Attorney General Opinion No.

The Honorable Clyde D. Graeber State Representative, 41st District State Capitol, Room 115-S Topeka, Kansas 66612-1504

Dear Representative Graeber:

You request our opinion regarding K.S.A. 79-301 and whether certain property that is exempt from taxation must nevertheless be listed pursuant to that statute.

The property in question is the machinery, equipment, materials and supplies exempted from taxation pursuant to K.S.A. 1995 Supp.79-201w which provides as follows:

"The following described property, to the extent specified by this section, shall be exempt from all property or ad valorem taxes…