Chapter 79 — TAXATION

79-306c. History: L. 1965, ch. 511, § 6; L. 1969, ch. 431, § 1; L. 1970, ch. 381, § 1; L. 1971, ch. 292, § 1; Repealed, L. 1979, ch. 309, § 18; January 1, 1980. CASE ANNOTATIONS 1. Validity of act upheld; does not violate uniform and equal requirement of constitution (art. 11, se…

79-306d. Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation. (a) This section shall not apply: (1) To mot…

79-306e. Valuation of watercraft, proration. (a) The value for property tax purposes of any watercraft, as defined by K.S.A. 79-5501, and amendments thereto, which is acquired or sold after January 1 and prior to September 1 of any taxable year shall be equal to the value determi…

79-307. History: L. 1876, ch. 34, § 10; R.S. 1923, 79-307; Repealed, L. 1959, ch. 366, § 1; June 30. Source or prior law: L. 1866, ch. 118, § 8; G.S. 1868, ch. 107, § 11. CASE ANNOTATIONS 1. Time deposit of money is a credit; subject to taxation. Hall v. Comm'rs of Greenwood Co.,…

79-307a. History: L. 1959, ch. 365, § 31; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…

79-307d. History: L. 1974, ch. 423, § 3; Repealed, L. 1988, ch. 375, § 9; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Do…

79-308. Statements to include tax situs information. The personal property statements required by this act shall set forth the name of the township, city and school district in which such property is located, the residence address of the owner and such other information as requir…

79-309. Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto. All property shall be listed and valued on the first day of January in the year in which the same is assessed, and the transfer and sale of any taxable personal proper…

79-310. History: L. 1876, ch. 34, § 12; L. 1877, ch. 37, § 2; L. 1885, ch. 197, § 1; L. 1908, ch. 80, § 1; R.S. 1923, 79-310; L. 1958, ch. 61, § 1 (Budget Session); Repealed, L. 1970, ch. 390, § 9; July 1. Source or prior law: L. 1866, ch. 118, § 9; G.S. 1868, ch. 107, § 12. CASE…

79-310a. Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts. Shares of stock issued by a corporation classified as a regulated investment company under the provisions of the federal int…

79-311. History: L. 1876, ch. 34, § 13; R.S. 1923, 79-311; L. 1963, ch. 457, § 1; Repealed, L. 1965, ch. 511, § 12; June 30. Source or prior law: L. 1866, ch. 118, § 11; G.S. 1868, ch. 107, § 14. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC …

79-312. History: L. 1876, ch. 34, § 14; R.S. 1923, 79-312; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Power of county board to raise or lower assessments considered. Gillett v. Treasurer of Lyon County, 30 Kan. 166, 168, 1 P. 577. 2. County board cannot add add…

79-313. History: L. 1901, ch. 188, § 1; R.S. 1923, 79-313; L. 1951, ch. 475, § 1; L. 1959, ch. 365, § 3; Repealed, L. 1963, ch. 458, § 1; June 30. CASE ANNOTATIONS 1. Compensation is for services rendered beyond those coming under jurisdiction. Randall v. Butler County, 65 Kan. 2…

79-314. History: L. 1899, ch. 248, § 1; R.S. 1923, 79-314; L. 1959, ch. 365, § 4; Repealed, L. 1965, ch. 511, § 12; June 30. CASE ANNOTATIONS 1. Cattle brought into state after March first by resident; taxable. Hull v. Johnston, 10 Kan. App. 565, 566, 63 P. 455. Reversed: Hull v.…

79-315. History: L. 1899, ch. 248, § 2; R.S. 1923, 79-315; Repealed, L. 1987, ch. 371, § 1; July 1. CASE ANNOTATIONS 1. Mentioned; tax situs of tangible personal property is place where property located. Ray v. Board of County Comm'rs, 173 Kan. 859, 864, 252 P.2d 899. 2. Original…

79-316. History: L. 1899, ch. 248, § 3; L. 1901, ch. 364, § 1; R.S. 1923, 79-316; L. 1930, ch. 14, § 1; L. 1959, ch. 365, § 5; L. 1982, ch. 391, § 23; Repealed, L. 1987, ch. 371, § 1; July 1. CASE ANNOTATIONS 1. Such property not taxable when purchased with money previously liste…

79-316a. History: L. 1930, ch. 14, § 2; Repealed, L. 1969, ch. 180, 21-4701; July 1, 1970. Revisor's Note: Later act, see 21-3711. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…

79-317. Revisor's Note: Section transferred to 79-2110. 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 K…

79-318. History: L. 1899, ch. 248, § 5; R.S. 1923, 79-318; Repealed, L. 1943, ch. 301, § 13; June 28. Revisor's Note: Later act, see 79-2111. CASE ANNOTATIONS 1. Act held discriminatory against nonresidents before amendment of K.S.A. 79-316 in 1930. Bivins v. Riley County Comm'rs…

79-319. Collection of tax; removal of personalty from county before taxes paid. When any person is about to remove his or her property from the county, after the same has been assessed and before the taxes thereon have been paid, without leaving sufficient remaining for the payme…

79-319a. Same; removal of buildings from delinquent real estate; penalty. If the owner of any real property shall remove, or suffer or permit to be removed by others, any residence or mercantile building from said real estate without first having paid any taxes thereon, due and d…

79-320. Same; duty of public officers. It shall be the duty of all township trustees, assessors, sheriffs and city councilmen to at once inform the county or district attorney of the making or attempted making of sales, levy of attachments or removals provided for in this act, an…

