Who to list property

79-303. Who to list property. Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment. The property of every ward shall be listed by his or her guardian; of every minor by his or her father, if living and of sound mind; but if his or her father be not living, or be of unsound mind, by his or her mother; and if neither father nor mother is living, by the person having such property in charge. Any property held in trust for the benefit of another shall be listed by the trustee. The property of the estate of every deceased person shall be listed by the executor or administrator. The property of persons, associations, companies or corporations whose assets are in the hands of receivers shall be listed by such receivers, and the property of every other corporation subject to taxation under this act shall be listed by some person designated by said corporation; and the property of any company or firm shall be listed by an agent or partner thereof. If any person, association, company or corporation shall have in their possession or custody any tangible personal property belonging to others not specifically included in the foregoing, it shall be their duty to list such property with the assessor in the name of the owner thereof. History: L. 1876, ch. 34, § 6; R.S. 1923, 79-303; L. 1965, ch. 511, § 2; June 30. Source or prior law: L. 1866, ch. 118, § 4; G.S. 1868, ch. 107, §§ 6, 7; L. 1872, ch. 65, § 1. Law Review and Bar Journal References: "The Kansas Property Tax: Mischievous, Misunderstood, and Mishandled," Lori M. Callahan and Linda Parks, 22 W.L.J. 318, 324 (1983). Attorney General's Opinions: Personal property to be listed for taxation by person in possession thereof. 81-59. Golf carts are subject to taxation. 82-260. Listing of cattle held in feedlots. 83-104. Yacht club required to report watercraft docked at its facility to county assessor. 2002-11. CASE ANNOTATIONS 1. Debts secured by liens on real estate are not credits. Gibbins v. Adamson, 5 Kan. App. 90, 94, 48 P. 871. 2. Stock in building and loan association not a credit; deductions. Abrahams v. Medlicott, 86 Kan. 106, 119 P. 375. 3. Agent need not list money collected to be immediately transferred. The State v. Huff, 96 Kan. 632, 635, 152 P. 642. 4. Notes sent into Kansas for payment; taxed at owner's domicile. Kimball Co. v. Shawnee County, 99 Kan. 302, 304, 161 P. 644. 5. Credit clause not illegal discrimination against national bank shareholders. First National Bank of Garnett v. Ayers, 160 U.S. 660, 16 S. Ct. 412, 40 L.Ed. 573. 6. Receiver of corporation must list its assets for taxation. Barton, et al., v. Arkansas River Gas Co., 116 Kan. 545, 227 P. 342. 7. Agents, trustees, etc., must list property in their hands. Honest v. Gann, 120 Kan. 365, 367, 244 P. 233. 8. Cited; computer software operational programs held taxable as tangible personal property; application programs held intangible property not subject thereto. In re Tax Protest of Strayer, 239 Kan. 136, 142, 143, 716 P.2d 588 (1986). 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