Session of 1999
HOUSE CONCURRENT RESOLUTION No. 5002
A Proposition to amend section 13 of article 11 of the constitution of the state of Kansas,
relating to exemption of property used for oil and gas development, exploration and
Be it resolved by the Legislature of the State of Kansas, two-thirds of the
members elected (or appointed) and qualified to the House of Repre-
sentatives and two-thirds of the members elected (or appointed) and
qualified to the Senate concurring therein:
Section 1. The following proposition to amend the constitution of the
state of Kansas shall be submitted to the qualified electors of the state
for their approval or rejection: Section 13 of article 11 of the constitution
of the state of Kansas is hereby amended to read as follows:
``§ 13. Exemption of property for economic development purposes; procedure;
limitations. (a) The board of county commissioners of any county or the governing
body of any city may, by resolution or ordinance, as the case requires, exempt from
all ad valorem taxation all or any portion of the appraised valuation of: (1) All build-
ings, together with the land upon which such buildings are located, and all tangible
personal property associated therewith used exclusively by a business for the purpose
of: (A) Manufacturing articles of commerce; (B) conducting research and develop-
ment; or (C) storing goods or commodities which are sold or traded in interstate
commerce, which commences operations after the date on which this amendment
is approved by the electors of this state;
or (2) all buildings, or added improvements
to buildings constructed after the date on which this amendment is approved by the
electors of this state, together with the land upon which such buildings or added
improvements are located, and all tangible personal property purchased after such
date and associated therewith, used exclusively for the purpose of: (A) Manufacturing
articles of commerce; (B) conducting research and development; or (C) storing goods
or commodities which are sold or traded in interstate commerce, which is necessary
to facilitate the expansion of any such existing business if, as a result of such expan-
sion, new employment is created; or (3) all property actually and regularly used in
conjunction with the development, exploration and production of oil and gas.
(b) Any ad valorem tax exemption granted pursuant to subsection (a) shall be in
effect for not more than 10 calendar years after the calendar year in which the
business commences its operations or the calendar year in which expansion of an
existing business is completed, as the case requires.
(c) The legislature may limit or prohibit the application of this section by en-
actment uniformly applicable to all cities or counties.
(d) The provisions of this section shall not be construed to affect exemptions of
property from ad valorem taxation granted by this constitution or by enactment of
the legislature, or to affect the authority of the legislature to enact additional ex-
emptions of property from ad valorem taxation found to have a public purpose and
promote the general welfare.''
Sec. 2. The following statement shall be printed on the ballot with
the amendment as a whole:
``Explanatory statement. This amendment would specifically authorize the exemp-
tion from property taxation of certain property used for oil and gas development,
exploration and production purposes.
``A vote for this proposition would specifically allow the governing body of a city
or county to exempt from property taxation property used in the development, ex-
ploration and production of oil and gas.
``A vote against this proposition would continue to allow the exemption from prop-
erty taxation of property used exclusively for certain economic development purposes
by the governing body of a city or county.''
Sec. 3. This resolution, if approved by two-thirds of the members
elected (or appointed) and qualified to the House of Representatives and
two-thirds of the members elected (or appointed) and qualified to the
Senate, shall be entered on the journals, together with the yeas and nays.
The secretary of state shall cause this resolution to be published as pro-
vided by law and shall cause the proposed amendment to be submitted
to the electors of the state at the general election to be held in April,
1999, or the earliest possible general election thereafter unless a special
election is called at a sooner date by concurrent resolution of the legis-
lature, in which case it shall be submitted to the electors of the state at
the special election.
I hereby certify that the above CONCURRENT RESOLUTION originated in
the HOUSE, and was adopted by that body
Adopted by the SENATE ______________________________