----------------------------------------------------------------------------


AN ACT relating to property taxation; relating to the treatment of certain
     communication towers and real
  property associated therewith for such purposes.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  For all purposes associated with property taxation, any interest
     created in real property by lease
or other lawful conveyance for the purpose of the location of a cellular
     communication tower or relay site, or
both, is hereby declared to be personal property for all such purposes, and all
     provisions of law applicable to
the taxation of personal property shall apply to any such interest.
  Sec. 2.  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 and 79-201b, and amendments thereto,
     and which is leased or
otherwise conveyed for use in the location of a cellular communication tower or
     relay site, or both, shall be
deemed to be used exclusively for the purposes of such sections.
  Sec. 3.  The provisions of this act shall be applicable to all taxable years
     commencing after December 31,
1996.
  Sec. 4.  This act shall take effect and be in force from and after its
     publication in the statute book.