Kansas § 79-231 - Property exempt from taxation; waste heat utilization system property at electric generation facility
Full text of Kansas Kansas Statutes Annotated § 79-231 — Property exempt from taxation; waste heat utilization system property at electric generation facility, with citation guidance and answers to common questions.
§ 79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility
79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: Any waste heat utilization system property.(b) The provisions of subsection (a) shall apply from and after purchase or commencement of construction or installation of such property and for the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2006.(d) As used in this section:(1) "Waste heat utilization system" has the meaning provided in K.S.A. 74-8949d, and amendments thereto.(2) "Waste heat utilization system property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a waste heat utilization system.History: L. 2007, ch. 113, § 17; July 1.
Source: official Kansas text · Last verified 2026-08-27
Frequently Asked Questions About Kansas § 79-231
What does Kansas Statutes Annotated § 79-231 cover?
Section 79-231 ("Property exempt from taxation; waste heat utilization system property at electric generation facility") is part of the Kansas Statutes Annotated, the codified statutory law of Kansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Kansas § 79-231?
A common citation format is "Kansas Statutes Annotated § 79-231" (Kansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Kansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Kansas official source linked on this page or consult a licensed Kansas attorney.
How does Kansas § 79-231 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Kansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Kansas.