Go to Previous Versions of this Section
  1. 2025 Kansas Stat. (here)
  2. 2024 Kansas Stat.
  3. 2023 Kansas Stat.
  4. View All Versions

2025 Kansas Statutes
Chapter 79 - Taxation
Article 2 - Property Exempt From Taxation
79-259 Property exempt from taxation; certain electric transmission lines and appurtenances.

Universal Citation:
KS Stat § 79-259 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

79-259. Property exempt from taxation; certain electric transmission lines and appurtenances.
The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:

(a) All electric transmission lines and appurtenances described in subsection (b)(2)(D) of K.S.A. 66-128, and amendments thereto, and the right-of-way on which such lines are located.

(b) The provisions of this section shall apply to property the construction of which is completed after December 31, 2000, and for the 10 taxable years immediately following the taxable year in which construction of such property is completed.

(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.

History: L. 2001, ch. 207, § 4; L. 2008, ch. 174, § 7; July 1.

Previous Next
Disclaimer: These codes may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.