Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Previous
Statute Number:79-254
Chapter Title:TAXATION
Article Title:PROPERTY EXEMPT FROM TAXATION
Tax Type:Property Tax
Brief Description:Exempt property deemed used exclusively, when.
Keywords:


Body:

79-254. Exempt property deemed used exclusively, when. (a) Any real property, or portion thereof, which is otherwise exempt from property taxation pursuant to the provisions of K.S.A. 79-201, 79-201a, 79-201b, 79-201g and amendments thereto, and which is leased or otherwise used for the location of a wireless communications tower, antenna or relay site, shall be deemed to be used exclusively for the purposes of such sections.
(b) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1995.
History: L. 1997, ch. 126, 38; July 1.


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

Previous