Attorney General Opinion No.

The Honorable Clyde D. Graeber State Representative, Forty-First District State Capitol, Room 115-S Topeka, Kansas 66612

Dear Representative Graeber:

You request our opinion regarding language in the commercial and industrial machinery and equipment classification provision of article 11, section 1 of the Kansas constitution. Specifically you inquire whether the phrase "and as long as such property is being used" constitutes an exemption for commercial and industrial machinery and equipment that is not being used.

Section 1(a), class 2(5) of article 11 provides as follows:

"Class 2 shall consist…