Chapter 79, TAXATION

79-1126a. Credit against tax for interest rate reductions on certain agricultural production loans. (a) On and after the effective date of this act and prior to July 1, 2004, a state bank or national banking association which extends or renews an agricultural production loan unde…

79-1127. Estimated tax; manner of payment; penalties. (a) Every national banking association, bank, trust company, and savings and loan association subject to taxation under article 11 of chapter 79 of the Kansas Statutes Annotated whose tax liability can reasonably be expected t…

79-1128. Allocation and apportionment of income of financial institutions engaged in multi-state business activities; definitions. As used in K.S.A. 79-1128 through 79-1132, unless the context otherwise requires: (a) "Billing address" means the location indicated in the books and…

79-1129. Procedures and methodology in determining allocable and apportionable income; computation of certain deductions from income; filing of certain statements with secretary. (a) Except as otherwise specifically provided, a financial institution whose business activity is tax…

79-1130. Same; receipts factor defined and described. (a) General. The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and without this …

79-1131. Same; property factor defined and described. (a) General. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable ye…

79-1132. Same; payroll factor defined and described. (a) General. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid f…

79-1133. Tax upon cessation of business as financial institution; computation. For taxpayers described in K.S.A. 79-1106, and amendments thereto, a tax is hereby imposed for the privilege of engaging in transactions or activity incidental or related to the cessation of doing busi…

79-1134. Supplemental to K.S.A. 79-1106 et seq. K.S.A. 79-1128 through 79-1133 shall be and constitute a part of and shall be supplemental to the privilege tax statutes enacted at K.S.A. 79-1106 et seq., and amendments thereto. History: L. 1996, ch. 270, § 8; July 1.

79-1135. Consolidated returns or combined reports required, when. (a) Any taxpayer described in K.S.A. 79-1106, and amendments thereto, which owns, capitalizes or utilizes an affiliate with one of the affiliate's purposes being to make, hold or manage for, or on behalf of, the ta…

79-1136. Application of act. The provisions of this act shall apply to all taxable years commencing after December 31, 1997. History: L. 1998, ch. 194, § 4; July 1.

79-1301. Dogs as personalty; rights and restraints. A dog shall be considered as personal property and have all the rights and privileges and be subject to like lawful restraints as other livestock. History: L. 1913, ch. 331, § 1; R.S. 1923, 79-1301; L. 1963, ch. 465, § 1; April …

79-1401. Powers and duties of director of property valuation; meetings of county assessors, expenses. The said director of property valuation shall provide a uniform method of keeping the tax rolls and books relating to taxation in each county of the state and in the office of th…

79-1402. General supervision of taxation by director of property valuation; legislative recommendations; records and publications. The state director of property valuation shall have general supervision of the system of taxation throughout the state, shall have power to make a th…

79-1403. Investigations; reports by local officers; testimony and production of books; witness fees; perjury. In making any investigation, the director of property valuation shall have power to require local officers whose duties pertain to the assessment and collection of taxes,…

79-1404. General duties and powers of director of property valuation. It shall be the duty of the director of property valuation, and the director shall have the power and authority: First. To have and exercise general supervision over the administration of the assessment and tax…

79-1404a. Review of valuation changes of appraiser by director of property valuation. The director of property valuation shall have authority to review any valuation change made by a county or district appraiser pursuant to K.S.A. 79-1448 and 79-2005, and amendments thereto, or a…

79-1404b. Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when. In those counties which fail to meet the minimum requirements for substantial appraisal compliance, the director of property valuation shall p…

79-1405. Violation of laws and regulations by officers. The director of property valuation shall have the power and authority to prosecute any member of any board of county commissioners and any county, township or city assessor for a violation of any of the rules and regulations…

79-1407. Tax exempt bonds. No person shall be required to list for taxation any state, county, city, school district and municipal bonds of the state of Kansas, or other evidences of indebtedness issued by municipal corporations of this state. History: L. 1925, ch. 279, § 1; L. 1…

