Kansas § 79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites

Kansas Statutes

§ 79-1439d — Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites

Kansas § 79-1439d

Ch. 79TAXATION

Art. 14PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND ASSESSMENT OF PROPERTY

This text of Kansas § 79-1439d (Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-1439d (2026).

Text

(a)In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all wireless communication towers, broadcast towers, antenna and relay sites, except public utility property valued and assessed pursuant to K.S.A. 79-5a01 et seq., and amendments thereto, are hereby defined as commercial and industrial machinery and equipment, and shall be classified for property tax purposes as tangible personal property within subclass 5 of class 2 of section 1 of article 11 of the Kansas constitution. All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439, and amendments thereto.

(b)The provisions of this section shall apply to all taxable years commencing after December 31, 2002.

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(a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all wireless communication towers, broadcast towers, antenna and relay sites, except public utility property valued and assessed pursuant to K.S.A. 79-5a01 et seq., and amendments thereto, are hereby defined as commercial and industrial machinery and equipment, and shall be classified for property tax purposes as tangible personal property within subclass 5 of class 2 of section 1 of article 11 of the Kansas constitution. All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439, and amendments thereto.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2002.