reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 77 - Statutes; Administrative Rules And Regulations And Procedure › Article 7 - Private Property Protection › 77-711 Severability.

77-711.
Severability.
If any provision of this act or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are severable.
History:
L. 1995, ch. 170, § 11; July 1.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-101 Sureties; public officers and attorneys ineligible; exception.

78-101. Sureties; public officers and attorneys ineligible; exception.
(a) Except as provided by subsection (b), no state or county officers, or their deputies, shall be taken as surety on the bond of any administrator, executor or other officer from whom bond is or may be required by law. No practicing attorney shall be taken on any official bond, or bond in any legal proceedings as aforesaid, in the district in which the attorney resides.
(b) The secretary for children and families, in the secretary's official capacity, shall act as surety on the bond of any conservator providing advocacy services to a conservatee under contract with the agency designated as the Kansas guardianship program established under K.S.A. 74-9601 to 74-9606, inclusive, and amendments thereto.
History:
L. 1867, ch. 27, § 1; G.S. 1868, ch. 13, § 1; R.S. 1923, 78-101; L. 1986, ch. 213, § 1; L. 1995, ch. 189, § 7; L. 2014, ch. 115, § 431; July 1.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-102 Surety companies; misrepresentation in application no defense.

78-102.
Surety companies; misrepresentation in application no defense.
Whenever any recognizance, stipulation, bond or undertaking conditioned for faithful performance of any contract of duty, or for the doing or refraining from doing anything in such recognizance, stipulation, bond or undertaking specified, is by the law of the state of Kansas required or permitted to be given with one surety, or with a sufficient surety, the execution of the same or the guaranteeing of the performance of the conditions thereof shall be sufficient when executed or guaranteed solely by a corporation, incorporated under the laws of the United States, or of any state, having power to guarantee the fidelity of persons holding positions of public or private trust and to execute and guarantee bonds and undertakings in judicial proceedings; however, such corporation must be authorized to do business in the state of Kansas, and such recognizance, stipulation, bond or undertaking must be approved by the head of the department, court, judge, officer, board or body executive, legislative or judicial required to approve or accept the same. It shall be no defense in a suit to recover on such recognizance, stipulation, bond or undertaking, that any false statement or misrepresentation were made in the application therefor by the person or party named as principal therein or giving the same.
History:
L. 1917, ch. 127, § 1; R.S. 1923, 78-102; L. 2006, ch. 124, § 8; July 1.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-103 Venue of actions.

78-103.
Venue of actions.
Any surety company doing business under the provisions of this act may be sued in respect thereof in any court of the United States or in the state of Kansas which has now, or hereafter may have, jurisdiction of actions on suits upon such recognizance, stipulation, bond or undertaking in the district in which such recognizance, stipulation, bond or undertaking was made or guaranteed, or in the district in which the agent of such company is located. And for the purpose of this act, such recognizance, stipulation, bond or undertaking shall be treated as made or guaranteed in the district in which the office is located, to which it is returnable, or in which it is filed, or in the district in which the principal of such recognizance, stipulation, bond or undertaking resided when it was made or guaranteed.
History:
R.S. 1923, 78-103; December 27.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-105 Estoppel of company to deny corporate power.

78-105.
Estoppel of company to deny corporate power.
Any company which shall execute or guarantee any recognizance, stipulation, bond or undertaking under the provisions of this act shall be estopped in any such proceeding to enforce the liability which it shall have assumed to incur, to deny its corporate power to execute or guarantee any such instrument or assume such liability.
History:
L. 1895, ch. 73, § 7; April 12; R.S. 1923, 78-105.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-106 Forfeitures by companies for noncompliance with laws.

78-106.
Forfeitures by companies for noncompliance with laws.
Any company, doing business under the provisions of this act, which shall fail to comply with any of its provisions, shall forfeit to the state of Kansas for every such failure not less than five hundred dollars ($500) nor more than five thousand dollars ($5,000), to be recovered by suit in the name of the state of Kansas, in the same court in which suit may be brought against such company under the provisions of this act; and such failure shall not affect the validity of any contract entered into by such company.
History:
L. 1895, ch. 73, § 8; April 12; R.S. 1923, 78-106.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-107 Limitation of liability of surety.

