Repealed

79-316. History: L. 1899, ch. 248, § 3; L. 1901, ch. 364, § 1; R.S. 1923, 79-316; L. 1930, ch. 14, § 1; L. 1959, ch. 365, § 5; L. 1982, ch. 391, § 23; Repealed, L. 1987, ch. 371, § 1; July 1. CASE ANNOTATIONS 1. Such property not taxable when purchased with money previously listed. Lingenfelter v. Ferguson, 71 Kan. 154, 80 P. 48. 2. Property taxed in foreign state, brought into Kansas, taxable here. Mosby v. Greenwood County, 98 Kan. 594, 596, 158 P. 657. Overruled: Bivins v. Riley County Comm'rs, 141 Kan. 916, 44 P.2d 229. 3. Original section, before 1930 amendment, held discriminatory against nonresidents and unconstitutional. Bivins v. Riley County Comm'rs, 141 Kan. 916, 919, 921, 44 P.2d 229. 4. Discussed; tax situs of tangible personal property is place where property located. Ray v. Board of County Comm'rs, 173 Kan. 859, 864, 865, 252 P.2d 899. 5. Mentioned; tax situs of cattle under K.S.A. 79-304 determined. Holmes v. Board of County Commissioners, 175 Kan. 770, 773, 267 P.2d 523. 6. Taxation of nonresident's automobiles used and stored in Kansas by resident employees upheld. V. S. Dicarlo Masonry Co. v. Higgins, 178 Kan. 222, 227, 284 P.2d 640. 7. Original act, before 1930 amendment of this section, held unconstitutional. Bivins v. Board of Comm'rs of Wabaunsee County, Kans., 66 F.2d 351, 352, 353. 8. Cited in upholding validity of K.S.A. 79-306c. State, ex rel., v. Dwyer, 204 Kan. 3, 6, 13, 460 P.2d 507. 9. Applicable only to property brought into state after tax day with intent to remove before next tax day. Litho Stepping, Inc. v. Wyandotte County, 10 Kan. App. 2d 308, 317, 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