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


AN ACT relating to property taxation; exempting therefrom property
  used for environmental pollution control by electric utilities.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  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.
  (a)  All property actually and regularly used primarily for environ-
mental pollution control purposes in conjunction with the production and
generation of electricity by an electric generation facility. Such property
shall be inclusive of machinery, equipment, land and structures used pri-
marily to abate or prevent the pollution of the air, soil or water affected
by such production and generation.
  (b)  The provisions of this section shall apply to all taxable years com-
mencing after December 31, 1996.
  Sec. 2.  This act shall take effect and be in force from and after its
publication in the statute book.