78-107.
Limitation of liability of surety.
All persons who shall offer themselves as sureties on official bonds, whether the same be state, county, township or city bonds, may designate, opposite their signature to such bond, the amount for which they are willing to be bound; and in case of a forfeiture of the bond they shall not be liable for a greater amount than the sum so designated.
History:
L. 1891, ch. 150, § 1; March 12; R.S. 1923, 78-107.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-108 Allowance for cost of bond; limitation.

78-108.
Allowance for cost of bond; limitation.
Any receiver, assignee, conservator, committee, trustee, executor or administrator required by law or by the order of any court to give a bond as such, may include, as part of the lawful expense of executing his or her trust, such reasonable sum paid a company authorized under the laws of this state so to do for becoming surety on such bond as may be allowed by the court in which he or she is required to account not exceeding, however, one percentum per annum on the amount of such bond.
History:
L. 1901, ch. 268, § 1; R.S. 1923, 78-108; L. 1965, ch. 508, § 1; January 1, 1966.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-109 Bonds of fiduciaries or representatives; amount.

78-109.
Bonds of fiduciaries or representatives; amount.
In all cases where a bond is required to be given by any executor, administrator, conservator or other person acting in a fiduciary capacity, if such bond be executed or guaranteed by a corporation incorporated under the laws of the United States or of any state authorized to do business in the state of Kansas, and having power to guarantee the fidelity of persons holding positions of public or private trust and to execute and guarantee bonds and undertakings in judicial proceedings, the amount of such bond to be fixed by the officer required to approve said bond shall be not less than one hundred and twenty-five percentum of the amount involved in the trust, or the actual value of the property belonging to the estate or coming into the hands of and under the control and management of such executor, administrator, conservator or trustee.
History:
R.S. 1923, 78-109; L. 1965, ch. 508, § 2; January 1, 1966.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-111 Official corporate surety bonds; allowance for premiums.

78-111.
Official corporate surety bonds; allowance for premiums.
When any public official or deputy or employee of said public official is required by law to give bond, the premium of any duly licensed company on the bond of any such public officer, deputy or employee shall be allowed and paid by the county, township, municipality, school district or other political subdivision of which such person so giving such bond is officer, deputy or employee.
History:
L. 1929, ch. 280, § 1; L. 1941, ch. 368, § 1; L. 1943, ch. 287, § 1; L. 1969, ch. 427, § 1; July 1.
2023 Kansas Statutes › Chapter 78 - Suretyship › Article 1 - General Provisions › 78-112 Individual sureties; execution before officer.

78-112.
Individual sureties; execution before officer.
That, whenever any bond, stipulation or undertaking given to any county, township, school district, city or other municipal corporation for the security of any deposit of public money or performance of any public contract, shall be signed by two or more individual sureties, said bond shall be signed by such sureties before an officer authorized to take acknowledgments, who shall subscribe to the fact that said bond was signed by such sureties in his or her presence.
History:
L. 1933, ch. 163, § 1; June 5.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 1 - Property Subject To Taxation › 79-101 Property taxable.

79-101.
Property taxable.
All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.
History:
L. 1876, ch. 34, § 1; March 11; R.S. 1923, 79-101.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 1 - Property Subject To Taxation › 79-102 Words and phrases.

79-102.
Words and phrases.
That the terms "real property," "real estate," and "land," when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells, rights and privileges appertaining thereto.
The term "personal property" shall include every tangible thing which is the subject of ownership, not forming part or parcel of real property; also the capital stock, undivided profits and all other assets of every company, incorporated or unincorporated, and every share or interest in such stock, profit, or assets, by whatever name the same may be designated, provided the same is not included in other personal property subject to taxation or listed as the property of individuals; and also every share or interest in any vessel or boat used in navigating any of the waters within or bordering on this state, whether such vessel or boat shall be within the jurisdiction of the state or elsewhere; and also all "property" owned, leased, used, occupied or employed by any railway or telegraph company or corporation within this state, situate on the right-of-way of any railway.
That the term "property," when used alone in this act, shall mean and include every kind of property subject to ownership.
The term "money" or "moneys" shall mean and include gold and silver coin, United States treasury notes, and bank notes.
The words "personal property," when used in this act in their general sense, shall include all taxable property other than real property, as hereinbefore defined.
The words "town" or "village," when used in this act, shall include every place laid out in lots and blocks other than incorporated cities.
The word "cities" shall include only such places as are incorporated cities.
The words "he," "his," or "him," when so used as to refer to a female, shall be held to mean "she," "her," or "hers"; and when so used as to refer to more than one person, "they," "their," or "them," as the sense may require.
History:
L. 1907, ch. 408, § 1; July 1; R.S. 1923, 79-102.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201c Same; wearing apparel; household goods and personal effects; graveyards.

