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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026