{"data":{"id":"us-ks/k.s.a.-79-1439d","jurisdiction":"us-ks","citation":"K.S.A. 79-1439d","heading":"Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.","body":"(a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all wireless communication towers, broadcast towers, antenna and relay sites, except public utility property valued and assessed pursuant to K.S.A. 79-5a01 et seq., and amendments thereto, are hereby defined as commercial and industrial machinery and equipment, and shall be classified for property tax purposes as tangible personal property within subclass 5 of class 2 of section 1 of article 11 of the Kansas constitution. All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439, and amendments thereto.\n(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2002.","path":["Chapter 79.—TAXATION","Article 14.—PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND ASSESSMENT OF PROPERTY"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_014_0039d.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:10Z","sha256":"58c616af4d9945f476b416b12d083daa674af26ce37767caa35d2cefb02b7c92","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-1439c","next":"us-ks/k.s.a.-79-1439e"},"notice":"GroundRules: Original legal text. Not legal advice."}