K.S.A. 79-1615: COVID-19 retail storefront property tax relief act; citation 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.