79-201c.
Same; wearing apparel; household goods and personal effects; graveyards.
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:
First. The wearing apparel of every person.
Second. All household goods and personal effects not used for the production of income. The terms household goods and personal effects when used in this act, except as otherwise specifically provided, shall include all items of furniture, cooking utensils, refrigerators, deep freezers, washing and drying machines, dishwashers, stoves, ranges, ironers, vacuum cleaners, sewing machines, radios, record players, television sets, shop and hobby equipment used in or about the home, fishing equipment (not including boats), bicycles, yard and garden equipment, firearms, golf clubs, photographic equipment, jewelry, luggage, musical instruments, air conditioners if not a part of the central heating and air conditioning system, sailboards and pick-up truck shells. For the purposes of this paragraph, household goods and personal effects shall not be deemed to be used for the production of income when used in the home for day care home purposes if such home has been registered or licensed pursuant to K.S.A. 65-501 et seq., and amendments thereto, or when used in the home for bed and breakfast home purposes as defined in K.S.A. 79-1439, and amendments thereto.
Third. All lands used exclusively as graveyards.
The provisions of this section shall apply to all taxable years commencing after December 31, 2003.
History:
L. 1975, ch. 495, § 4; L. 1977, ch. 325, § 1; L. 1988, ch. 374, § 4; L. 1999, ch. 123, § 1; L. 2004, ch. 173, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201e Same; mined land; reclaimed surface mining operations.

79-201e.
Same; mined land; reclaimed surface mining operations.
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 real property upon which surface mining operations were conducted prior to January 1, 1969, but which has been reclaimed and returned to productive use, to the extent of the increase in the valuation of such property resulting from reclamation and conservation practices performed upon such property by the owner thereof, for a period of five (5) years from and after the calendar year in which such property is reclaimed and returned to productive use shall be exempt from taxation. Before such exemption may be granted, the taxpayer shall file a claim for such exemption with the county clerk or county assessor, as the case may be, and no exemption shall be allowed if the reclamation work commenced is discontinued before completion of the work.
The provisions of this section shall apply to all taxable years commencing after December 31, 1974.
History:
L. 1975, ch. 495, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201h Same; solar energy systems.

79-201h.
Same; solar energy systems.
Any solar energy system shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas. For the purposes of this section, the term "solar energy system" shall have the meaning ascribed thereto by K.S.A. 79-32,169 as in effect on June 30, 1980. The provisions of this section shall be applicable to all taxable years commencing after December 31, 1979, through December 31, 1985.
History:
L. 1980, ch. 310, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201i Purpose for farm machinery and equipment property tax exemption.

79-201i.
Purpose for farm machinery and equipment property tax exemption.
It is the purpose of K.S.A. 79-201j of this act to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth and development of agricultural endeavors within the state. Agriculture, as conducted in farming and ranching operations throughout the state, is the primary basis of the Kansas economy. Communities, regions, and the state as a whole are materially dependent upon agricultural endeavors and derive substantial financial benefit from the success of Kansas agriculture. Farming and ranching operations require the investment of large sums of capital for the purpose of providing the land on which the operations are conducted, and the farm machinery and equipment necessary to satisfactorily carry out such endeavors. Because of agriculture's unique requirements of substantial capital investment, the property tax burden becomes a deterrent to such investment and, in some instances, an encouragement to farm and ranch abandonment. Kansas, and all its citizens, will benefit from any improvement in the economic environment of Kansas agriculture. The exemption from the ad valorem property tax of farm machinery and equipment actually and regularly used in farming and ranching operations will constitute an incentive to agriculture and will improve the general economy of the state. Considering this state's heavy reliance on agriculture, the enhancement of agricultural endeavors is deemed to be a public purpose which will promote the general welfare of the state and be for the benefit of the people of the state.
History:
L. 1982, ch. 390, § 2; May 20.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201k Property exempt from taxation; purpose; business aircraft.

