Kansas § 79-254 Exempt property deemed used exclusively, when

Kansas Statutes

§ 79-254 — Exempt property deemed used exclusively, when

Kansas § 79-254

Ch. 79TAXATION

Art. 2PROPERTY EXEMPT FROM TAXATION

This text of Kansas § 79-254 (Exempt property deemed used exclusively, when) 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. § 79-254 (2026).

Text

(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.

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(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.