Terms Used In Kansas Statutes > Chapter 79 > Article 16 - Miscellaneous Property Tax Provisions

• Act: means the COVID-19 retail storefront property tax relief act. See Kansas Statutes 79-1616
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Claimant: means a for-profit business, regardless of legal structure, who has filed a claim under the provisions of this act and who:

  (A) Conducts a majority of its retail sales through customers' physical, on-site presence at a retail storefront property;

  (B) was in operation on or prior to July 1, 2019, and filed a 2019 tax return;

  (C) had at least $10,000 in annual revenues, including gross sales and receipts, in 2019;

  (D) received less gross revenue in 2020 or 2021, as applicable, compared to 2019;

  (E) was in active operations as of March 1, 2020; and

  (F) has not received more than a total of $150,000 in prior COVID-19-related local, state or federal funding or any combination thereof. See Kansas Statutes 79-1616

• Contract: A legal written agreement that becomes binding when signed.
• Docket: A log containing brief entries of court proceedings.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Gross rent: means the rental paid at arm's length solely for the right of occupancy of a retail storefront paid to a landlord, as expressly set out in the rental agreement, exclusive of charges for any utilities, services, furniture and furnishings or personal property appliances furnished by the landlord as a part of the rental agreement, whether or not expressly set out in the rental agreement. See Kansas Statutes 79-1616
• Joint resolution: A legislative measure which requires the approval of both chambers.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Manufactured home: means a structure which:

  (1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width or 40 body feet or more in length, or, when erected on site, is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling, with or without permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and

  (2) is subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201

• Mobile home: means a structure which:

  (1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width and 36 body feet or more in length and is built on a permanent chassis and designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and

  (2) is not subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201

• Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
• Owned: includes a vendee in possession under a land contract, a life tenant, a beneficiary under a trust and one or more joint tenants or tenants in common. 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
• real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Rent constituting property taxes accrued: means 15% of the gross rent actually paid in cash or its equivalent in 2020 or 2021, as applicable, by a claimant solely for the right of occupancy of a retail storefront on which ad valorem property taxes were levied in full for that year. See Kansas Statutes 79-1616
• Residence: means the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning. See Kansas Statutes 77-201
• 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
• State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
• Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
• unit: refers to that parcel of property covered by a single tax statement of which the retail storefront is a part. See Kansas Statutes 79-1616