City of Salina/Dominion Resources Exemption 2024-4881-IRBXBEFORE THE BOARD OF TAX APPEALS
STATE OF KANSAS
IN THE MATTER OF THE APPLICATION
OF CITY OF SALINA/DOMINION
RESOURCES, L.L.C. FOR EXEMPTION OF
PROPERTY LOCATED IN SALINE Docket No. 2024-4881-IRBX
COUNTY, KANSAS
ORDER
Now the above -captioned matter comes on for consideration by the Board of
Tax Appeals of the State of Kansas.
The Board finds and concludes as follows: The Board has jurisdiction of the
subject matter and the parties, as an application for exemption has been filed
pursuant to K.S.A. 79-213. The subject property of this tax exemption application is
described as follows:
Real estate and improvements -
1835 Wall Street, Salina County, Kansas,
known as Parcel ID# 085-132-03-0-40-02-005.00-0.
The subject property is not within a redevelopment district as defined by
K.S.A. 12-1770 et seq. The subject property is leased to Dominion Resources, L.L.C.,
who uses the property as a manufacturing facility.
The applicant constructed or purchased the subject property with the
proceeds of revenue bonds issued in an aggregate principal amount of $3,729,417.31
on December 20, 2023, pursuant to K.S.A. 12-1740 through K.S.A. 12-1741b, K.S.A.
12-1742, K.S.A. 12-1743, K.S.A. 12-1744, K.S.A. 12-1744a, K.S.A. 12-1744b, K.S.A.
12-1744c, K.S.A. 12-1744d, and K.S.A. 12-744e through 12-1749d.
Pursuant to K.S.A. 12-1749d, the applicant conducted a public hearing on
September 26, 2022, after publishing notice of the hearing in The Salina Journal at
least once seven days prior thereto, and notifying the Clerk of Saline County,
Kansas and USD #306. The applicant completed a cost -benefit analysis that
demonstrated the effects on state revenues. The applicant passed Ordinance # 23-
11184, which stated that the property for which the exemption is to be granted will
be used exclusively for the purposes specified in section 13 of article 11 of the
constitution of the state of Kansas.
Docket No. 2024-4881-IRBX
Saline County, Kansas
Page 2
The subject property qualifies for exemption pursuant to K.S.A. 79-201a
Second. The exemption is limited to that portion of the property constructed or
purchased with the proceeds of the bonds issued on December 20, 2023, in an
aggregate principal amount of $3,729,417.31 ($3,729,417.31 for improvements.)
The applicant is required to file its annual claim for exemption with the
county appraiser prior to March 1, as provided in K.S.A. 79-210. The taxpayer must
report to the county appraiser any property acquired, regardless of whether the
property is acquired with revenue bond proceeds. See K.S.A. 79-301 et seq.
The period of exemption is ten (10) calendar years beginning January 1,
2024, through December 31, 2033, or for so long as the bonds remain outstanding
whichever period is shorter. The exemption shall terminate upon a failure to pay
all taxes levied on that portion of the subject property which is not exempt, and the
entire property shall then be subject to sale in the manner prescribed by K.S.A. 79-
2301 et seq.
Pursuant to 2017 Kansas Senate Bill 19, § 52, this grant of tax exemption
shall not be deemed to exempt any such property from the ad valorem property tax
levied by a school district pursuant to the provisions of K.S.A. 72-8801, and
amendments thereto. 2017 Kansas Senate Bill 19, § 52, however, shall not apply to
exemptions granted by this Board when the associated resolution of intent, letter of
intent or inducement resolution to issue revenue bonds and grant property tax
abatement was approved by any governing body of any city or the board of
commissioners of any county or the public hearing required by K.S.A. 79-251, and
amendments thereto, was conducted prior to May 1, 2017.
