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Code · Kansas · Chapter 79 — Taxation

79-265. Property exempt from taxation; certain antique utility trailers.

124 words·~1 min read·/ks/chapter-79/79-265

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79-265. Property exempt from taxation; certain antique utility trailers.
(1)The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: Any antique utility trailer registered pursuant to K.S.A. 8-1,119 , and amendments thereto, used exclusively for personal use and not for the production of income.
(2)The term "antique utility trailer" includes only those trailers:
(A)35 years or older as determined by the date of manufacture; and
(B)having an empty weight of 2,000 pounds or less and a gross weight of not more than 8,000 pounds.
(b)The provisions of this section shall apply to all taxable years commencing after December 31, 2022.
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