reglab/housing_qa huggingface dataset:
KS Stat § 79-230 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-230 Property exempt from taxation; nuclear generation facility property.

79-230. Property exempt from taxation; nuclear generation facility 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 new nuclear generation facility property.(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2006.(d) The owner or owners of any new nuclear generation facility property shall pay to the appropriate taxing subdivisions of the state a payment in lieu of taxes in an amount equal to the amount which would have been levied upon the real property portion of such property if such real property were subject to ad valorem taxes as long as any exemption granted pursuant to this section is still in effect, and such taxing subdivision is authorized to receive and expend revenue resulting therefrom in the manner as otherwise provided by law.(e) As used in this section:(1) "Existing nuclear generation facility" means a nuclear generation facility which is in existence on January 1, 2007.(2) "New nuclear generation facility property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a nuclear generation facility, of which construction begins after December 31, 2006, and which is within three miles of the reactor of an existing nuclear generation facility.(3) "Nuclear generation facility" means any physical plant utilizing nuclear energy as the primary fuel for the production or generation of electricity or electric power.History: L. 2007, ch. 113, § 1; July 1.
KS Stat § 79-231 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-231 Property exempt from taxation; waste heat utilization system property at electric generation facility.

79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility. (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 waste heat utilization system property.(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2006.(d) As used in this section:(1) "Waste heat utilization system" has the meaning provided in K.S.A. 74-8949d, and amendments thereto.(2) "Waste heat utilization system property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a waste heat utilization system.History: L. 2007, ch. 113, § 17; July 1.
KS Stat § 79-232 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|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 equipment and for the 10 taxable years immediately following the taxable year in which installation of such equipment is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2006.(d) As used in this section, "storage and blending equipment" has the meaning provided in K.S.A. 79-32,251, and amendments thereto.History: L. 2007, ch. 113, § 37; July 1.
KS Stat § 79-233 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|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 all carbon dioxide and other emissions.(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the five taxable years immediately following the taxable year in which construction or installation of such property is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2007.(d) As used in this section, "carbon dioxide capture, sequestration or utilization property" means: (1) Any machinery and equipment used to capture carbon dioxide from industrial and other anthropogenic sources or to convert such carbon dioxide into one or more products; (2) any carbon dioxide injection well, as defined in K.S.A. 2021 Supp. 55-1637, and amendments thereto; and (3) any machinery and equipment used to recover carbon dioxide from sequestration.History: L. 2007, ch. 73, § 6; July 1.
KS Stat § 79-234 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-234 Same; certain tangible personal property.

79-234. Same; certain tangible personal property. (a) The following described property, to the extent specified by this section, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:First. Any property classified for property tax purposes pursuant to section 1 of article 11 of the constitution of the state of Kansas in subclass (6) of class 2 which, except for the operation of the provisions of this section, would be required to be listed for the purpose of taxation pursuant to K.S.A. 79-306, and amendments thereto, whose purchase price is $750 or less.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2008.History: L. 2008, ch. 182, § 6; June 5.
KS Stat § 79-235 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-235 Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes.

79-235. Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes. (a) The following described property, to the extent specified by this section, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:First. Any building constructed on property of the university of Kansas or a related endowment association, or both, owned or operated, or both, by a Kansas not-for-profit entity, for the purpose of a strategic technology acquisition and commercialization incubator, and any personal property located therein.(b) The provisions of this section shall apply to all tax years commencing after December 31, 2008.History: L. 2008, ch. 182, § 7; June 5.
KS Stat § 79-250 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-250 Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation.

79-250. Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation. No city or county may grant any exemption from ad valorem taxation under section 13 of article 11 of the Constitution of the state of Kansas for all or any portion of the appraised valuation of all or any part of the buildings, improvements, tangible personal property and land of any poultry confinement facility, rabbit confinement facility or swine production facility which is on agricultural land and which is owned or operated by a corporation or limited liability company. As used in this section, "corporation," "limited liability company," "agricultural land," "poultry confinement facility," "rabbit confinement facility" and "swine production facility" have the meanings respectively ascribed thereto by K.S.A. 17-5903, and amendments thereto.History: L. 1987, ch. 368, § 3; L. 1988, ch. 99, § 57; L. 1994, ch. 130, § 5; April 14.
KS Stat § 79-251 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-251 Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution.

