79-256 Independent power producer property and pollution control devices; definitions.
79-256. Independent power producer property and pollution control devices; definitions. As used in K.S.A. 79-256 and 79-257, and amendments thereto: (a) “Independent power producer property” means all or any portion of property used solely in the generation, marketing and sale of electricity generated by an electric generation facility described in subsection (e) of K.S.A. 66-104, […]
79-257 Same; exemption from taxation.
79-257. Same; exemption from taxation. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (a) All electric generation facilities described in subsection (e) of K.S.A. 66-104, and amendments thereto. (b) The provisions of subsection (a) shall […]
79-258 Property exempt from taxation; certain electric public utility property and pollution control devices.
79-258. Property exempt from taxation; certain electric public utility property and pollution control devices. The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: (a) All electric generation facilities and additions to electric generation facilities described in subsection (b)(2)(C) of […]
79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.
79-259. Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (a) All electric transmission lines and appurtenances described in subsection (b)(2)(D) of K.S.A. 66-128, and amendments […]
79-260 Property exempt from taxation; new automobile manufacturing property.
79-260. Property exempt from taxation; new automobile manufacturing property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of Kansas: Any new automobile manufacturing property. (b) The provisions of subsection (a) shall apply from and after the later of the purchase or commencement […]
79-261 Procedure governing classification of property for purposes of exemption under 79-223.
79-261. Procedure governing classification of property for purposes of exemption under 79-223. (a) (1) The provisions of this section are intended to codify the original legislative intent of the 2006 law exempting from ad valorem taxation commercial and industrial machinery and equipment purchased, leased or transported into the state after June 30, 2006, pursuant to […]
79-232 Property exempt from taxation; biofuel storage and blending equipment.
79-232. Property exempt from taxation; biofuel storage and blending equipment. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any storage and blending equipment. (b) The provisions of subsection (a) shall apply from and after installation of such […]
79-262 Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification.
79-262. Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification. (a) After July 1, 2014, the owner of any project being constructed with the proceeds of industrial revenue bonds which has been exempted from ad valorem taxation pursuant to K.S.A. 79-201a Second, and amendments thereto, or the owner […]
79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
79-233. Property exempt from taxation; carbon dioxide capture, sequestration or utilization property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any carbon dioxide capture, sequestration or utilization property; and any electric generation unit which captures and sequesters […]
79-263 Property exempt from taxation; certain airports.
79-263. Property exempt from taxation; certain airports. For all taxable years commencing after December 31, 2015, all property owned and primarily operated as an airport by a healthcare foundation that has been exempted from federal income taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986, as amended, shall be exempt from […]