Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-5a09 Same; failure to comply with act; penalties
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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…
K.S.A. 79-5a10 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived…
K.S.A. 79-5a11 Administration and enforcement by secretary of revenue; rules and regulations
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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…
K.S.A. 79-5a12 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived …
K.S.A. 79-5a13 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents …
K.S.A. 79-5a14 Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty
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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…
K.S.A. 79-5a15 Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction
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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 …
K.S.A. 79-5a25 Apportionment of assessed valuation of certain utilities to taxing districts
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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…
K.S.A. 79-5a26 Apportionment of assessed valuation of railroads to taxing districts
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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…
K.S.A. 79-5a27 Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure
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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…
K.S.A. 79-5a27a Repealed
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79-5a27a. History: L. 1987, ch. 373, § 4; L. 2005, ch. 199, § 2; L. 2008, ch. 109, § 78; Repealed, L. 2009, ch. 143, § 37; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sess…
K.S.A. 79-5a28 Application of K
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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. Previous | Next LEGISLATIVE COORDINATING COUNCIL Genera…
K.S.A. 79-5b01 Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs
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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 …
K.S.A. 79-5b02 Same; documentation; physical inspection of the property
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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…
K.S.A. 79-5b03 Same; notification; objections; informal meeting
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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…
K.S.A. 79-5b04 Same; rules and regulations
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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. Previous | Next LEG…
K.S.A. 79-5b05 Severability
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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…
K.S.A. 79-601 Repealed
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79-601. History: R.S. 1923, 79-601; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1876, ch. 34, § 25. CASE ANNOTATIONS 1. Railroad lands in cities subject to assessment for local improvements; assessments against railroad lands collected by tax warran…
K.S.A. 79-602 Repealed
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79-602. History: L. 1876, ch. 34, § 29; L. 1909, ch. 243, § 2; R.S. 1923, 79-602; L. 1959, ch. 365, § 11; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1866, ch. 118, § 20; G.S. 1868, ch. 107, § 29; L. 1869, ch. 124, § 1. CASE ANNOTATIONS 1. Rolling s…
K.S.A. 79-603 Repealed
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79-603. History: L. 1876, ch. 34, § 31; L. 1909, ch. 243, § 4; R.S. 1923, 79-603; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Se…
K.S.A. 79-604 Repealed
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79-604. History: L. 1876, ch. 34, § 32; R.S. 1923, 79-604; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1869, ch. 124, § 5. CASE ANNOTATIONS 1. Capitalization of earnings is proper factor in valuation of railroad. Pleasant v. Missouri, Kansas, Texas …
K.S.A. 79-605 Repealed
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79-605. History: L. 1907, ch. 408, § 34; L. 1909, ch. 243, § 5; R.S. 1923, 79-605; Repealed, L. 1987, ch. 373, § 7; January 1, 1989. Source or prior law: L. 1876, ch. 34, § 33. CASE ANNOTATIONS 1. Cited in discussing recovery of taxes where property listed in wrong school distric…
K.S.A. 79-606 Repealed
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79-606. History: L. 1907, ch. 408, § 35; R.S. 1923, 79-606; Repealed, L. 1987, ch. 373, § 7; January 1, 1989. Source or prior law: L. 1876, ch. 34, § 34. CASE ANNOTATIONS 1. In assessing railroad for highway valuation by tax commission not proper basis. Railway Co. v. Labette Cou…
K.S.A. 79-607 Repealed
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79-607. History: L. 1907, ch. 408, § 36; R.S. 1923, 79-607; Repealed, L. 1987, ch. 373, § 7; January 1, 1989. Source or prior law: L. 1876, ch. 34, § 35. CASE ANNOTATIONS 1. Cited in determining what constitutes railroad right-of-way. Danielson v. Woestemeyer, 131 Kan. 796, 799, …
K.S.A. 79-608 Repealed
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79-608. History: L. 1907, ch. 408, § 37; L. 1909, ch. 243, § 6; R.S. 1923, 79-608; L. 1959, ch. 365, § 12; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1876, ch. 34, § 36. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archive…
K.S.A. 79-609 Repealed
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79-609. History: L. 1907, ch. 408, § 38; L. 1909, ch. 243, § 7; R.S. 1923, 79-609; L. 1933, ch. 306, § 1; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1876, ch. 34, § 38. CASE ANNOTATIONS 1. Cited in holding K.S.A. 79-1427 is applicable to railroad p…
K.S.A. 79-6a01 Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions
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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…
K.S.A. 79-6a02 Same; statement or schedule; contents; failure to file, penalty; extension, waiver or reduction of penalty; recomputation, when
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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…
K.S.A. 79-6a03 Same; assessed valuation; computation
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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…