79-251. Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution. Prior to the granting of an exemption for any property from ad valorem taxation pursuant to the provisions of section 13 of article 11 of the constitution of the state of Kansas, the board of county commissioners of any county or the governing body of any city, as the case requires, shall be required to do the following:(a) Develop and adopt official policies and procedures for the granting of such exemptions including:(1) The required preparation of an analysis of the costs and benefits of each exemption, including the effect of the exemption on state revenues, prior to the granting of such exemption;(2) a procedure for monitoring the compliance of a business receiving an exemption with any terms or conditions established by the governing body for the granting of the exemption;(b) conduct a public hearing on the granting of such exemption. Notice of the public hearing shall be published at least once seven days prior to the hearing in the official city or county newspaper, as the case requires, and shall indicate the purpose, time and place thereof. In addition to such publication notice, the city or county clerk, as the case requires, shall notify in writing the governing body of the city or county and unified school district within which the property proposed for exemption is located; and(c) adopt a resolution containing the following findings of fact:(1) 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; and(2) if the business using the property is relocating from one city or county to another within this state, that the business has received approval of the secretary of commerce prior to qualifying for the exemption upon a finding by the secretary that such relocation is necessary to prevent the business from relocating outside this state.(d) Any listing of property submitted by the business as part of the exemption process shall not constitute a classification of the property. Classification of any property acquired during the tax exemption shall be determined at the end of the exemption period in accordance with K.S.A. 79-262, and amendments thereto.History: L. 1990, ch. 345, § 1; L. 1994, ch. 187, § 3; L. 1998, ch. 146, § 6; L. 2003, ch. 154, § 92; L. 2014, ch. 140, § 10; July 1.
KS Stat § 79-252a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-252a Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation.

79-252a. Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation. No ad valorem tax exemption for real or personal property, located within a redevelopment district established pursuant to K.S.A. 74-8921, and amendments thereto, granted after the effective date of this act by the governing body of any city or the board of county commissioners of any county pursuant to the provisions of section 13 of article 11 of the Kansas constitution shall be deemed to exempt any such property from the ad valorem property tax levied by or on behalf of a school district.History: L. 1999, ch. 158, § 14; July 1.
KS Stat § 79-253 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-253 Applicability of amendments to 79-201, 79-251 and 12-1749d.

79-253. Applicability of amendments to 79-201, 79-251 and 12-1749d. Provisions added by amendments of this act to K.S.A. 79-201a and K.S.A. 79-251 and amendments thereto, and K.S.A. 1997 Supp. 12-1749d, and amendments thereto, shall not be applicable with respect to the exemption of property constructed or purchased by revenue bonds for which a city or county has issued a letter of intent, resolution of intent or inducement resolution prior to the effective date of this act or with respect to property exempted pursuant to section 13 of article 11 of the Kansas constitution by resolution or ordinance of a board of county commissioners of any county or a governing body of any city enacted prior to the effective date of this act.History: L. 1994, ch. 187, § 6; Jan. 1, 1995.
KS Stat § 79-254 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-254 Exempt property deemed used exclusively, when.

79-254. Exempt property deemed used exclusively, when. (a) Any real property, or portion thereof, which is otherwise exempt from property taxation pursuant to the provisions of K.S.A. 79-201, 79-201a, 79-201b, 79-201g and amendments thereto, and which is leased or otherwise used for the location of a wireless communications tower, antenna or relay site, shall be deemed to be used exclusively for the purposes of such sections.(b) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1995.History: L. 1997, ch. 126, § 38; July 1.
KS Stat § 79-255 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-255 Property tax refund for oil lease property; claim procedures.

