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5,112 official opinions issued by the Kansas Attorney General.
Attorney General Opinion No. 1977-301
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Goods, wares and merchandise, which are manufactured in Kansas, if stored in a bonded and licensed ware- house and 35% or more of the inventory of finished pro- ducts are shipped to points out-of-state, are exempt from Kansas ad valorem taxation on that percentage of the average monthly inventory which is shipped in interstate commerce. Such exemption extends only to the manufactured goods, wares and merchandise as finished products, and does not apply to the raw materials on hand and construction work in progress, and other tangible personal property belonging to the Kansas manufacturer havin
Attorney General Opinion No. 1977-296
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The Legislature has established special statutes to value and assess for ad valorem taxation oil and gas properties and royalty interests therein as personal property. This has been done lease by lease, breaking down the total value of each lease on the percentage royalty ownership for each owner_, using the statutory formula of val- uation. The 1977 amendments have not changed this method of tax valuation and assessment. * *
Attorney General Opinion No. 1977-295
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A bond election held under K.S.A. 80-2194 should be canvassed by the board of directors of the district itself, and it is not necessary that the board of county commissioners also canvass said election.