Kansas § 79-1615 COVID-19 retail storefront property tax relief act; title and purpose of act

Kansas Statutes

§ 79-1615 — COVID-19 retail storefront property tax relief act; title and purpose of act

Kansas·Ch. 79 TAXATION·Art. 16 MISCELLANEOUS PROPERTY TAX PROVISIONS

The provisions of K.S.A. 2024 Supp. 79-1615 through 79-1627, and amendments thereto, shall be known and may be cited as the COVID-19 retail storefront property tax relief act. The purpose of this act shall be to provide refunds to certain businesses impacted by COVID-19 related shutdowns and restrictions during tax years 2020 and 2021 based on a portion of property taxes accrued on retail storefront property.

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The provisions of K.S.A. 2024 Supp. 79-1615 through 79-1627, and amendments thereto, shall be known and may be cited as the COVID-19 retail storefront property tax relief act. The purpose of this act shall be to provide refunds to certain businesses impacted by COVID-19 related shutdowns and restrictions during tax years 2020 and 2021 based on a portion of property taxes accrued on retail storefront property.

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