Property exempt from taxation; waste heat utilization system property at electric generation facility

79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility. (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 waste heat utilization system 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, 2006. (d) As used in this section: (1) "Waste heat utilization system" has the meaning provided in K.S.A. 74-8949d, and amendments thereto. (2) "Waste heat utilization system property" means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of a waste heat utilization system. History: L. 2007, ch. 113, § 17; July 1. Cross References to Related Sections: Income tax incentives for waste utilization systems, 79-32,250 et seq. Financing of waste utilization systems, 74-8949d. 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