79-255. Property tax refund for oil lease property; claim procedures. (a) For all taxable years commencing after December 31, 1999, and subject to the provisions of this section, there shall be allowed as a property tax refund to the operator of an oil lease an amount equal to 50% of the total amount of property tax levied and actually and timely paid by the operator for a property tax year which is attributable to the working interest of an oil lease the average daily production per well from which is 15 barrels or less when the price per barrel of oil is $16 or less, as prescribed in the oil and gas appraisal guide by the director of property valuation for the applicable tax year. No refund shall be allowed for property tax paid upon machinery and equipment for which a credit is claimed pursuant to K.S.A. 79-32,206, and amendments thereto.(b) No claim for a refund allowable pursuant to subsection (a) shall be paid unless filed with and in possession of the department of revenue on or before April 15 of the year next succeeding the year in which such taxes were paid, except that the director of taxation may extend the time for filing any claim or accept a claim filed after the deadline for filing when good cause exists therefor if the claim has been filed within three years of the deadline.(c) The allowable amount of such claim shall be paid to the operator from the income tax refund fund upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation or by any person designated by the claimant, but no warrant issued hereunder shall be drawn in an amount of less than $5. No interest shall be allowed on any payment made to an operator pursuant to this section.(d) Insofar as the same may be made applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to this section which may become in dispute.(e) The department of revenue shall devise and provide forms and instructions necessary to administer this section, and the secretary of revenue may adopt rules and regulations for such purpose.History: L. 2000, ch. 184, § 29; L. 2001, ch. 57, § 5; April 12.
KS Stat § 79-256 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|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, and amendments thereto. Independent power producer property shall not include property used in generating electricity by nuclear resources or technologies or by renewable energy resources or technologies, as defined in K.S.A. 79-201, and amendments thereto;(b) "peak load plant" means an independent power plant used during maximum load periods.History: L. 2001, ch. 206, § 2; July 1.
KS Stat § 79-257 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|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 apply:(1) Except as provided in paragraph (2), from and after commencement of construction of such property and for the 12 taxable years immediately following the taxable year in which construction of such property is completed; or(2) for peak load plants, from and after commencement of construction of such property and for the six taxable years immediately following the taxable year in which construction of such property is completed.(c) All pollution control devices purchased for or constructed or installed at electric generation facilities described in subsection (e) of K.S.A. 66-104, and amendments thereto.(d) The provisions of subsection (c) shall apply:(1) Except as provided in paragraph (2), from and after purchase or commencement of construction or installation of such property and for the 12 taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed; or(2) for a peak load plant, from and after purchase or commencement of construction or installation of such property and for the six taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed.(e) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.History: L. 2001, ch. 206, § 3; July 1.
KS Stat § 79-258 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|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 K.S.A. 66-128, and amendments thereto.(b) The provisions of subsection (a) shall apply: (1) Except as provided in paragraph (2), from and after commencement of construction of such property and for the 10 taxable years immediately following the taxable year in which construction of such property is completed; or (2) for a peak load plant, from and after commencement of construction of such peak load plant and for the four taxable years immediately following the taxable year in which construction of such property is completed.(c) All pollution control devices purchased for or constructed or installed at electric generation facilities described in subsection (b)(2)(C) of K.S.A. 66-128, and amendments thereto.(d) The provisions of subsection (c) shall apply: (1) Except as provided in paragraph (2), from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed; or (2) for a peak load plant, from and after purchase or commencement of construction or installation of such property and for the four taxable years immediately following the taxable year in which such property is purchased or construction or installation of such property is completed.(e) As used in this section, "peak load plant" means an electric generation facility used during maximum load periods.(f) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.History: L. 2001, ch. 207, § 2; L. 2008, ch. 174, § 6; July 1.
KS Stat § 79-259 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|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 thereto, and the right-of-way on which such lines are located.(b) The provisions of this section shall apply to property the construction of which is completed after December 31, 2000, and for the 10 taxable years immediately following the taxable year in which construction of such property is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.History: L. 2001, ch. 207, § 4; L. 2008, ch. 174, § 7; July 1.