If a portion of the homestead is used for rental or business purposes, that part of ad valorem property tax applicable to the rented or business portion of the homestead shall not be subject to refund.

(Authorized by K.S.A. 79-4510; implementing K.S.A. 79-4502; effective, E-77-6, March 19, 1976; effective Feb. 15, 1977; amended May 1, 1986.)