not value; mere possession is sufficient for conviction. State v. Engles, 270 K. 530, 17 P.3d 355 (2001).

84. School dormitory held to be used exclusively for educational purposes and entitled to exemption from taxation. In re Tax Exemption Application of Fire Baptized Holiness Church, 28 K.A.2d 598, 28 P.3d 598 (2001).

85. Tax exemption denied, 79-201 Fourth specifically applies, 79-201 Ninth not applicable to housing facilities. In re Tax Exempt Application of Johnson County Housing Coalition, Inc., 29 K.A.2d 322, 26 P.3d 1279 (2001).

86. Exemption granted; rehabilitation center's operation of fee-based health club is insubstantial and incidental to center's purpose. In re Tax Exempt Application of Mercy Health System of Kansas, Inc., 29 K.A.2d 375, 26 P.3d 78 (2001).

87. K.S.U. foundation purchased building which it leased to K.S.U., using payments from K.S.U. to pay for building; held: Foundation's use of building is as an investment and is subject to ad valorem taxation. In re Tax Exemption Application of K.S.U. Foundation, 34 K.A.2d 40, 114 P.3d 176 (2005).

88. Section discussed and applied; use that is minimal and insubstantial nonexempt use is forgiven. In re Tax Exempt. Application of K.S.U. SE Ag. Research Center, 37 K.A.2d 718, 719, 720, 721, 722, 723, 724, 755, 157 P.3d 1 (2007).

89. Cited; statutes relating to property tax exemptions discussed and applied in low income housing exemption denial by BOTA. In re Tax Exemption Application of Inter-Faith Villa, 39 K.A.2d 810, 811, 814, 819 to 821, 824 to 827, 185 P.3d 295 (2008).

90. Picketing activities use of truck held not within exemption for exclusively religious purposes. In re Tax Exemption Application of Westboro Baptist Church, 40 K.A.2d 27, 29, 30, 33, 34, 37, 38, 47, 48, 55, 189 P.3d 535 (2008).

91. Sections 79-201b Third, 79-201 Second and 79-201 Ninth are discussed and applied in denying tax exemption. In re Tax Exemption Application of Gracious Promise Foundation, 42 K.A.2d 180, 205 P.3d 791 (2009).

92. No conflict between 79-201b Fourth and 79-201 Second or Ninth; residential property that does not qualify for exemption under 79-701b Fourth may qualify under either 79-201 Second or Ninth. In re Tax Exemption Application of Mental Health Ass'n of the Heartland, 289 K. 1209, 221 P.3d 580 (2009).

93. The term "humanitarian services" has never been interpreted to be exclusive of charitable and educational purposes. In re Tax Exemption Application of Boy Scouts of America, 47 K.A.2d 67, 270 P.3d 1218 (2012).

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