[DOWNLOAD] "Topeka Cemetery Ass'n v. Schnellbacher" by Supreme Court of Kansas * eBook PDF Kindle ePub Free

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eBook details

• Title: Topeka Cemetery Ass'n v. Schnellbacher
• Author : Supreme Court of Kansas
• Release Date : January 08, 1975
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 64 KB

Description

The opinion of the court was delivered by This is an action by a taxpayer attacking a statutory tax exemption on the ground that it is discriminatory and hence in violation of the Kansas Constitution. The facts in the case have been stipulated and essentially are as follows: The Topeka Cemetery Association, plaintiff-appellee, is a Kansas cemetery corporation created pursuant to statute. The cemetery association owns property in Topeka which has been platted and dedicated exclusively as a cemetery. The Topeka Cemetery Association has been in existence for many years. The great majority of the lots have been sold to provide individual or family burial lots. A number of the lots have not been sold and are owned by the corporation and available for future sale. The unsold cemetery lots, driveways, lawns, and areas used for maintenance of the cemetery are dedicated to burial purposes and under the association's charter cannot be used for any other purpose. Prior to 1969 the legislature by statute exempted from taxation all lands used exclusively as graveyards. (K.S.A. 1968 Supp. 79-201 Second.) In 1969 the legislature by Chapter 429, Laws of 1969, amended 79-201 Second to provide as follows: 79-201. . . . That the property described in this section, to the extent herein limited, shall be exempt from taxation: . . . . . . . . . . . . . . Second. All lots or tracts of land located within cemeteries, which have been purchased by individual owners and are used or to be used exclusively as a grave site or sites by said individual owner or the family thereof. (K.S.A. 79-201 Second [Weeks 1969].) Section 3 of Chapter 429 repealed K.S.A. 1968 Supp. 79-201 along with other statutes. The effect of the statute was to classify cemetery lands into two groups for tax purposes. Lots or tracts of land owned by individual owners for present or future use as grave sites are declared exempt from ad valorem taxation. Lots or tracts of land owned by a cemetery corporation are not exempt from ad valorem taxation and are required to be assessed and taxed by state taxing officials.

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