Title
DENYING PROPERTY TAX RELIEF PER K.S.A. 79-1613.
Presented by Kelly Arnold, County Clerk.
RECOMMENDED ACTION: Issue order denying property tax relief and authorize the Chairman to sign.
...Body
Pursuant to Resolution 103-2014 and K.S.A. 79-1613 this matter comes before the Commission for the denial of 1 application for property tax relief. The procedure amended on July 2, 2014 was followed and the following property owner was found to not qualify for property tax relief.
Alternatives: None.
Financial Considerations: N/A
Legal Considerations: Pursuant to K.S.A. 79-1613, if a homestead is destroyed or substantially destroyed by a flood, fire, earthquake, tornado, storm or other event declared a disaster by the Governor, subject to any budgetary restraints of the County or any other tax subdivision, the Board of County Commissioners may grant a tax credit or abatement. "Destroyed or substantially destroyed" means that the cost to restore the structure to its before-damaged condition would be greater than or equal to 50% of the market value of the structure prior to the damage. In order to qualify for relief under K.S.A. 79-1613, the structure also must be a homestead. Approval or denial of the request for tax relief is by simple majority vote.
Policy Considerations: