{"data":{"id":"us-ks/k.s.a.-79-265","jurisdiction":"us-ks","citation":"K.S.A. 79-265","heading":"Property exempt from taxation; certain antique utility trailers.","body":"(a) (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.\n(2) The term \"antique utility trailer\" includes only those trailers:\n(A) 35 years or older as determined by the date of manufacture; and\n(B) having an empty weight of 2,000 pounds or less and a gross weight of not more than 8,000 pounds.\n(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2022.","path":["Chapter 79.—TAXATION","Article 2.—PROPERTY EXEMPT FROM TAXATION"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_002_0065.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:08Z","sha256":"0d1c77fdd0b5bdabb617d821851055d81f2955699a966fab558e5b8eebb6677a","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-264","next":"us-ks/k.s.a.-79-266"},"notice":"GroundRules: Original legal text. Not legal advice."}