79-328. History: G.S. 1868, ch. 55, § 31; R.S. 1923, 79-328; Repealed, L. 1981, ch. 371, § 1; April 25. CASE ANNOTATIONS 1. Statute applied to filling station. Boxer v. Sears, 119 Kan. 733, 241 P. 443. 2. Cited in case determining liability for ad valorem taxes on improvements to real estate. Mobile Acres, Inc. v. Kurata, 211 Kan. 833, 838, 508 P.2d 889. 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