82a-409. Same; donation of land, easements or right-of-way; tax exemption. Any landowner who, otherwise in accordance with applicable provisions of K.S.A. 82a-406 and 82a-407 and acts amendatory thereof or supplemental thereto, in connection with the erection and maintenance of one or more reservoirs for the storage of water and flood detention storage, shall donate to the state or to any of its agencies or subdivisions, land or easements or rights-of-way for such purposes, shall be entitled to an exemption from taxes levied upon the contiguous acreage owned by such landowner to the extent provided in K.S.A. 79-201g. The provisions of K.S.A. 82a-408 shall not apply to reservoirs constructed by the state, its agencies or subdivisions as provided herein.
History: L. 1941, ch. 400, § 5; L. 1957, ch. 538, § 2; L. 1959, ch. 414, § 2; L. 1965, ch. 555, § 3; L. 1970, ch. 407, § 1; L. 1971, ch. 331, § 1; L. 1975, ch. 495, § 27; July 1.
Structure Kansas Statutes
Chapter 82a - Waters And Watercourses
Article 4 - Collection, Storage And Impounding Of Waters
82a-405 Construction and maintenance of dams and reservoirs; tax exemption.
82a-406 Same; approval of plans by chief engineer; construction in accordance with plans.
82a-407 Same; tax exemption, time and procedure.
82a-408 Same; access to reservoirs when drought emergency declared; rules and regulations.
82a-409 Same; donation of land, easements or right-of-way; tax exemption.