Kan. Stat. § 79-219

Current through 2024 Session Acts Chapter 111 and 2024 Special Session Acts Chapter 4
Section 79-219 - Property exempt from taxation; mechanic's hand tools

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 hand tools and hand tool boxes actually and regularly used exclusively by a mechanic in the construction or repair of machinery and equipment, including motor vehicles.

The provisions of this section shall apply to all taxable years commencing after December 31, 1985.

K.S.A. 79-219

L. 1986, ch. 364, § 3; L. 1988, ch. 374, § 2; July 1.