Chapter 79, TAXATION

79-408. Real estate assessment rolls maintained by county clerk; contents. The county clerk shall maintain all real estate assessment rolls that may be required for the assessment districts of the county. Such assessment rolls shall contain a correct and pertinent description of …

79-409. Same; survey of lot or tract, when. If the owner or occupant of any lot or tract of land shall neglect or refuse to furnish the description required by K.S.A. 79-408, and amendments thereto, when demanded by the county clerk, a land surveyor shall ascertain the boundaries…

79-411. Determination of fair market value in money of real property; appraisal and assessment of real property. The appraiser from actual view and inspection or from statistical methods prescribed by the director of property valuation, from consultation with the owner or agent t…

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 sin…

79-414. Lands entered after January 1. It shall be the duty of the county clerk to procure from the land office of the proper district, or districts, an abstract of the lands entered subsequently to the first day of January of the previous year, and all such lands as shown by sai…

79-419. Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax. It shall be the duty of the clerk of the district court of each county of this state, when any lots or land have been partitioned …

79-420. Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser. Whenever the fee to the surface of any tract, parcel or lot of land is in any person or persons, natural or artificial, and the right or title to any mineral…

79-421. Same; forfeiture of office upon failure. Any register of deeds or county clerk knowingly or willfully failing to perform the duty as prescribed in above section shall forfeit his or her office, and upon petition of the county attorney or the attorney general shall upon su…

79-422. Public utility property listed as real estate. All fixed mains, flumes, aqueducts, reservoirs, receptacles, standpipes, purifiers, regulators, lamps, lampposts, meters, shackle-rods, plugs, tanks, wires and all other property, whether herein enumerated or not, used as par…

79-425a. Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals. (a) Whenever a tract of land which has been assessed shall thereafter be divided into tracts owned by different persons, any one or more of such persons, after giving 10 days' w…

79-426. Joint ownership; payment of taxes by one owner; lien. When land owned by two or more persons shall be assessed jointly, and any one or more of them shall not pay the proper portion of the tax due in such cases, any such owner paying the whole tax or who has redeemed the w…

79-427. Apportionment of special tax or assessment on lot or tract in cities. On demand of the county clerk or of any owner of any part of a lot or tract, as herein stated, or any obligee of a bond or other contract to convey any part of a lot or tract within any city of the firs…

79-430. Listing and taxation of certain leased portions of real property. For all purposes associated with property taxation, the provisions of K.S.A. 79-412 notwithstanding, that portion of the fair market value of real property attributable to the leasing of real property, or t…

79-501. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment. Each parcel of real property shall be appraised at its fair market value in money, the value thereof to be determined by the appraiser from actual view and insp…

79-503a. Fair market value defined; allowable variance; factors to be considered in determining fair market value; generally accepted appraisal procedures and standards to be utilized; exclusion of federal internal revenue code section 1031 exchange transactions. "Fair market val…

79-504. Appraisal standards; definitions. For the purposes of this act: (a) "Appraisal foundation" and "foundation" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois. (b) "Written appraisal" means a written …

79-505. Appraisal standards; adoption by director of property valuation; additional standards, when. (a) The director of property valuation shall adopt appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation …

79-506. Same; interim standards; time for adoption of final standards. (a) The uniform standards of professional appraisal practice as promulgated by the appraisal standards board of the appraisal foundation in effect on March 1, 1992, for all dates of valuation on or after Janua…

79-507. Commercial and industrial machinery and equipment; definition; classification and valuation. (a) In accordance with the provisions of section 1 of article 11 of the constitution of the state of Kansas, all commercial and industrial machinery used directly in the manufactu…

79-5a01. Public utility or public utilities; defined. (a) As used in this act, the terms "public utility" or "public utilities" means every individual, company, corporation, association of persons, brokers, marketers, lessees or receivers that now or hereafter own, broker or mark…

79-5a01c. Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas. It is the purpose of the amendments enacted in this legislation to K.S.A. 79-5a01 to carry out the mandate of the electorate of the state of Kansas who in 1992 amended section 1 …

79-5a02. Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general. Every public utility with property in this state shall through its owner, officer or agent having control of its…

79-5a03. Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts. The director of property valuation shall contract with a qualified appraiser or appraisal company or companies to appraise the propert…

79-5a04. Same; valuation of real and personal property. The director of property valuation shall annually determine the fair market value of public utility property, both real and personal, tangible and intangible, of every public utility as defined in subsection (a) of K.S.A. 79…

79-5a05. Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation. Before the assessed valuation of public utility property is finally determined, the director of property valuation shall cause to be sent to each public…

79-5a08. Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required. Any individual, partnership, corporation or public utility, which acquires by deed or other instrument all or any portion of another…

79-5a09. Same; failure to comply with act; penalties. Every public utility which shall fail or refuse to comply with any of the provisions of this act shall forfeit not less than one thousand dollars ($1,000) for each such offense, such penalty to be recovered in an action in the…

79-5a10. Application of K.S.A. 79-5a04. The provisions of this act shall apply to all taxable years commencing after December 31, 1970. History: L. 1971, ch. 295, § 2; April 19.

