79-404. History: L. 1911, ch. 316, § 4; R.S. 1923, 79-404; L. 1959, ch. 365, § 7; Repealed, L. 1963, ch. 461, § 3; June 30. CASE ANNOTATIONS 1. Annexation after July fifth not taxable for current year. City of Hutchinson v. Stewart, 105 Kan. 743, 745, 185 P. 740. 2. Property annexed April 14 was properly assessed for current year. Smith v. City of Prairie Village, 175 Kan. 469, 471, 264 P.2d 1053. 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