Hall of the House of Representatives, Topeka, KS, |
Thursday, January 29, 1998, 11:00 a.m. |
(1) Real property used for residential purposes including multi-familyresidential real property and real property necessary to accommo-date a residential community of mobile or manufactured homes in-cluding the real property upon which such homes are located | 111 |
2 | % |
(2) Land devoted to agricultural use which shall be valued upon thebasis of its agricultural income or agricultural productivity pursuantto section 12 of article 11 of the constitution | 30% |
(3) Vacant lots | 12% |
(4) Real property which is owned and operated by a not-for-profit or-ganization not subject to federal income taxation pursuant to section501 of the federal internal revenue code, and which is included inthis subclass by law | 12% |
(5) Public utility real property, except railroad real property which shallbe assessed at the average rate that all other commercial and indus-trial property is assessed | 33% |
(6) Real property used for commercial and industrial purposes andbuildings and other improvements located upon land devoted to ag-ricultural use | 25% |
(7) All other urban and rural real property not otherwise specificallysubclassified | 30% |
(1) Mobile homes used for residential purposes | 111 |
2 | % |
(2) Mineral leasehold interests except oil leasehold interests the averagedaily production from which is five barrels or less, and natural gasleasehold interests the average daily production from which is 100mcf or less, which shall be assessed at 25% | 30% |
(3) Public utility tangible personal property including inventoriesthereof, except railroad personal property including inventoriesthereof, which shall be assessed at the average rate all other com-mercial and industrial property is assessed | 33% |
(4) All categories of motor vehicles not defined and specifically valuedand taxed pursuant to law enacted prior to January 1, 1985 | 30% |
25% | |
(6) All other tangible personal property not otherwise specificallyclassified | 30% |
CHARLENE SWANSON, Journal Clerk. |