Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property

79-228. Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property. (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 new integrated coal or coke gasification nitrogen fertilizer plant property or any expanded integrated coal or coke gasification nitrogen fertilizer plant 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, 2005. (d) As used in this section: (1) "Expanded integrated coal or coke gasification nitrogen fertilizer plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant, construction of which expansion begins after December 31, 2005. (2) "Expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant" means expansion of the capacity of an existing integrated coal or coke gasification nitrogen fertilizer plant by at least 20% of such capacity. (3) "Integrated coal or coke gasification nitrogen fertilizer plant" has the meaning provided by K.S.A. 79-32,228, and amendments thereto. (4) "New integrated coal or coke gasification nitrogen fertilizer plant property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an integrated coal or coke gasification nitrogen fertilizer plant, construction of which begins after December 31, 2005. History: L. 2006, ch. 209, § 36; July 1. Cross References to Related Sections: Financing of integrated coal or coke gasification nitrogen fertilizer plants, 74-8949a. Income tax incentives for integrated coal or coke gasification nitrogen fertilizer plants, 79-32,228 et seq. 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