Repealed

79-315. History: L. 1899, ch. 248, § 2; R.S. 1923, 79-315; Repealed, L. 1987, ch. 371, § 1; July 1. CASE ANNOTATIONS 1. Mentioned; tax situs of tangible personal property is place where property located. Ray v. Board of County Comm'rs, 173 Kan. 859, 864, 252 P.2d 899. 2. Original act, before amendment of K.S.A. 79-316 in 1930, held unconstitutional. Bivins v. Board of Comm'rs of Wabaunsee County, Kans., 66 F.2d 351, 352. 3. Cited; extensive legislative and case history review of taxation on personal property acquired after tax day. Litho Stepping, Inc. v. Wyandotte County, 10 Kan. App. 2d 308, 313, 698 P.2d 842 (1985). 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