Taxing certain property upon military reservations

27-102b. Taxing certain property upon military reservations. The property of any private corporation engaged in the business of owning or operating housing projects upon United States military reservations in this state shall be assessed and taxed annually, and the county in which the housing project lies geographically as determined by the descriptions set out in chapter 18 of the Kansas Statutes Annotated shall have jurisdiction over such housing projects for the purposes of taxation. History: L. 1951, ch. 506, § 1; February 28. Cross References to Related Sections: Taxing Fort Leavenworth school district property, see 72-1211. CASE ANNOTATIONS 1. Military housing projects owned by corporations in turn beneficially owned by U.S. government not taxable. United States v. Board of County Commissioners, 194 Kan. 614, 617, 618, 400 P.2d 685. 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