reglab/housing_qa huggingface dataset:
KS Stat § 79-205 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-205 Waterworks plants at Kansas City exempted from taxation.

79-205. Waterworks plants at Kansas City exempted from taxation. Laws 1921, chapter 304, included by reference. [Exempts from taxation of any kind the portion of the waterworks plant of the municipality of Kansas City, Missouri, located in this state; also grants the right of eminent domain to the state of Missouri and this state for the purpose of acquiring property rights for waterworks plants. This is a mutual arrangement between the two states and the two cities.]History: R.S. 1923, 79-205.
KS Stat § 79-207 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-207 Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction.

79-207. Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction. No person, firm, association, partnership or corporation engaged in the ownership, operation or management of a cemetery or mausoleum in this state which is exempt from payment of general property taxes shall, either directly or indirectly, own, manage, conduct or operate a funeral home or mortuary in such cemetery or mausoleum or adjacent thereto and in connection therewith, unless said cemetery or mausoleum and funeral home or mortuary is listed for assessment purposes. The attorney general, county attorney or any interested party may maintain injunction proceedings to prevent any violation of this act.History: L. 1945, ch. 157, § 1; June 28.
KS Stat § 79-210 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-210 Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations.

79-210. Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations. The owner or owners of all property which is exempt from the payment of property taxes under the laws of the state of Kansas for a specified period of years, other than property exempt under K.S.A. 79-201d and 79-201g, and amendments thereto, shall in each year after approval thereof by the state  board of tax appeals claim such exemption on or before March 1 of each year in which such exemption is claimed in the manner hereinafter provided. All claims for exemption from the payment of property taxes shall be made upon forms prescribed by the director of property valuation and shall identify the property sought to be exempt, state the basis for the exemption claimed and shall be filed in the office of the assessing officer of the county in which such property is located. The assessing officers of the several counties shall list and value for assessment, all property located within the county for which no claim for exemption has been filed in the manner hereinbefore provided. The secretary of revenue shall adopt rules and regulations necessary to administer the provisions of this section. The provisions of this section shall apply to property exempted pursuant to the provisions of section 13 of article 11 of the constitution of the state of Kansas. The claim for exemption annually filed by the owner of such property with the assessing officer shall include a written statement, signed by the clerk of the city or county granting the exemption, that the property continues to meet all the terms and conditions established as a condition of granting the exemption.History: L. 1969, ch. 429, § 2; L. 1970, ch. 380, § 1; L. 1972, ch. 342, § 85; L. 1978, ch. 391, § 2; L. 1980, ch. 307, § 2; L. 1984, ch. 349, § 2; L. 1990, ch. 344, § 1; L. 1994, ch. 187, § 2; L. 2006, ch. 205, § 9; L. 2008, ch. 109, § 73; L. 2014, ch. 141, § 81; July 1.
KS Stat § 79-213a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-213a Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second.

79-213a. Property exempt from taxation; alternative procedure for claiming exemption for property described by K.S.A. 79-201 Second. Any group, association, corporation or individual who has not been assessed or levied a tax on its personal or real property prior to July 1, 1985, and who has applied for exemption from ad valorem taxation on such property premised upon use for purposes described in K.S.A. 79-201 Second, and amendments thereto, between July 1, 1986, and January 1, 1990, shall not be liable for any taxes prior to January 1, 1987, if such group, association, corporation or individual had a reasonable basis to believe that it would not be assessed or taxed under the laws of the state of Kansas, and did not deceive or otherwise mislead, by affirmative misrepresentation, the county appraiser or other taxing authority in relationship to the use or ownership of such property. The burden of proof shall rest with the party claiming exemption. Relief may be granted under this section by a court in any pending tax appeal, by remand to the state board of tax appeals or upon the filing of an initial application pursuant to K.S.A. 79-213, and amendments thereto.History: L. 1988, ch. 371, § 1; L. 2008, ch. 109, § 75; L. 2014, ch. 141, § 83; July 1.
KS Stat § 79-213d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-213d Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination.

