75-3686. Lease of state real estate not currently required for governmental purposes; property tax exemption; application of liquor and vending facilities laws. (a) The secretary of administration may lease real estate titled in the name of the state of Kansas or any state agency, other than real estate which is held by a state agency under the jurisdiction and control of the state board of regents or by the Kansas department of transportation, upon a finding that such real estate is not currently required for state purposes. No such lease shall be executed until the secretary of administration has consulted with and reviewed the lease with the joint committee on state building construction. Except as otherwise specifically provided by law, the state buildings operating fund shall be utilized for the operating expenses and revenues of any such leased property.
(b) Any real estate leased by the state pursuant to this section shall be exempt from ad valorem taxation as long as such property is owned by the state of Kansas and such property is:
(1) Used by the state of Kansas or any of its agencies;
(2) vacant;
(3) leased by an entity exempt from the payment of ad valorem taxation; or
(4) used for a purpose that is exempt from the payment of ad valorem taxation.
The provisions of K.S.A. 79-201 et seq., and amendments thereto, requiring the requesting and filing of property tax exemptions shall not apply to the exemption provided by this section.
(c) The only portion of state-owned property that shall not be exempt from ad valorem taxation is the actual space leased by a person or entity that is not exempt from the payment of ad valorem taxation and is not used for a tax exempt purpose. Any common area used by such a lessee that is also used by the state, an entity exempt from the payment of ad valorem taxation or used for the purpose that is exempt from the payment of ad valorem taxation, shall be exempt from ad valorem taxation.
(d) The provisions of K.S.A. 41-719, and amendments thereto, relating to alcoholic liquor and the provisions of K.S.A. 75-3337 et seq., and amendments thereto, relating to vending facilities on state property shall not be applicable to property leased pursuant to this section unless the lessee is a governmental entity.
History: L. 2002, ch. 200, ยง 4; June 6.
Structure Kansas Statutes
Chapter 75 - State Departments; Public Officers And Employees
Article 36 - State Office Buildings And Grounds
75-3619 State zoning area in Topeka.
75-3620 Same; changes in zoning; variance; consideration by capitol area plaza authority.
75-3650 Same; disposition of revenues from lease of property.
75-3654 State buildings operating fund, created.
75-3655 State buildings depreciation fund, created; transfers from state buildings operating fund.
75-3668 State general fund transfers to property contingency fund.
75-3669 Sale of Wichita state office building.
75-3675 Construction of state printing plant authorized.
75-3677 Same; terms and conditions of repayment of loan; time of payments; period of loan.
75-3678 Renovations to Santa Fe office building.
75-3680 Same; terms and conditions of repayment.
75-3682 Same; care and management; uses and space assignment.
75-3684 State facilities gift fund; administration.
75-3687 Eisenhower state office building; authorization of sale; proceeds.
75-3688 Landon state office building; authorization of sale; proceeds.
75-36,101 State capitol area; memorials; definitions.
75-36,103 Same; Kansas firefighters memorial advisory committee; duties.