Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes

12-147. Tax subdivisions authorized to enter into agreements with owners of tax exempt property for payments in lieu of taxes. Every taxing subdivision of the state of Kansas is hereby authorized and empowered to enter into contracts for the payment of service charges in lieu of taxes, with the owner or owners of property which is exempt from the payment of ad valorem taxes under the laws of the state of Kansas and is further authorized to receive and expend revenue resulting therefrom in the manner hereinafter provided. History: L. 1969, ch. 81, § 1; July 1. Cross References to Related Sections: Payments in lieu of taxes on industrial revenue bond property, see 12-1742. Law Review and Bar Journal References: "Differential Assessment of Agricultural Land in Kansas: A Discussion and Proposal," Bryan E. Nelson, 25 K.L.R. 215, 239 (1977). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026