Property exempt from taxation; money, notes and other evidence of debt

79-3109c. Property exempt from taxation; money, notes and other evidence of debt. Money, notes and other evidence of debt are hereby exempt from all ad valorem and other property taxes levied under the laws of the state of Kansas. History: L. 1982, ch. 407, § 2; May 13. Cross References to Related Sections: Exemption from local taxes upon earnings from moneys, notes and other evidence of debt, see 12-1,109. Attorney General's Opinions: Petition to repeal intangibles tax. 82-230. CASE ANNOTATIONS 1. Sales taxes are debt of the consumer and exempt from property tax hereunder. Board of Leavenworth County Comm'rs. v. McGraw Fertilizer Serv., Inc., 261 Kan. 901, 920, 933 P.2d 698 (1997). 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