Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:12-1782
Chapter Title:CITIES AND MUNICIPALITIES
Article Title:BUILDINGS, STRUCTURES AND GROUNDS
Tax Type:Corporate Income Tax
Brief Description:Business improvement districts; definitions.
Keywords:


Body:

12-1782. Business improvement districts; definitions. As used in this act:
(a) "Services" means governmental functions, programs, activities, facilities improvements and other services which a city is authorized to perform or provide.
(b) "Business" means a fixed place of business where one or more persons are employed or engaged in the purchase, sale, provision or manufacturing of commodities, products or services. The ownership of real estate which is unoccupied and which is held for investment purposes, for sale or lease, shall be considered a business. All property owned or used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent and charitable purposes shall be excluded from the provisions of this act.
History: L. 1981, ch. 61, 2; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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