Property to be assessed and taxed

40-1011. Property to be assessed and taxed. All moneys, notes or other property belonging to such company shall be assessed and taxed as provided in the general revenue laws of this state. History: L. 1927, ch. 231, 40-1011; June 1. Source or prior law: L. 1885, ch. 132, § 13; L. 1905, ch. 276, § 1; R.S. 1923, 40-434. Cross References to Related Sections: Taxation of mutual fire insurance companies, see chapter 40, article 28. Gross earnings tax on money, notes and other evidence of debt, see 12-1,101 et seq. CASE ANNOTATIONS 1. Property must be listed where treasurer resides. Freedom Township v. Douglas, 99 Kan. 176, 160 P. 1147; Kimball Co. v. Shawnee County, 99 Kan. 302, 307, 161 P. 644.