79-213d. Same; procedure; inclusion of assessed valuation of certain property in taxing districts during exemption determination. When any taxpayer has filed an application requesting an exemption from the payment of all or a portion of the ad valorem property taxes assessed, or to be assessed, against such taxpayer's property, the county appraiser shall notify the county clerk that the exemption application has been filed and the county clerk shall not be required to include the assessed valuation of such property in the applicable taxing districts until such time as the application is denied by the state  board of tax appeals or, if judicial review of  the board's order is sought, until such time as judicial review is finalized. The provisions of this section shall be effective on and after July 1, 2008.History: L. 2008, ch. 182, § 3; L. 2014, ch. 141, § 84; July 1.
KS Stat § 79-214 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-214 Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty.

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.
KS Stat § 79-215 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-215 Property exempt from taxation; personal property held for sale or display at certain functions.

79-215. Property exempt from taxation; personal property held for sale or display at certain functions. (a) The following personal property is exempt from all property or ad valorem taxes levied under the laws of this state: Personal property held for sale or display at, and in connection with, a fair, exposition, trade show, auction, bazaar, flea market or convention.(b) The provisions of K.S.A. 79-213, and amendments thereto, shall not be applicable to property exempted under this section.(c) Any dispute or grievance arising under this section shall be heard and determined by the board of county commissioners of the county wherein the property subject to the dispute or grievance is located.(d) The provisions of this section shall apply to all taxable years commencing after December 31, 1986.History: L. 1986, ch. 370, § 1; L. 1987, ch. 370, § 1; March 26.
KS Stat § 79-219 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-219 Property exempt from taxation; mechanic's hand tools.

79-219. Property exempt from taxation; mechanic's hand tools. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:All hand tools and hand tool boxes actually and regularly used exclusively by a mechanic in the construction or repair of machinery and equipment, including motor vehicles.The provisions of this section shall apply to all taxable years commencing after December 31, 1985.History: L. 1986, ch. 364, § 3; L. 1988, ch. 374, § 2; July 1.
KS Stat § 79-220 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-220 Property exempt from taxation; antique and amateur-built aircraft.

79-220. Property exempt from taxation; antique and amateur-built aircraft. The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:Any antique aircraft and amateur-built aircraft used exclusively for recreational or display purposes, or any combination thereof. The term "antique aircraft" means all aircraft 30 years or older as determined by the date of manufacture. The term "amateur-built aircraft" means an aircraft, manned or unmanned, the major portion of which has been fabricated and assembled by a person or persons who undertook the construction project solely for their own education or recreation.The provisions of this section shall apply to all taxable years commencing after December 31, 2013.History: L. 1987, ch. 363, § 1; L. 1987, ch. 367, § 1; L. 2014, ch. 132, § 5; July 1.
KS Stat § 79-221 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-221 Property exempt from taxation; leased real and personal property of certain economic development corporations.

79-221. Property exempt from taxation; leased real and personal property of certain economic development corporations. 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 buildings, together with the land upon which such buildings are located, and all tangible personal property rented or leased from a lessor having a 51% or more ownership interest in the lessee, from a lessor in which the lessee has a 51% or more ownership interest or from a lessor which is a community based not-for-profit economic development corporation organized under the laws of this state which is exempt from federal income taxation pursuant to paragraphs (4) and (6) of subsection (c) of section 501 of the federal internal revenue code of 1986 as in effect on January 1, 1990, if: (1) Such rented or leased property is integrally associated with other property which has been exempted pursuant to section 13 of article 11 of the Kansas constitution, and (2) such leased property is otherwise used exclusively for the same exempt purpose for which the exemption was granted pursuant to section 13 of article 11 of the Kansas constitution.(b) For the purposes of this section, a community based not-for-profit economic development corporation shall mean a corporation organized and existing solely for the purpose of engaging in economic development activities and improving the economic climate of the county wherein lies the principal office of the corporation.(c) The exemption granted pursuant to this section shall expire at the expiration of the same period of years for which the exemption was granted by the county or city for property owned by such lessee.(d) The provisions of this section shall apply to all taxable years commencing after December 31, 1993.History: L. 1990, ch. 345, § 5; L. 1994, ch. 268, § 5; May 5.
KS Stat § 79-222 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-222 Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity.

