- (a) Any real property, or portion thereof, which is otherwise exempt from property taxation pursuant to the provisions of K.S.A. 79-201, 79-201a, 79-201b, 79-201g and amendments thereto, and which is leased or otherwise used for the location of a wireless communications tower, antenna or relay site, shall be deemed to be used exclusively for the purposes of such sections.
- (b) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1995.
L. 1997, ch. 126, § 38; July 1.