Valuation of buildings and improvements; recording or filing lease agreement, requirements

79-412. Valuation of buildings and improvements; recording or filing lease agreement, requirements. It shall be the duty of the county or district appraiser to value the land and improvements. The value of the land and improvements shall be entered on the assessment roll in a single aggregate, except as hereinafter provided. Improvements owned by entities other than the owner of the land shall be assessed to the owners of such improvements, if the lease agreement has been recorded or filed in the office of the register of deeds. The words "building on leased ground" shall appear on the first page of the lease agreement. It shall be the responsibility of the person recording or filing the lease agreement to include such words as provided in this section. Failure to include such words as provided in this section may result in such improvements being assessed to the owner of the land. As used in this section, the term "person" means any individual, business, domestic or foreign corporation, partnership or association. Delinquent taxes imposed on such improvements may be collected by levy and sale of the interests of such owners the same as in cases of the collection of taxes on personal property. History: L. 1911, ch. 316, § 12; R.S. 1923, 79-412; L. 1994, ch. 275, § 7; L. 1997, ch. 126, § 31; L. 1999, ch. 126, § 5; L. 2004, ch. 173, § 9; July 1. Source or prior law: L. 1866, ch. 118, § 24; G.S. 1868, ch. 107, § 34; L. 1876, ch. 34, § 47. Law Review and Bar Journal References: Discussion of real estate lease in Kansas, Richard L. Zinn, 17 K.L.R. 707, 725 (1969). "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 26 (1988). CASE ANNOTATIONS 1. Section held inapplicable in holding increased assessment illegal. Girard Gas Co. v. Crawford County Comm'rs, 139 Kan. 452, 456, 32 P.2d 226. 2. Error for BOTA to allow taxes on building improvements which were assessed and levied separate from underlying land. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 338, 835 P.2d 699 (1992). 3. Methods of valuation of real property for tax purposes that meet uniform and equal basis requirements examined. In re Tax Appeal of Andrews, 18 Kan. App. 2d 311, 320, 851 P.2d 1027 (1993). 4. Improvements owned by nonowner of land are assessed to owner of improvement. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 909, 910, 911, 912, 159 P.3d 1050 (2007). 5. The only two components of realty ownership subject to taxation in Kansas are the land and its improvements. In re Tax Appeal of Lipson, 44 Kan. App. 2d 515, 238 P.3d 757 (2010). 6. Statutory mandate violated by county when it improperly allocated the value of leasehold interests to the tenant instead of the landowner/lessor. In re Tax Complaint of Wine, 46 Kan. App. 2d 134, 260 P.3d 1234 (2011). 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