79-201k. Property exempt from taxation; purpose; business aircraft.
(a) It is the purpose of this section to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth of commerce within the state; to encourage the location of new business and industry in this state and the expansion, relocation or retention of existing business and industry when so doing will help maintain or increase the level of commerce within the state; and to promote the economic stability of the state by maintaining and providing employment opportunities, thus promoting the general welfare of the citizens of this state, by exempting aircraft used in business and industry, from imposition of the property tax or other ad valorem tax imposed by this state or its taxing subdivisions. Kansas has long been a leader in the manufacture and use of aircraft and the use of aircraft in business and industry is vital to the continued economic growth of the state.
(b) 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:
First. For all taxable years commencing after December 31, 2002, all aircraft used predominantly to earn income for the owner in the conduct of the owner's business or industry. If the owner's business or industry is the leasing of aircraft, the lessee's use of the aircraft shall not be considered in determining this exemption. The term "predominantly" means: (1) At least 80% of the total use of the aircraft; or (2) utilization of the aircraft such that all of the aircraft costs are deductible for federal income tax purposes. The term "aircraft" shall not include lightweight roadable vehicles, as defined by K.S.A. 8-126, and amendments thereto.
History:
L. 1982, ch. 390, § 4; L. 1988, ch. 374, § 3; L. 2004, ch. 171, § 2; L. 2011, ch. 66, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201l Severability clause.

79-201l.
Severability clause.
If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.
History:
L. 1982, ch. 390, § 5; May 20.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201m Property exempt from taxation; merchants' and manufacturers' inventory.

79-201m.
Property exempt from taxation; merchants' and manufacturers' inventory.
To the extent herein specified, merchants' and manufacturers' inventory shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas.
(a) As used in this section:
(1) "Merchant" means and includes every person, company or corporation who shall own or hold, subject to their control, any tangible personal property within this state which shall have been purchased primarily for resale in the ordinary course of business without modification or change in form or substance, and without any intervening use, except that, an incidental use, including but not limited to the rental or lease of any such property, shall not be deemed to be an intervening use;
(2) "manufacturer" means and includes every person, company or corporation who is engaged in the business of transforming, refining or combining materials and labor to convert tangible personal property from one form to another including packaging; and
(3) "inventory" means and includes those items of tangible personal property that: (1) Are primarily held for sale in the ordinary course of business (finished goods); (2) are in process of production for such sale (work in process); or (3) are to be consumed either directly or indirectly in the production of finished goods (raw materials and supplies). A capital asset subject to depreciation or cost recovery accounting for federal income tax purposes that is retired from regular use by its owner and held for sale or as standby or surplus equipment by such owner shall not be classified as inventory.
(b) The provisions of this section shall not apply to any tangible personal property of a public utility as defined by K.S.A. 79-5a01, and amendments thereto.
The provisions of this section shall apply to all taxable years commencing after December 31, 1988.
History:
L. 1988, ch. 375, § 2; L. 1989, ch. 289, § 1; L. 1989, ch. 1, § 1 (Special Session); December 14.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201n Property exempt from taxation; grain.

79-201n.
Property exempt from taxation; grain.
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 grain. As used in this section: "Grain" includes soybeans, cowpeas, wheat, corn, oats, barley, kafir, rye, flax and all other grains, but shall not include any such grain after it has been milled or processed.
The provisions of this section shall be applicable to all taxable years commencing after December 31, 1988.
History:
L. 1988, ch. 391, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201o Property exempt from taxation; construction hand tools.

79-201o.
Property exempt from taxation; construction hand tools.
(a) It is the purpose of this section to promote, stimulate and develop the general welfare, economic development and prosperity of the state of Kansas by fostering the growth and development of the construction industry within the state. The exemption from the ad valorem property tax of hand tools used in the construction industry will constitute an incentive to economic development within the state and will improve the general economy of the state. Such an exemption will also further fairness in the state's current taxing structure.
(b) 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:
For all taxable years commencing after December 31, 1987, all hand tools and hand tool boxes actually and regularly used exclusively by a mechanic or tradesperson in the construction industry in the course of such business.
History:
L. 1988, ch. 374, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201p Property exempt from taxation; motor vehicle inventories.

