The central focus of this manual is to provide an overview of economic development tools available to Kansas municipalities. This manual begins with the constitutional tax exemptions contained in Article 11, §13 of the Kansas Constitution. Chapter One discusses some of the potential costs and benefits of granting tax abatement exemptions, including some historical explanations and procedure requirements cities may need to address. Chapter Two discusses the use of industrial revenue bonds and the exemptions related to them. Chapter Three focuses on neighborhood revitalization tax rebates and the procedures for granting them. Chapter Four explores recent legislative and economic-development policy changes. Chapter Five addresses Community Improvement Districts and the procedures involved in creating such districts. And finally, looks at state economic development incentives including tax credits and community development programs.