79-222. Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-profit entity. (a) The following described property, to the extent specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of Kansas:Any building constructed on property of a state educational institution under the supervision of the state board of regents, owned by a municipality and operated by a Kansas not-for-profit entity comprised of one or more state universities and municipalities for the purpose of strategic technology acquisition and commercialization, and any personal property located therein.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2004.History: L. 2005, ch. 161, § 3; July 1.
KS Stat § 79-225 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-225 Property exempt from taxation; certain integrated coal gasification power plant property.

79-225. Property exempt from taxation; certain integrated coal gasification power plant 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:(1) Any new integrated coal gasification power plant property or any expanded integrated coal gasification power plant property.(2) All property purchased for or constructed or installed at an integrated coal gasification power plant to comply with air emission standards imposed by state or federal law.(b) The provisions of subsection (a) shall apply 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 construction or installation of such property is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2005.(d) As used in this section:(1) "Expanded integrated coal gasification power plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing integrated coal gasification power plant, construction of which expansion begins after December 31, 2005.(2) "Expansion of an existing integrated coal gasification power plant" means expansion of the capacity of an existing integrated coal gasification power plant by at least 10% of such capacity.(3) "Integrated coal gasification power plant" has the meaning provided by K.S.A. 79-32,238, and amendments thereto.(4) "New integrated coal gasification power plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an integrated coal gasification power plant, construction of which begins after December 31, 2005.History: L. 2006, ch. 209, § 26; July 1.
KS Stat § 79-226 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-226 Property exempt from taxation; certain refinery property.

79-226. Property exempt from taxation; certain refinery 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 refinery property, any expanded refinery property or any restored refinery 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, 2005.(d) As used in this section:(1) "Expanded refinery property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing refinery, construction of which expansion begins after December 31, 2005.(2) "Expansion of an existing refinery" means expansion of the capacity of an existing refinery by at least 10% of such capacity.(3) "New refinery property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a refinery, construction of which begins after December 31, 2005.(4) "Refinery" has the meaning provided by K.S.A. 79-32,217, and amendments thereto.(5) "Restored refinery property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of restoration of production of a refinery which has been out of production for five or more years.History: L. 2006, ch. 209, § 31; July 1.
KS Stat § 79-227 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property.

79-227. Property exempt from taxation; certain crude oil or natural gas pipeline 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 qualifying pipeline 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, 2005.(d) As used in this section:(1) "New qualifying pipeline property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a new qualifying pipeline, construction of which begins after December 31, 2005.(2) "Qualifying pipeline" has the meaning provided by K.S.A. 79-32,223, and amendments thereto.History: L. 2006, ch. 209, § 34; July 1.
KS Stat § 79-228 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-228 Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property.

79-228. Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant 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 integrated coal or coke gasification nitrogen fertilizer plant property or any expanded integrated coal or coke gasification nitrogen fertilizer plant 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, 2005.(d) As used in this section:(1) "Expanded integrated coal or coke gasification nitrogen fertilizer plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant, construction of which expansion begins after December 31, 2005.(2) "Expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant" means expansion of the capacity of an existing integrated coal or coke gasification nitrogen fertilizer plant by at least 20% of such capacity.(3) "Integrated coal or coke gasification nitrogen fertilizer plant" has the meaning provided by K.S.A. 79-32,228, and amendments thereto.(4) "New integrated coal or coke gasification nitrogen fertilizer plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an integrated coal or coke gasification nitrogen fertilizer plant, construction of which begins after December 31, 2005.History: L. 2006, ch. 209, § 36; July 1.
KS Stat § 79-229 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 2 - Property Exempt From Taxation|79-229 Property exempt from taxation; certain biomass-to-energy plant property.

79-229. Property exempt from taxation; certain biomass-to-energy plant 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 biomass-to-energy plant property or any expanded biomass-to-energy plant 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, 2005.(d) As used in this section:(1) "Biomass-to-energy plant" has the meaning provided by K.S.A. 79-32,233, and amendments thereto.(2) "Expanded biomass-to-energy plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing biomass-to-energy plant, construction of which expansion begins after December 31, 2005.(3) "Expansion of an existing biomass-to-energy plant" means expansion of the capacity of an existing biomass-to-energy plant by at least 10% of such capacity.(4) "New biomass-to-energy plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a biomass-to-energy plant, construction of which begins after December 31, 2005.History: L. 2006, ch. 209, § 38; L. 2007, ch. 113, § 20; July 1.