Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-220
Property exempt from taxation; antique and amateur-built aircraft
The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:
Any antique aircraft and amateur-built aircraft used exclusively for recreational or display purposes, or any combination thereof. The term "antique aircraft" means all aircraft 30 years or older as determined by the date of manufacture. The term "amateur-built aircraft" means an aircraft, manned or unmanned, the major portion of which has been fabricated and assembled by a person or persons who undertook the construction project solely for their own education or recreation.
The provisions of this section shall apply to all taxable years commencing after December 31, 2013.
Amendment history
L. 1987, ch. 363, § 1; L. 1987, ch. 367, § 1; L. 2014, ch. 132, § 5; July 1.
Source: view the official text
In this article (40 sections)
- 79-206 · Repealed
- 79-207 · Cemeteries and mausoleums; funeral homes and mortuaries…
- 79-208 · Repealed
- 79-209 · Repealed
- 79-210 · Property exempt from taxation; claim to be filed each year;…
- 79-210a · Repealed
- 79-211 · Repealed
- 79-212 · Repealed
- 79-213 · Property exempt from taxation; initial request for exemption;…
- 79-213a · Property exempt from taxation; alternative procedure for…
- 79-213b · Repealed
- 79-213c · Repealed
- 79-213d · Same; procedure; inclusion of assessed valuation of certain…
- 79-213e · Repealed
- 79-213f · Repealed
- 79-213g · Repealed
- 79-214 · Property exempt from taxation; statement required upon…
- 79-215 · Property exempt from taxation; personal property held for sale…
- 79-218 · Repealed
- 79-219 · Property exempt from taxation; mechanic's hand tools
- 79-220 · Property exempt from taxation; antique and amateur-built…
- 79-221 · Property exempt from taxation; leased real and personal…
- 79-222 · Property exempt from taxation; certain buildings constructed…
- 79-223 · Same; certain commercial and industrial machinery and equipment
- 79-224 · Property exempt from taxation; certain telecommunications…
- 79-225 · Property exempt from taxation; certain integrated coal…
- 79-226 · Property exempt from taxation; certain refinery property
- 79-227 · Property exempt from taxation; certain crude oil or natural…
- 79-228 · Property exempt from taxation; certain integrated coal or coke…
- 79-229 · Property exempt from taxation; certain biomass-to-energy plant…
- 79-230 · Property exempt from taxation; nuclear generation facility…
- 79-231 · Property exempt from taxation; waste heat utilization system…
- 79-232 · Property exempt from taxation; biofuel storage and blending…
- 79-233 · Property exempt from taxation; carbon dioxide capture,…
- 79-234 · Same; certain tangible personal property
- 79-235 · Same; certain buildings constructed on property of university…
- 79-249 · Reserved
- 79-250 · Poultry and rabbit confinement facilities and swine production…
- 79-251 · Procedure governing grant of property tax exemptions pursuant…
- 79-252 · Repealed