Property exempt from taxation; grain

79-201n. Property exempt from taxation; grain. The following described property, to the extent herein specified, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: All grain. As used in this section: "Grain" includes soybeans, cowpeas, wheat, corn, oats, barley, kafir, rye, flax and all other grains, but shall not include any such grain after it has been milled or processed. The provisions of this section shall be applicable to all taxable years commencing after December 31, 1988. History: L. 1988, ch. 391, § 1; July 1. CASE ANNOTATIONS 1. Natural gas stored in Kansas by company not selling natural gas in Kansas held to be merchant's inventory and not subject to property tax. In re Tax Exemption Application of Central Illinois Public Services Co., 276 Kan. 612, 78 P.3d 419 (2003).