Not exempt from taxes

K.S.A. 60-2306 — under EXEMPTIONS.

K.S.A. 60-2306

60-2306. Not exempt from taxes. Nothing in this article shall be construed as exempting any personal property from taxation or sale for taxes under the laws of this state. History: L. 1963, ch. 303, 60-2306; January 1, 1964. Source or prior law: G.S. 1868, ch. 38, § 5; R.S. 1923, 60-3506. Cross References to Related Sections: Property exempt from taxation, see chapter 79, article 2. CASE ANNOTATIONS 1. Insolvent employer's obligation under Kansas workers compensation act was nontax in nature; not entitled to tax priority in bankruptcy. In Re Payne, 27 B.R. 809, 810, 814 (1983). 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