Kansas § 79-214 - Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property
Full text of Kansas Kansas Statutes Annotated § 79-214 — Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property, with citation guidance and answers to common questions.
§ 79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property
79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property exempted from property taxation ceases to be used exclusively for an exempt purpose, the owner thereof shall file with the county appraiser of the county where such property is located a statement that the property has ceased to be used for an exempt purpose. Any person required to file a statement pursuant to this section who fails to timely file such statement shall be subject to the same penalties prescribed by K.S.A. 79-1422, and amendments thereto, for the late filing of statements listing property for taxation purposes.History: L. 1984, ch. 349, § 4; July 1.
Source: official Kansas text · Last verified 2026-08-27
Frequently Asked Questions About Kansas § 79-214
What does Kansas Statutes Annotated § 79-214 cover?
Section 79-214 ("Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property") is part of the Kansas Statutes Annotated, the codified statutory law of Kansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Kansas § 79-214?
A common citation format is "Kansas Statutes Annotated § 79-214" (Kansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Kansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Kansas official source linked on this page or consult a licensed Kansas attorney.
How does Kansas § 79-214 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Kansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Kansas.