Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-231
Property exempt from taxation; waste heat utilization system property at electric generation facility
# (a)
The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any waste heat utilization system property.
# (b)
The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.
# (c)
The provisions of this section shall apply to all taxable years commencing after December 31, 2006.
# (d)
As used in this section:
# (1)
"Waste heat utilization system" has the meaning provided in K.S.A. 74-8949d , and amendments thereto.
# (2)
"Waste heat utilization system property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a waste heat utilization system.
Amendment history
L. 2007, ch. 113, § 17; July 1.
Source: view the official text
In this article (40 sections)
- 79-213c · Repealed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- 79-213e · Repealed
- 79-213f · Repealed
- 79-213g · Repealed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- 79-218 · Repealed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
- 79-252a · Exemption of certain property pursuant to section 13 of…
- 79-253 · Applicability of amendments to K.S.A. 79-201, 79-251 and…
- 79-254 · Exempt property deemed used exclusively, when
- 79-255 · Property tax refund for oil lease property; claim procedures
- 79-256 · Independent power producer property and pollution control…
- 79-257 · Property exempt from taxation; certain electric generation…
- 79-258 · Property exempt from taxation; certain electric public utility…
- 79-259 · Property exempt from taxation; certain electric transmission…
- 79-260 · Property exempt from taxation; new automobile manufacturing…
- 79-261 · Procedure governing classification of property for purposes of…
- 79-262 · Classification of property constructed with proceeds of…