K.S.A. 12-1740 et seq. — Industrial Revenue Bonds (IRB) (KS)
Tracked preemption from the Kansas overlay bundle.
Overview
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Effective
1961-07-01
Sunset
—
Authority
state
Scope
state:KS
Other Kansas preemptions
K.S.A. 12-769 through 12-775 — Military Installation Compatibility (Joint Land Use / AICUZ Zoning)K.S.A. 65-34,161 et seq. — Kansas Brownfields & Voluntary Cleanup ProgramTallgrass Prairie National Preserve & Flint Hills Physiographic Region — Federal & Cultural Landscape OverlayK.S.A. 65-171d — Concentrated Animal Feeding Operation (CAFO) RegulationK.S.A. 12-741 et seq. — Municipal Planning and Zoning Enabling ActK.S.A. 12-758(h) — Manufactured Housing Non-ExclusionK.S.A. 12-766 / 12-767 / 12-768 — Municipal & County Floodplain ManagementK.S.A. 75-2715 et seq. — Kansas Historic Preservation Act (KHS / SHPO review)
Trigger predicate
When this evaluates true for a parcel, the law's preempted fields take precedence over base zoning.
city.has_irb_authority == TruePreempted fields
2 fields on the base district schema are rewritten when the trigger fires.
| Field | Op | Value | Note |
|---|---|---|---|
review_type | require | irb_inducement_resolution_and_public_hearing | City/county issuance of IRBs for industrial, commercial, or research facilities requires an inducement resolution, public hearing, and bond ordinance; the issuer is conduit only — no general-obligation pledge. |
base_districts[*].property_tax_abatement_eligibility | permit | irb_lease_to_issuer_qualifies | Property leased from the IRB-issuing municipality is exempt from ad valorem property tax during the bond term, subject to the constitutional 10-year economic-development exemption framework (Kansas Constitution Art. 11 §13). |
Citation
Authority source
K.S.A. 12-1740 through 12-1749d
§ K.S.A. 12-1740 et seq.
Research notes
Financial-overlay statute — does not preempt zoning fields but is a critical economic-development tool layered atop city/county zoning. IRB-financed projects must still satisfy underlying zoning. Used heavily in Wichita (aerospace), Topeka (manufacturing), and Johnson County (commercial/office). Constitutional ad-valorem exemption (Art. 11 §13) limits abatement to 10 years for property used for manufacturing, R&D, or storage of goods primarily in interstate commerce.