Kansas § 79-259 - Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herei
Full text of Kansas Kansas Statutes Annotated § 79-259 — Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herei, with citation guidance and answers to common questions.
§ 79-259. Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herei
79-259. Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:(a) All electric transmission lines and appurtenances described in subsection (b)(2)(D) of K.S.A. 66-128, and amendments thereto, and the right-of-way on which such lines are located.(b) The provisions of this section shall apply to property the construction of which is completed after December 31, 2000, and for the 10 taxable years immediately following the taxable year in which construction of such property is completed.(c) The provisions of this section shall apply to all taxable years commencing after December 31, 2000.History: L. 2001, ch. 207, § 4; L. 2008, ch. 174, § 7; July 1.
Source: official Kansas text · Last verified 2026-08-27
Frequently Asked Questions About Kansas § 79-259
What does Kansas Statutes Annotated § 79-259 cover?
Section 79-259 ("Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herei") 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 § 79-259?
A common citation format is "Kansas Statutes Annotated § 79-259" (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 § 79-259 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.