Kansas Statutes 79-215. Property exempt from taxation; personal property held for sale or display at certain functions
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Terms Used In Kansas Statutes 79-215
- Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
- Personal property: All property that is not real property.
- Property: includes personal and real property. See Kansas Statutes 77-201
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
(a) The following personal property is exempt from all property or ad valorem taxes levied under the laws of this state: Personal property held for sale or display at, and in connection with, a fair, exposition, trade show, auction, bazaar, flea market or convention.
(b) The provisions of Kan. Stat. Ann. § 79-213, and amendments thereto, shall not be applicable to property exempted under this section.
(c) Any dispute or grievance arising under this section shall be heard and determined by the board of county commissioners of the county wherein the property subject to the dispute or grievance is located.
(d) The provisions of this section shall apply to all taxable years commencing after December 31, 1986.