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, ยง 2; May 20.
Structure Kansas Statutes
Article 2 - Property Exempt From Taxation
79-201a Property exempt from property and ad valorem taxes.
79-201c Same; wearing apparel; household goods and personal effects; graveyards.
79-201e Same; mined land; reclaimed surface mining operations.
79-201h Same; solar energy systems.
79-201i Purpose for farm machinery and equipment property tax exemption.
79-201k Property exempt from taxation; purpose; business aircraft.
79-201m Property exempt from taxation; merchants' and manufacturers' inventory.
79-201n Property exempt from taxation; grain.
79-201o Property exempt from taxation; construction hand tools.
79-201p Property exempt from taxation; motor vehicle inventories.
79-201r Property exempt from taxation; Strother Field airport.
79-201t Property exempt from taxation; oil leases.
79-201u Property exempt from taxation; motor vehicles donated for charitable auctions.
79-201w Property exempt from taxation; machinery, equipment, materials and supplies.
79-201x Property exempt from taxation; residential property exempt from statewide school levy.
79-205 Waterworks plants at Kansas City exempted from taxation.
79-219 Property exempt from taxation; mechanic's hand tools.
79-220 Property exempt from taxation; antique and amateur-built aircraft.
79-223 Same; certain commercial and industrial machinery and equipment.
79-225 Property exempt from taxation; certain integrated coal gasification power plant property.
79-226 Property exempt from taxation; certain refinery property.
79-227 Property exempt from taxation; certain crude oil or natural gas pipeline property.
79-229 Property exempt from taxation; certain biomass-to-energy plant property.
79-230 Property exempt from taxation; nuclear generation facility property.
79-232 Property exempt from taxation; biofuel storage and blending equipment.
79-233 Property exempt from taxation; carbon dioxide capture, sequestration or utilization property.
79-234 Same; certain tangible personal property.
79-253 Applicability of amendments to 79-201, 79-251 and 12-1749d.
79-254 Exempt property deemed used exclusively, when.
79-255 Property tax refund for oil lease property; claim procedures.
79-256 Independent power producer property and pollution control devices; definitions.
79-257 Same; exemption from taxation.
79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.
79-260 Property exempt from taxation; new automobile manufacturing property.
79-261 Procedure governing classification of property for purposes of exemption under 79-223.
79-263 Property exempt from taxation; certain airports.
79-264 Property exempt from taxation; certain property owned by a redevelopment authority.