79-1615. COVID-19 retail storefront property tax relief act; title and purpose of act.
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/ks/chapter-79/79-1615A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-1615. COVID-19 retail storefront property tax relief act; title and purpose of act. The provisions of K.S.A. 2025 Supp. 79-1615 through 79-1627 , and amendments thereto, shall be known and may be cited as the COVID-19 retail storefront property tax relief act. The purpose of this act shall be to provide refunds to certain businesses impacted by COVID-19 related shutdowns and restrictions during tax years 2020 and 2021 based on a portion of property taxes accrued on retail storefront property.