Kansas Statutes
§ 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.
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Legislative History
L. 1981, ch. 61, § 2; July 1.
Nearby Sections
15
§ 12-1,102
Same; definitions§ 12-1,103a
Same; tax situs§ 12-1,106
Same; time of payment; collection§ 12-1,107
Same; disposition of tax receipts§ 12-1,109
Same; exemptions§ 12-1,110
Same; rules and regulations§ 12-1,120
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