| 1 | 1 | | Session of 2023 |
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| 2 | 2 | | SENATE BILL No. 138 |
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| 3 | 3 | | By Committee on Assessment and Taxation |
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| 4 | 4 | | 2-2 |
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| 5 | 5 | | AN ACT concerning property taxation; relating to exemptions; expanding |
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| 6 | 6 | | and clarifying the exemption for Strother field airport property; |
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| 7 | 7 | | amending K.S.A. 79-201r and repealing the existing section. |
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| 8 | 8 | | Be it enacted by the Legislature of the State of Kansas: |
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| 9 | 9 | | Section 1. K.S.A. 79-201r is hereby amended to read as follows: 79- |
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| 10 | 10 | | 201r. For all taxable years commencing after December 31, 1991, the |
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| 11 | 11 | | Strother field airport commission and the political subdivisions |
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| 12 | 12 | | comprising the Strother field airport commission shall be exempt from the |
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| 13 | 13 | | payment of ad valorem taxes levied by the state and any other political or |
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| 14 | 14 | | taxing subdivision of the state on property owned by it prior to and on |
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| 15 | 15 | | January 1, 1992 the Strother field airport commission or the political |
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| 16 | 16 | | subdivisions comprising the Strother field airport commission and |
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| 17 | 17 | | depicted on the airport's federally approved airport layout plan whether |
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| 18 | 18 | | used for aviation related purposes, to promote aviation commerce or to |
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| 19 | 19 | | provide revenue to operate all Strother field components and activities. |
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| 20 | 20 | | Such property shall be and is hereby exempt from all property or ad |
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| 21 | 21 | | valorem taxes levied under the laws of the state of Kansas. All property |
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| 22 | 22 | | taxes, including any penalties and interest accrued thereon, imposed upon |
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| 23 | 23 | | any property herein described for all taxable years commencing prior to |
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| 24 | 24 | | January 1, 1992 2023, are hereby declared to be cancelled but any such |
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| 25 | 25 | | amounts paid in any such year shall not be refunded. |
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| 26 | 26 | | Sec. 2. K.S.A. 79-201r is hereby repealed. |
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| 27 | 27 | | Sec. 3. This act shall take effect and be in force from and after its |
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| 28 | 28 | | publication in the statute book. |
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