Kansas Statutes Annotated

K.S.A. § 12-1746 (2026)

Same; bonds and income therefrom exempt from taxation

✓ current as of May 2026

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12-1746. Same; bonds and income therefrom exempt from taxation. All revenue bonds issued by cities or counties pursuant to this act and all income or interest therefrom shall be exempt from all state taxes.

History: L. 1961, ch. 81, § 7; L. 1981, ch. 74, § 13; L. 2010, ch. 44, § 6; July 1.

Notes of Decisions

Cited in 4 cases, 1978–1989 · leading case: Mid-Cent./Sysco Food Servs. v. Bd. of Tax Appeals, 774 P.2d 363 (Kan. Ct. App. 1989).

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Mid-Cent./Sysco Food Servs. v. Bd. of Tax Appeals, 774 P.2d 363 (Kan. Ct. App. 1989). · cites it 7× “The trial court in this case concluded that the indenture of trust was issued as an integral part of an industrial revenue bond issue and was exempt from the payment of the mortgage registration fee by virtue of the provision of K.S.A. 12-1746, which reads: “All revenue bonds…”

Rauh v. City of Hutchinson, 575 P.2d 517 (Kan. 1978). “K.S.A. 12-1746 exempts the bonds and all income or interest therefrom from all state taxes except inheritance taxes.”

City of Lenexa v. Bd. of Johnson Cnty. Comm'rs, 703 P.2d 800 (Kan. 1985). “The district court held the leases were mortgages on real property, subject to payment of mortgage registration fees, but concluded they were *784 exempted from the payment of fees since they were mortgages to secure payment of industrial revenue bonds pursuant to K.S.A.…”

In Re Petroleum Prods., Inc., 72 B.R. 739 (Bankr. D. Kan. 1987). “K.S.A. 12-1746. In order to qualify for tax exempt treatment, the revenue bonds must recite the authority under which they are issued, and must be issued in conformity with the provisions, restrictions and limitations of the Act.”

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