79-321. History: L. 1899, ch. 248, § 8; R.S. 1923, 79-321; Repealed, L. 1943, ch. 301, § 13; June 28. Revisor's Note: Later act, see 79-2112. CASE ANNOTATIONS 1. Act held discriminatory against nonresidents before amendment of K.S.A. 79-316 in 1930. Bivins v. Riley County Comm'rs…

79-322. Highway or railway bridge on state line; listing and valuing. All persons, companies or corporations owning, controlling or operating any highway or railroad bridge over any stream or river forming the boundary line between this and any other state shall be required to li…

79-323. History: L. 1898, ch. 37, § 2; R.S. 1923, 79-323; Repealed, L. 1943, ch. 301, § 13; June 28. Revisor's Note: Later act, see 79-2009. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Arc…

79-324. History: L. 1909, ch. 250, § 1; R.S. 1923, 79-324; Repealed, L. 1970, ch. 184, § 12; January 1, 1971. Revisor's Note: Later act, see chapter 40, article 28. CASE ANNOTATIONS 1. United States bonds held by life insurance company deductible. Life Insurance Co. v. Anderson, …

79-325. History: L. 1909, ch. 242, § 1; R.S. 1923, 79-325; Repealed, L. 1931, ch. 302, § 13; February 25. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…

79-325a. History: L. 1931, ch. 302, § 1; L. 1959, ch. 365, § 6; Repealed, L. 1963, ch. 463, § 10; January 1, 1964. Revisor's Note: Later act, see 79-1106 et seq. CASE ANNOTATIONS 1. Cited in construing K.S.A. 79-3107 in action to enforce land sale contract. Coryell v. Hardy, 144 …

79-326. History: L. 1909, ch. 242, § 2; R.S. 1923, 79-326; Repealed, L. 1931, ch. 302, § 3; February 25. CASE ANNOTATIONS 1. Exemption of rural-credit shares issued by building and loan associations upheld. Gunkle v. Killingsworth, 118 Kan. 154, 233 P. 803. 2. Difference between …

79-327. History: L. 1909, ch. 242, § 3; R.S. 1923, 79-327; Repealed, L. 1931, ch. 302, § 3; February 25. CASE ANNOTATIONS 1. Prepaid stock not a credit within meaning of tax laws. Abrahams v. Medlicott, 86 Kan. 106, 108, 119 P. 375. 2. Withdrawal shares taxable hereunder. Ryan v.…

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…

79-329. Oil and gas property as personalty. For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other material therein, and all other eq…

79-330. Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5. In valuing for taxation, oil or gas properties consisting of one or more leases and oil or gas wells, there shall, in addition to the value of all oil- or gas-well material in or upon…

79-331. Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value. (a) Except as otherwise provided in subsection (b), in determining the value of oil and gas leases or properties the appraiser sh…

79-332. History: L. 1917, ch. 323, § 4; R.S. 1923, 79-332; L. 1965, ch. 513, § 1; L. 1967, ch. 487, § 1; L. 1969, ch. 433, § 9; L. 1981, ch. 372, § 1; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHen…

79-332a. Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty. (a) Any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas who…

79-333. Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty. If any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas knowingly gives a false or fraudulent list, schedule or statement required b…

79-334. History: L. 1917, ch. 323, § 6; R.S. 1923, 79-334; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Considered in denying petition of attorney general for writ of quo warranto to prevent utilization of K.S.A. 79-331 and challenging constitutionality thereof. …

79-335. Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls. The owner of each mobile home or manufactured home shall on forms prescribed or approved by the director of property valuation furnish a listing of each mobile home or man…

79-336. Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms. The owner, lessee or operator of any mobile home park, and the owner of any land which is not used as a mobile home park but where any one …

79-337. Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor. The owner, lessee or operator of any mobile home park or the owner of any land which is not used as a mobile home park but where one or more mobile homes or manufactured homes are …

79-338. Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions. The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked shall furnish the county clerk or assessor of the county whe…

79-339. Same; failure to notify, class C misdemeanor. The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked who shall willfully and knowingly fail to submit a list of such watercraft and a list of the names and addresses of the owners of…

79-340. Mobile and manufactured homes as personal property; exception. Except as otherwise provided in this section, a mobile home or manufactured home, for purposes of taxation, shall be considered to be personal property, unless title to the mobile home or manufactured home is …

79-341. History: L. 1978, ch. 394, § 1; Repealed, L. 1981, ch. 373, § 2; January 1, 1982. CASE ANNOTATIONS 1. Act declared unconstitutional; violates article 11, sec. 1 of Kansas Constitution. State ex rel. Stephan v. Martin, 227 Kan. 456, 457, 459, 463, 464, 468, 608 P.2d 880. 2…

79-342. History: L. 1978, ch. 394, § 2; L. 1979, ch. 311, § 1; Repealed, L. 1981, ch. 373, § 2; January 1, 1982. CASE ANNOTATIONS 1. Act unconstitutional; violates article 11, § 1 of Kansas Constitution. State ex rel. Stephan v. Martin, 227 Kan. 456, 457, 458, 459, 462, 463, 464,…

79-343. History: L. 1981, ch. 373, § 1; Repealed, L. 1982, ch. 394, § 1; July 1. CASE ANNOTATIONS 1. Section violates uniform and equal requirements of article 11, sec. 1 of Kansas Constitution and is void. State ex rel. Stephan v. Martin, 230 Kan. 759, 760, 761, 762, 765, 767, 7…

79-344. Cancellation of personal property tax, when. (a) Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued. (b) The provisions of this secti…

79-345. Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year. (a) The value for property tax purposes of any tangible personal property classified for property tax purposes within subclass (6) of class 2 of …

[Repealed or reserved.]