Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-215
Chapter Title:TAXATION
Article Title:PROPERTY EXEMPT FROM TAXATION
Tax Type:Property Tax
Brief Description:Property exempt from taxation; personal property held for
sale or display at certain functions.
Keywords:


Body:

79-215. Property exempt from taxation; personal property held for sale or display at certain functions. (a) The following personal property is exempt from all property or ad valorem taxes levied under the laws of this state: Personal property held for sale or display at, and in connection with, a fair, exposition, trade show, auction, bazaar, flea market or convention.
(b) The provisions of K.S.A. 79-213, and amendments thereto, shall not be applicable to property exempted under this section.
(c) Any dispute or grievance arising under this section shall be heard and determined by the board of county commissioners of the county wherein the property subject to the dispute or grievance is located.
(d) The provisions of this section shall apply to all taxable years commencing after December 31, 1986.
History: L. 1986, ch. 370, 1;L. 1987, ch. 370, 1; March 26.


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

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