79-5a11. Administration and enforcement by secretary of revenue; rules and regulations. The secretary of revenue is hereby authorized and empowered to administer and enforce the provisions of this act and the act of which this act is amendatory and to adopt such rules and regulat…

79-5a12. Application of K.S.A. 79-5a01, 79-5a06a and 79-5a11. The provisions of this act shall apply to all taxable years commencing after December 31, 1972. History: L. 1973, ch. 390, § 4; April 19.

79-5a13. Application of K.S.A. 79-5a01. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1985. History: L. 1986, ch. 371, § 2; April 24.

79-5a14. Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty. (a) Any public utility required to make a return in writing to the director of property valuation on forms prescribed by the director showing all the informa…

79-5a15. Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction. (a) If, the director of property valuation discovers, after the assessed valuation of any public utility's property has been certified to …

79-5a25. Apportionment of assessed valuation of certain utilities to taxing districts. After the completion of the valuation of properties valued under K.S.A. 79-5a01 et seq., and amendments thereto, excepting railroad properties, the director of property valuation shall apportio…

79-5a26. Apportionment of assessed valuation of railroads to taxing districts. After the completion of the valuation of railroad properties the director of property valuation shall apportion the assessed valuation to taxing units in the following manner: First. There shall be ass…

79-5a27. Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure. On or before June 1 each year, the director of property valuation shall certify to the county clerk of each county the amount of assessed valuatio…

79-5a28. Application of K.S.A. 79-5a25 through 79-5a27. The provisions of K.S.A. 79-5a25 to 79-5a27, inclusive, shall be applicable to all tax years commencing after December 31, 1988. History: L. 1987, ch. 373, § 5; July 1.

79-5b01. Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs. (a) Except as provided in article 5a of chapter 79 of the Kansas statutes annotated, and amendments thereto, on or before October 15 of the …

79-5b02. Same; documentation; physical inspection of the property. The director of property valuation may require the county appraiser and the taxpayer to submit such documentation to the independent appraiser described in K.S.A. 79-5b01, and amendments thereto, as necessary in o…

79-5b03. Same; notification; objections; informal meeting. (a) The director of property valuation shall notify the taxpayer and the county appraiser on or before March 1 for real property and May 1 for personal property, of the classification and appraised valuation of the proper…

79-5b04. Same; rules and regulations. Prior to January 1, 2015, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of K.S.A. 79-5b01 through 79-5b03, and amendments thereto. History: L. 2014, ch. 140, § 7; July 1.

79-5b05. Severability. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this act which can be given effect without the invalid provision or application, and…

79-6a01. Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions. Prior to January 1, 2014, the director of property valuation shall value and assess annually the over-the-road motor vehicles and rollin…

79-6a02. Same; statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; recomputation, when. On or before May 15, 2012 and 2013, every person, firm or corporation which was a motor carrier on January 1 of such year and who or which own…

79-6a03. Same; assessed valuation; computation. Prior to January 1, 2014, the director of property valuation shall value and assess all over-the-road motor vehicles owned, used and operated in the state of Kansas during the preceding calendar year by every motor carrier for the p…

79-6a04. Same; annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds. Prior to January 1, 2014, the director of property valuation each year, shall make a levy for purposes of taxati…

79-6a07. Same; civil actions, when. In lieu of, and in addition to, the method of collecting motor carrier taxes and interest as provided in K.S.A. 79-6a11, the director of property valuation may and is hereby empowered to bring a civil action against any motor carrier to recover…

79-6a08. Same; records of carriers; inspections by director of property valuation. Every motor carrier to which this act applies shall keep and preserve records and books of all over-the-road motor vehicles owned, used or operated in the state of Kansas, together with a record of…

79-6a09. Same; revolving fund for payment of refunds. A revolving fund designated as the motor carrier tax refund fund not to exceed five thousand dollars ($5,000) shall be set apart and maintained by the director of property valuation from the motor carrier tax collected under t…

79-6a10. Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations. Any motor carrier shall be entitled to pay taxes levied pursuant to this act under protest and in protesting the payment of such taxes, …