IT IS THEREFORE ORDERED that the application for exemption from ad
valorem taxation is granted from January 1, 2024, through December 31, 2033,
pursuant to Ordinance #23-11184, and the terms and conditions of any applicable
payment in lieu of tax agreement, so long as the applicant pays all taxes levied on
non -exempted property.
IT IS FURTHER ORDERED that any refund due and owing the applicant
shall be made pursuant to K.S.A. 79-213(k), which limits the refund to the year
immediately preceding the year in which the application is filed in accordance with
K.S.A. 79-213(a).
Any party who is aggrieved by this order may file a written petition for
reconsideration with this Board as provided in K.S.A. 77-529, and amendments
thereto. See K.S.A. 74-2426(b), and amendments thereto. The written petition for
reconsideration shall set forth specifically and in adequate detail the particular and
specific respects in which it is alleged that the Board's order is unlawful,
unreasonable, capricious, improper or unfair. Any petition for reconsideration shall
Docket No. 2024-4881-IRBX
Saline County, Kansas
Page 3
be mailed to the Secretary of the Board of Tax Appeals. The written petition must
be received by the Board within 15 days of the certification date of this order
(allowing an additional three days for mailing pursuant to statute).
Rather than filing a petition for reconsideration, any aggrieved person has
the right to appeal this order of the Board by filing a petition with the court of
appeals or the district court pursuant to K.S.A. 74-2426(c)(4)(A), and amendments
thereto. Any person choosing to petition for judicial review of this order must file
the petition with the appropriate court within 30 days from the date of certification
of this order. See K.S.A. 77-613(b) and (c) and K.S.A. 74-2426(c), and amendments
thereto. Pursuant to K.S.A. 77-529(d), and amendments thereto, any party
choosing to petition for judicial review of this order is hereby notified that the
Secretary of the Board of Tax Appeals is to receive service of a copy of the petition
for judicial review. Please note, however, that the Board would not be a party to
any judicial review because the Board does not have the capacity or power to sue or
be sued. See K.S.A. 74-2433(f), and amendments thereto.
The address for the Secretary of the Board of Tax Appeals is Board of Tax
Appeals, Eisenhower State Office Building, 700 SW Harrison St., Suite 1022,
Topeka, KS 66603. A party filing any petition shall also serve a complete copy of
the petition on all other parties.
IT IS SO ORDERED
THE KANSAS BOARD OF TAX APPEALS
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KPI.KTEN D. WHEELER, CHAIR
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OELENE R. ALLEN, SECRETARY
Docket No. 2024-4881-IRBX
Saline County, Kansas
Page 4
CERTIFICATE OF SERVICE
I, Joelene R. Allen, Secretary of the Board of Tax Appeals of the State of Kansas, do
hereby certify that a true and correct copy of this order in Docket No. 2024-4881-IRBX and
any attachments thereto, was placed in the United States Mail, on this day of
jAU.CLl S+- , 2029 , addressed to:
Nikki Goding, City Clerk
City of Salina
300 W Ash St
Salina, KS 67401
Larry Kejr, Treasurer
Dominion Resources LLC
1835 Wall St
Salina, KS 67401
Sarah O Steele, Attorney
Gilmore & Bell PC
100 N Main Ste 800
Wichita, KS 67202-1311
Sean Robertson, Saline County Appraiser
Saline County Courthouse
PO Box 5040
Salina, KS 67402-5040
Jim DuBois, Saline County Treasurer
Saline County Courthouse
PO Box 5040
Salina, KS 67402-5040
and a copy was placed in the capitol complex building mail addressed to:
Kansas Department of Commerce
Attn: Rachael Willis
1000 SW Jackson, Suite 100
Topeka, KS 66612-1354
Division of Property Valuation
Kansas Department of Revenue
Attn: Veronica Dean
300 SW 29th St
PO Box 3506
Topeka, KS 66601-3506
IN TESTIMONY WHEREOF, I have hereunto subscribed my name at Topeka,
Kansas.
Joelene R. Allen, Secretary