Kansas Statutes Chapter 79. Taxation § 79-228. Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property

(1) “Expanded integrated coal or coke gasification nitrogen fertilizer plant property” means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant, construction of which expansion begins after December 31, 2005.

(2) “Expansion of an existing integrated coal or coke gasification nitrogen fertilizer plant” means expansion of the capacity of an existing integrated coal or coke gasification nitrogen fertilizer plant by at least 20% of such capacity.

(3) “Integrated coal or coke gasification nitrogen fertilizer plant” has the meaning provided by K.S.A. 79-32,228, and amendments thereto.

(4) “New integrated coal or coke gasification nitrogen fertilizer plant property” means any real or tangible personal property purchased, constructed or installed for incorporation in and use as part of an integrated coal or coke gasification nitrogen fertilizer plant, construction of which begins after December 31, 2005.