79-264. Property exempt from taxation; certain property owned by a redevelopment authority. (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: All buildings, together with the land upon which the buildings are located, and all tangible personal property associated therewith, owned by a redevelopment authority established as a body corporate and politic pursuant to K.S.A. 19-4901 et seq., and amendments thereto, that is located in a redevelopment district within a former federal enclave and is leased to a business and thereafter used exclusively for the purpose of: (1) Manufacturing articles of commerce; (2) conducting research and development; or (3) processing and storing goods or commodities that are sold or traded in interstate commerce.
(b) In accordance with K.S.A. 19-4904, and amendments thereto, a redevelopment authority may file a request for exemption under the provisions of this section pursuant to K.S.A. 79-213, and amendments thereto, only with approval of the board of county commissioners by resolution.
(c) An exemption from ad valorem taxes granted pursuant to subsection (a) shall be in effect for not more than 10 calendar years after the calendar year in which the business commences its operations or the calendar year in which the expansion of an existing business is completed, as the case may be.
(d) This section is adopted pursuant to section 13(d) of article 11 of the constitution of the state of Kansas, and shall be part of and supplemental to article 2 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto.
History: L. 2017, ch. 99, ยง 1; July 1.
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.