79-201p.
Property exempt from taxation; motor vehicle inventories.
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:
All motor vehicles held as inventory for sale by any motor vehicle dealer. As used in this section, "motor vehicle" means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, and "motor vehicle dealer" means and includes a new vehicle dealer and a used vehicle dealer as the same are defined by K.S.A. 8-126, and amendments thereto.
The provisions of this section shall apply to all taxable years commencing after December 31, 1988.
History:
L. 1988, ch. 374, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201q Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.

79-201q.
Property exempt from taxation; municipal airports, airport authorities; valuation of land and improvements.
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:
(a) (1) All property owned and primarily operated as an airport by a political subdivision, including property leased by the political subdivision for purposes not essential to the operation of an airport, for all taxable years commencing before January 1, 1993.
(2) For all taxable years commencing after December 31, 1992, all property owned and primarily operated as an airport by a political subdivision, including property leased by the political subdivision for purposes essential to the operation of an airport. Payments in lieu of property taxes may be required for any or all of such years for such leased property, and such payments shall be apportioned and distributed in the same manner as general property taxes.
(b) If the term of any lease existing on April 15, 1991, of any such property for purposes not essential to the operation of an airport extends beyond tax year 1992, the expiration date of the exemption provided by subsection (a) shall be the tax year next following the tax year during which such lease expires. Payments in lieu of taxes may be required for taxable years commencing after December 31, 1992, for any such property for the duration of any such lease, and all such payments shall be apportioned and distributed in the same manner as general property taxes.
(c) Nothing in this section shall be deemed to apply to or limit the operation of K.S.A. 27-319, 27-330 or 79-201a Second, and amendments thereto.
(d) All property taxes, including any penalties and interest accrued thereon, imposed upon any property described in subsection (a) and (b) for all taxable years to which such subsections apply are hereby declared to be canceled but any such amounts paid in any such year shall not be refunded except that with respect to Liberal municipal airport such amounts shall be refunded.
(e) The county or district appraiser shall value the land and improvements, and the value of the land and improvements may be entered on the assessment rolls in separate entries and descriptions. The provisions of this subsection shall be applicable to all taxable years commencing after December 31, 1992.
History:
L. 1991, ch. 7, § 2; L. 1992, ch. 171, § 1; L. 2003, ch. 156, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201r Property exempt from taxation; Strother Field airport.

79-201r.
Property exempt from taxation; Strother Field airport.
For all taxable years commencing after December 31, 1991, the Strother field airport commission shall be exempt from the payment of ad valorem taxes levied by the state and any other political or taxing subdivision of the state on property owned by it prior to and on January 1, 1992. All property taxes, including any penalties and interest accrued thereon, imposed upon any property herein described for all taxable years commencing prior to January 1, 1992, are hereby declared to be cancelled but any such amounts paid in any such year shall not be refunded.
History:
L. 1992, ch. 171, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201s Property exempt from taxation; certain municipal airports; valuation of land and improvements.

79-201s.
Property exempt from taxation; certain municipal airports; valuation of land and improvements.
(a) For all taxable years commencing after December 31, 1991, all property owned and primarily operated as an airport by an airport authority established under K.S.A. 3-162 et seq., and amendments thereto, including property leased by the airport authority for aviation related purposes, shall be exempt from all property or ad valorem taxes levied under the laws of this state. If the term of any lease existing on April 15, 1991, of any property for purposes not aviation related extends beyond tax year 1991, such property shall be exempt from all property or ad valorem taxes levied under the laws of this state until the tax year next following the tax year during which such lease expires.
(b) All property or ad valorem taxes, including any penalties and interest accrued thereon, imposed upon any property described by subsection (a) for all taxable years commencing prior to January 1, 1992, are hereby declared to be canceled.
(c) The county or district appraiser shall value the land and improvements, and the value of the land and improvements may be entered on the assessment rolls in separate entries and descriptions. The provisions of this subsection shall be applicable to all taxable years commencing after December 31, 1991.
History:
L. 1992, ch. 171, § 4; L. 2003, ch. 156, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201t Property exempt from taxation; oil leases.