K.S.A. 79-6a04 Same; annual tax levy; rate; tax situs; statement, contents; informal conference; time for payment of tax; interest on delinquencies; disposition of proceeds
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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…
K.S.A. 79-6a05 Repealed
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79-6a05. History: L. 1929, ch. 288, § 5; Repealed, L. 1951, ch. 478, § 1; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …
K.S.A. 79-6a06 Repealed
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79-6a06. History: L. 1955, ch. 399, § 5; Repealed, L. 1959, ch. 369, § 11; December 31. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docum…
K.S.A. 79-6a07 Same; civil actions, when
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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…
K.S.A. 79-6a08 Same; records of carriers; inspections by director of property valuation
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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…
K.S.A. 79-6a09 Same; revolving fund for payment of refunds
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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…
K.S.A. 79-6a10 Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations
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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, …
K.S.A. 79-6a11 Same; collection of unpaid taxes; tax lien
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79-6a11. Same; collection of unpaid taxes; tax lien. All motor carrier taxes levied by the director of property valuation, including the penalties and interest provided in K.S.A. 79-6a04 and amendments thereto, which remain due and unpaid on the first day of the month following t…
K.S.A. 79-6a12 Same; rules and regulations
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79-6a12. Same; rules and regulations. The secretary of revenue shall adopt rules and regulations for the administration of this act. History: L. 1959, ch. 369, § 10; L. 1972, ch. 342, § 86; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LC…
K.S.A. 79-6a13 Uncollectable motor carrier taxes; abatement and removal from accounts of division
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79-6a13. Uncollectable motor carrier taxes; abatement and removal from accounts of division. Motor carrier ad valorem tax liabilities levied by the director of property valuation, including any penalty and interest thereon, which are determined to be uncollectable accounts under …
K.S.A. 79-6a14 Determination by director to abate account; petition to state board of tax appeals, contents; determination by board; order of abatement
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79-6a14. Determination by director to abate account; petition to state board of tax appeals, contents; determination by board; order of abatement. (a) Whenever the director of property valuation shall determine that it is advisable to abate motor carrier ad valorem tax liabilitie…
K.S.A. 79-6a15 Same; authorized reasons or basis for abatement
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79-6a15. Same; authorized reasons or basis for abatement. Any motor carrier ad valorem tax liability, including any penalty and interest thereon, levied by the director of property valuation which tax liability is determined by the director to be an uncollectable account after al…
K.S.A. 79-6a16 Same; notice and record of abatement; abatement of court costs
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79-6a16. Same; notice and record of abatement; abatement of court costs. Within 60 days after the director of property valuation has issued an order abating any motor carrier ad valorem tax liability levied by the director, notice of the abatement shall be made by the director to…
K.S.A. 79-701 Repealed
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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 unde…
K.S.A. 79-702 Repealed
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79-702. History: L. 1919, ch. 304, § 2; R.S. 1923, 79-702; L. 1959, ch. 365, § 13; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 2; L. 1905, ch. 502, § 2; L. 1909, ch. 255, § 2. CASE ANNOTATIONS 1. Act cited in determining what consti…
K.S.A. 79-703 Repealed
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79-703. History: L. 1919, ch. 304, § 3; R.S. 1923, 79-703; Repealed, L. 1958, ch. 62, § 4 (Budget Session); February 19. Source or prior law: L. 1897, ch. 245, § 3; L. 1901, ch. 362, § 1; L. 1905, ch. 502, § 3; L. 1908, ch. 81, § 1; L. 1909, ch. 255, § 3. Previous | Next LEGISLAT…
K.S.A. 79-704 Repealed
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79-704. History: L. 1919, ch. 304, § 4; R.S. 1923, 79-704; L. 1958, ch. 61, § 2 (Budget Session); Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 3; L. 1901, ch. 362, § 2; L. 1905, ch. 502, § 4; L. 1908, ch. 81, § 2; L. 1909, ch. 255, §…
K.S.A. 79-705 Repealed
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79-705. History: L. 1919, ch. 304, § 5; R.S. 1923, 79-705; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 3; L. 1905, ch. 502, § 5; L. 1909, ch. 255, § 5. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived …
K.S.A. 79-706 Repealed
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79-706. History: L. 1919, ch. 304, § 6; R.S. 1923, 79-706; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 3; L. 1901, ch. 362, § 3; L. 1905, ch. 502, § 6; L. 1909, ch. 255, § 6. CASE ANNOTATIONS 1. State commission, not county clerk, p…
K.S.A. 79-707 Repealed
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79-707. History: L. 1919, ch. 304, § 7; R.S. 1923, 79-707; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 3; L. 1905, ch. 502, § 7; L. 1909, ch. 255, § 7. CASE ANNOTATIONS 1. Means of questioning tax assessment considered. Atchison, T.…
K.S.A. 79-708 Repealed
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79-708. History: L. 1919, ch. 304, § 8; R.S. 1923, 79-708; Repealed, L. 1969, ch. 434, § 10; January 1, 1970. Source or prior law: L. 1897, ch. 245, § 4; L. 1905, ch. 502, § 8; L. 1909, ch. 255, § 8. CASE ANNOTATIONS 1. Mentioned; injunction action against requiring data required…