Thanks for the explanation. I'm wondering what the argument would be to make property tax exemption constitutionally required. There is a growing movement against such tax breaks, which is supported by the economic situation of many local governments, so I would expect there will be an increasing number of political and court fights over the issue.
Marci A. Hamilton Paul R. Verkuil Chair in Public Law Benjamin N. Cardozo School of Law Yeshiva University 55 Fifth Avenue New York, NY 10003 215-353-8984 In a message dated 11/6/2011 8:01:31 A.M. Eastern Standard Time, estan...@telladf.org writes: Marci: The main argument the City made in this case was that the assessment was a “fee” and not a “tax.” Kansas has good precedent about the distinction between fees and taxes and my main argument was that this was a tax and not a fee – and that it was specifically a property tax. As a tax, the City should have respected the uniform state law in Kansas that provides a property tax exemption for non-profit organizations. Instead, the City tried to subvert the property tax exemption provided for in state law by terming this a “fee” for services. I did not argue that the exemption was constitutionally required because the case did not require that argument (although I am still looking for a case where I can make that argument – this is an issue I believe will come to a head at some point in the near future). This was a straightforward application of state law and I think the City saw that its position was weak under state law – that’s why they settled. Best, Erik
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