Session of 2023
Substitute for SENATE BILL No. 55
By Committee on Assessment and Taxation
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AN ACT concerning property taxation; relating to exemptions; expanding
and clarifying the exemption for Strother field airport property;
amending K.S.A. 79-201r and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 79-201r is hereby amended to read as follows: 79-
201r. For all taxable years commencing after December 31, 1991, the
Strother field airport commission and the political subdivisions
comprising the Strother field airport commission shall be exempt from the
payment of ad valorem taxes levied by the state and any other political or
taxing subdivision of the state on property owned by it prior to and on
January 1, 1992 the Strother field airport commission or the political
subdivisions comprising the Strother field airport commission and
depicted on the airport's federally approved airport layout plan whether
used for aviation related purposes, to promote aviation commerce or to
provide revenue to operate all Strother field components and activities.
Such property shall be and is hereby exempt from all property or ad
valorem taxes levied under the laws of the state of Kansas. All property
taxes, including any penalties and interest accrued thereon, imposed upon
any property herein described for all taxable years commencing prior to
January 1, 1992 2023, are hereby declared to be cancelled but any such
amounts paid in any such year shall not be refunded.
Sec. 2. K.S.A. 79-201r is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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