Expanding the property tax exemption for Strother field airport property.

SB 117 expands the existing property tax exemption for Strother Field Airport property in Kansas. It exempts all airport property owned prior to 1992 - including land used for aviation operations, commerce, or revenue generation - as depicted on the federally approved airport layout plan. This change ensures the Strother Field Airport Commission remains tax-exempt on all such property for current and future years. The bill also cancels unpaid property taxes for pre-1992 years but does not require refunds for amounts already paid.