Chapter 79 — TAXATION

[Repealed or reserved.]

79-401. How listed, valued and returned. The real property of this state shall be listed, valued, returned and equalized in the manner provided in this act and in other laws applicable. History: L. 1911, ch. 316, § 1; May 22; R.S. 1923, 79-401. Source or prior law: L. 1866, ch. 1…

79-402. History: L. 1911, ch. 316, § 2; L. 1915, ch. 356, § 1; R.S. 1923, 79-402; L. 1927, ch. 323, § 1; L. 1953, ch. 420, § 1; Repealed, L. 1955, ch. 398, § 6; January 1, 1956. Source or prior law: L. 1866, ch. 118, § 21; G.S. 1868, ch. 107, § 31; L. 1876, ch. 34, § 43. Revisor'…

79-403. History: L. 1911, ch. 316, § 3; R.S. 1923, 79-403; Repealed, L. 1963, ch. 460, § 10; June 30. CASE ANNOTATIONS 1. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 335, 26 P.2d 269. 2. Mineral rights separated from surface rights…

79-404. History: L. 1911, ch. 316, § 4; R.S. 1923, 79-404; L. 1959, ch. 365, § 7; Repealed, L. 1963, ch. 461, § 3; June 30. CASE ANNOTATIONS 1. Annexation after July fifth not taxable for current year. City of Hutchinson v. Stewart, 105 Kan. 743, 745, 185 P. 740. 2. Property anne…

79-405. Plat of subdivisions. Whenever any subdivision of land of forty acres or less, or any lot or subdivision, is owned by two or more persons in severalty, and the description of one or more of the different parts or parcels thereof cannot be made sufficiently certain and acc…

79-406. Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost. Whenever any subdivision of land, as specified in the preceding section, shall have been divided and is owned in severalty by two or more persons, and the own…

79-407. Same; appeal from action of county clerk; hearing by county commissioners. Any person aggrieved by the action of the county clerk in ordering a survey and plat of any subdivision of land, as hereinbefore provided, may within ten days appeal therefrom to the board of count…

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…

79-410. History: L. 1911, ch. 316, § 10; R.S. 1923, 79-410; L. 1975, ch. 496, § 4; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 336, 26 P.2d 269. Previous | Next LEGISLAT…

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…

79-413. History: L. 1911, ch. 316, § 13; R.S. 1923, 79-413; Repealed, L. 1959, ch. 365, § 32; June 30. Source or prior law: L. 1866, ch. 118, § 38; G.S. 1868, ch. 107, § 35; L. 1876, ch. 34, § 48. CASE ANNOTATIONS 1. Cited in considering when exempt character attaches to property…

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…

79-415. History: L. 1911, ch. 316, § 15; R.S. 1923, 79-415; Repealed, L. 1963, ch. 460, § 10; June 30. Source or prior law: L. 1866, ch. 118, § 26; G.S. 1868, ch. 107, § 37; L. 1876, ch. 34, § 51. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC…

79-416. History: L. 1911, ch. 316, § 16; R.S. 1923, 79-416; Repealed, L. 1975, ch. 496, § 5; July 1. Source or prior law: L. 1866, ch. 118, § 48; G.S. 1868, ch. 107, § 39; L. 1876, ch. 34, § 53. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC D…

79-417. History: L. 1911, ch. 316, § 17; R.S. 1923, 79-417; L. 1953, ch. 421, § 1; L. 1982, ch. 391, § 27; Repealed, L. 1990, ch. 346, § 4; July 1. Source or prior law: L. 1866, ch. 118, § 47; G.S. 1868, ch. 107, § 38; L. 1875, ch. 147, § 1; L. 1876, ch. 34, § 54; L. 1911, ch. 32…

79-418. History: L. 1911, ch. 316, § 18; R.S. 1923, 79-418; Repealed, L. 1990, ch. 346, § 4; July 1. Source or prior law: L. 1875, ch. 147, § 2; L. 1876, ch. 34, § 55. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meeti…

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…

79-425. History: L. 1915, ch. 359, § 3; R.S. 1923, 79-425; L. 1959, ch. 367, § 1; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Cited in determining authority of clerk to value land in drainage district. Fidelity Nat'l Bank and Trust Co. v. Morris, 130 Kan. 290, 2…

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…

[Repealed or reserved.]

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…

79-502. History: L. 1951, ch. 213, § 1; Repealed, L. 1959, ch. 368, § 1; March 27. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-503. History: L. 1963, ch. 460, § 4; L. 1965, ch. 515, § 1; L. 1969, ch. 433, § 10; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Purpose of act; fair and equitable value of property for taxation; justifiable value considered. Board of County Commissioners v. B…

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…

79-5a01a. History: L. 1969, ch. 434, § 1; L. 1971, ch. 294, § 1; L. 1981, ch. 374, § 1; Repealed, L. 1982, ch. 395, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessio…

79-5a01b. History: L. 1969, ch. 434, § 1; L. 1971, ch. 294, § 1; L. 1981, ch. 375, § 1; L. 1982, ch. 395, § 1; L. 1983, ch. 314, § 1; L. 1986, ch. 371, § 1; L. 1999, ch. 154, § 4; Repealed, L. 2000, ch. 139, § 8; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Po…

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…

79-5a04a. History: L. 1969, ch. 434, § 4; L. 1971, ch. 295, § 1; L. 1973, ch. 390, § 1; L. 1981, ch. 374, § 2; Repealed, L. 1982, ch. 395, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF S…

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…

79-5a06. History: L. 1969, ch. 434, § 6; Repealed, L. 1973, ch. 390, § 5; April 19. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-5a06a. History: L. 1973, ch. 390, § 2; Repealed, L. 1987, ch. 373, § 7; 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…

79-5a07. History: L. 1969, ch. 434, § 7; L. 1972, ch. 356, § 1; Repealed, L. 1987, ch. 373, § 7; January 1, 1989. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Arc…

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…