79-201t.
Property exempt from taxation; oil leases.
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:
(a) All oil leases, other than royalty interests therein, the average daily production from which is three barrels or less per producing well, or five barrels or less per producing well which has a completion depth of 2,000 feet or more.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1997.
History:
L. 1992, ch. 282, § 20; L. 1998, ch. 130, § 27; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201u Property exempt from taxation; motor vehicles donated for charitable auctions.

79-201u.
Property exempt from taxation; motor vehicles donated for charitable auctions.
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: (a) All motor vehicles donated to any charitable organization, which is exempt from federal income taxation pursuant to section 501(c)(3) and is an eligible recipient of a charitable contribution pursuant to section 170(c)(2) of the federal internal revenue code, for the purpose of selling such motor vehicles at a charitable auction, the proceeds of which are to be used for the benefit of such charitable organization.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1993.
History:
L. 1994, ch. 299, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201w Property exempt from taxation; machinery, equipment, materials and supplies.

79-201w.
Property exempt from taxation; machinery, equipment, materials and supplies.
The following described property, to the extent specified by this section, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
Any item of machinery, equipment, materials and supplies 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, and which is used or to be used in the conduct of the owner's business, or in the conduct of activities by an entity not subject to Kansas income taxation pursuant to K.S.A. 79-32,113, and amendments thereto, whose original retail cost when new is $400 or less for tax years 2005 and 2006, and $1,500 or less for tax year 2007, and all tax years thereafter.
History:
L. 1995, ch. 254, § 1; L. 1998, ch. 130, § 24; L. 2002, ch. 185, § 19; L. 2006, ch. 205, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201x Property exempt from taxation; residential property exempt from statewide school levy; adjustment of exemption amount.

79-201x. Property exempt from taxation; residential property exempt from statewide school levy; adjustment of exemption amount.
(a) For taxable year 2022, and all taxable years thereafter, the following described property, to the extent herein specified, shall be and is hereby exempt from the property tax levied pursuant to the provisions of K.S.A. 72-5142, and amendments thereto: Property used for residential purposes to the extent of $40,000 of its appraised valuation.
(b) For taxable year 2023, and all taxable years thereafter, the dollar amount of the extent of appraised valuation that is exempt pursuant to subsection (a) shall be adjusted to reflect the average percentage change in statewide residential valuation of all residential real property for the preceding 10 years. Such average percentage change shall not be less than zero. The director of property valuation shall calculate the average percentage change for purposes of this annual adjustment and calculate the dollar amount of the extent of appraised valuation that is exempt pursuant to this section each year.
History:
L. 1997, ch. 42, § 1; L. 1998, ch. 130, § 26; L. 1999, ch. 165, § 9; L. 2001, ch. 215, § 9; L. 2003, ch. 147, § 36; L. 2005, ch. 152, § 43; L. 2007, ch. 152, § 8; L. 2009, ch. 97, § 2; L. 2011, ch. 110, § 3; L. 2013, ch. 99, § 9; L. 2015, ch. 4, § 73; L. 2017, ch. 95, § 103; L. 2019, ch. 19, § 19; L. 2021, ch. 115, § 5; L. 2022, ch. 63, § 32; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 2 - Property Exempt From Taxation › 79-201z Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization.

79-201z.
Property exempt from taxation; housing for the elderly, persons with disabilities or persons with limited or low income owned solely and operated by community housing development organization.
The following described property, to the extent herein specified, shall be and is exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
(a) All real property and tangible personal property actually and primarily used for housing for the elderly, persons with disabilities or persons with limited or low income, which is owned solely and operated by an organization recognized as a community housing development organization by the Kansas housing resource corporation and organized not-for-profit under the laws of the state of Kansas or by a corporation organized not-for-profit under the laws of another state and duly admitted to engage in business in this state as a foreign, not-for-profit corporation. For purposes of this subsection, such property shall meet housing quality standards as defined by the United States department of housing and urban development and shall be low cost housing at or below fair market rent.
(b) The provisions of subsection (a) shall apply to all taxable years commencing after December 31, 2004.
History:
L. 2005, ch. 103, § 1; July 1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.