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2009 Kansas Attorney General Reports and Opinions 1 (2009)

handle is hein.sag/sagks0008 and id is 1 raw text is: Page 1 of 7 Skip Navigation YS I Opinion Number List I Download WordPerfect version (44483 bytes) I Search By: Number I Date I Requestor TopI Synopsis I Attorney General I Author I Fulltext | January 13, 2009 ATTORNEY GENERAL OPINION NO. 2009-1 Clancy Holeman Riley County Counselor 115 North 4th Street, 3rd Floor West Manhattan, Kansas 66502 Re: Taxation--Property Exempt from Taxation--Property Exempt from Ad Valorem Taxation; Property Belonging Exclusively to the United States; Private Housing Project at Fort Riley Federal Jurisdiction--Federal Property; Fort Riley Military Reservation; Taxation of Housing Project on Military Reservation Synopsis: The act ceding jurisdiction to the United States for Fort Riley retained the authority to tax the property of citizens, not otherwise exempt from taxation. The term citizen is not defined and must be construed within the context of the ceding and taxation statutes. Exemptions to taxation are established by the legislature and narrowly applied. The burden of proving an exemption is upon the entity seeking the exemption. Absent a specific exemption, the property of a limited liability company operating within Fort Riley is subject to taxation based upon the ceding language. A county may offer an opinion concerning tax exemptions, but it is not binding. Cited herein: K.S.A. 19-101a; 27-104; 27-105; K.S.A 2007 Supp. 77-201, Second; K.S.A. 79-101; K.S.A. 2007 Supp. 79-201; 79-213 as amended by L. 2008, Ch. 109, § 74 and Ch. 182, § 17; 79-251; 79-2005, as amended by L. 2008, Ch. 109, § 103; L. 1875, Ch. 66, § 1; L. 1889, Ch. 150, § 1; General Statutes (1889) Ch. 23; Ch. 74, § 14; Ch. 104, § 1; Ch. 107, § 1; Kansas Constitution, Art. 11, §§ 1, 13;10 U.S.C. §§ 2871; 2878. * Dear Mr. Holeman: As county counselor for Riley County you inquire whether a limited liability company, Actus Lend Lease LLC (LLC), would be classified as a citizen not otherwise exempt under the Fort Riley cession act, and therefore subject to property taxation. Additionally, you ask whether the Board of County Commissioners has the authority to issue a tax comfort letter which would offer an opinion that the LLC's property within Fort Riley is not subject to property tax. Actus proposes to construct, own and operate new private housing for military personnel on the grounds of the Fort Riley military installation pursuant to a 50 year lease with the United States.M

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