9-151. History: L. 1897, ch. 47, § 50; L. 1917, ch. 76, § 1; L. 1921, ch. 72, § 1; R.S. 1923, § 9-151; L. 1933, ch. 83, § 1; L. 1935, ch. 74, § 1; Repealed, L. 1947, ch. 102, § 143; June 30. Cross References to Related Sections: Later act, see 9-1102. CASE ANNOTATIONS 1. Deduction of real estate for taxation; limit herein controls. Bank v. Geary County, 102 Kan. 334, 344, 170 P. 33. 2. Section cited in determining proper deduction from taxation on account of bank building. State Bank v. State Tax Commission, 114 Kan. 267, 217 P. 304. 3. Defense of ultra vires not allowed where bank received benefits. Rife v. Docking, 129 Kan. 812, 816, 284 P. 391. 4. Special contract held to govern interest of bank in certain real estate. Lebanon State Bank v. Finch, 137 Kan. 114, 119, 19 P.2d 709. 5. Stockholder advancing money enabling bank to charge off real estate cannot compel contribution from others. Hyland v. Dewey, 146 Kan. 797, 798, 800, 73 P.2d 1038. 6. Review of oral agreement that stockholders advancing money be bound for deficit. Hyland v. Else, 151 Kan. 436, 99 P.2d 735. 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