79-701. History: L. 1919, ch. 304, § 1; R.S. 1923, 79-701; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 1; L. 1905, ch. 502, § 1; L. 1909, ch. 255, § 1. CASE ANNOTATIONS 1. Act cited in determining what constitutes real property under mortgage-registration act. Shawnee County Comm'rs v. Wright, 153 Kan. 19, 25, 29, 33, 109 P.2d 184. 2. Demurrer to petition to enjoin requiring of data as pipeline company erroneously sustained. Magnolia Petroleum Co. v. State Commission of Rev. & Taxation, 181 Kan. 84, 86, 87, 90, 309 P.2d 644. 3. Act cited; venue and appropriate parties in action under K.S.A. 79-2005 discussed. Sinclair Pipe Line Co. v. State Commission of Revenue & Taxation, 181 Kan. 310, 311, 312, 311 P.2d 342. 4. Foreign corporation may have commercial domicile in Kansas; intangibles taxable here. Sinclair Pipe Line Co. v. State Commission of Revenue & Taxation, 184 Kan. 713, 714, 339 P.2d 341. 5. Where state board of equalization approves assessment it is essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 383, 381 P.2d 527. 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