Kansas Statutes 79-1615. COVID-19 retail storefront property tax relief act and title; purpose of act
Current as of: 2023 | Check for updates
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Terms Used In Kansas Statutes 79-1615
- Act: means the COVID-19 retail storefront property tax relief act. See Kansas Statutes 79-1616
- Property: includes personal and real property. See Kansas Statutes 77-201
- Property taxes accrued: means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's retail storefront in 2020 or 2021, as applicable, by the state of Kansas and the political and taxing subdivisions of the state. See Kansas Statutes 79-1616
- Retail storefront: means the real property in this state, whether owned or rented, that is occupied by the claimant's business and where the claimant conducts retail sales through customers' physical, on-site presence. See Kansas Statutes 79-1616
The provisions of Kan. Stat. Ann. 2023 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.