{"data":{"id":"us-ks/k.s.a.-79-219","jurisdiction":"us-ks","citation":"K.S.A. 79-219","heading":"Property exempt from taxation; mechanic's hand tools.","body":"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:\nAll 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.\nThe provisions of this section shall apply to all taxable years commencing after December 31, 1985.","path":["Chapter 79.—TAXATION","Article 2.—PROPERTY EXEMPT FROM TAXATION"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_002_0019.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:08Z","sha256":"05b1cfccbdc2db6a19733feb8fe6805123039c2ccf02c8391367a6c59c3f0210","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-215","next":"us-ks/k.s.a.-79-220"},"notice":"GroundRules: Original legal text. Not legal advice."}