79-1408. Interrogatories and questions for taxpayers; penalties. The director of property valuation shall prepare all necessary interrogatories and questions to be answered by the taxpayers and persons of each county, and the form of the same, and the oath to be annexed thereto, …

79-1409. Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes. The state board of tax appeals shall constitute a state board of equalization, and shall equalize the valuation and assessmen…

79-1410. Abstracts of assessments, tabulations. It shall be the duty of the director of property valuation to compile the abstracts of assessments received from county clerks into tabular statements convenient for the use of the state board of tax appeals. History: L. 1876, ch. 3…

79-1411a. County as assessment administration unit. Beginning with the year 1956 the county is hereby declared to be the governmental unit charged with the primary responsibility for the administration of all laws relating to the assessment, review, equalization, extension and co…

79-1411b. County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements. Each county shall comprise a separate assessment district, and the county or district appraiser shall have the duty of appraising all tangible…

79-1412a. Powers and duties of county and district appraisers; limitations. (a) County appraisers and district appraisers shall perform the following duties: First. Install and maintain such records and data relating to all property in the county, taxable and exempt, as may be re…

79-1412d. Application of K.S.A. 79-1412a. The provisions of this act shall apply to all tax years commencing after December 31, 1984. History: L. 1985, ch. 313, § 2; July 1.

79-1413a. Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions. Whenever upon complaint made …

79-1420. Fraudulent listing or evasion by taxpayer; penalty; prosecution. If any person, association, company, corporation or personal property tax rendition form preparer shall knowingly give a false or fraudulent list, schedule or statement, or shall willfully fail to disclose …

79-1422. Penalty for late filing of or failure to file statement listing property; abatement of penalty. (a) Any person required to file a statement listing property for assessment and taxation purposes under the provisions of this act who fails to make and file such statement on…

79-1424. Bank records not to be produced or examined. No director of property valuation, assessor or deputy assessor shall have the power to compel the production of the books of any bank or to examine the same; nor shall any officer of any bank be compelled to testify as to the …

79-1426. Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted. Any county assessor, deputy assessor, member of the state board of tax appeals, director of property valuation, or member of any c…

79-1427a. Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure. (a) If, the county appraiser discovers, after the tax roll has been certified to the county clerk, that any tangibl…

79-1427b. Waiver of penalties on certain escaped personal property. The board of county commissioners of any county may waive any penalty imposed pursuant to the provisions of K.S.A. 79-1422 and 79-1427a, and amendments thereto, with respect to the discovery in 1993 or 1994 of ta…

79-1427c. Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when. If, from and after January 1, 1994, and on or before March 14, 1995, the county or district appraiser discovers any taxable tangible personal pr…

79-1434. Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties. (a) Whenever, subsequent to January 1 of any year, any person, firm or corporation brings or sends into any county from outside of the state any stoc…

79-1437c. Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information. No deed or instrument providing for the transfer of title to real estate or affidavit of equitable interest in real estate shall be recorded in the…

79-1437d. Same; devised by director of property valuation; approval by legislature; information to be contained therein. The real estate sales questionnaire shall be devised by the director of property valuation, and the director shall furnish copies thereof to the register of de…

79-1437e. Same; inapplicability to certain transfers of title. (a) The real estate sales validation questionnaire required by this act shall not apply to transfers of title: (1) Recorded prior to the effective date of this act; (2) made solely for the purpose of securing or relea…

79-1437f. Same; disposition and use of contents thereof, to and by whom. Except as otherwise provided by K.S.A. 79-1460, and amendments thereto, contents of the real estate sales validation questionnaire shall be made available only to the following people for the purposes listed…

79-1437g. Same; penalty for violations. Any person who shall falsify the value of real estate transferred shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not more than $500. History: L. 1991, ch. 162, § 7; L. 1992, ch. 159, § 3; April 30. Attorn…

79-1439. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment. (a) All real and tangible personal property which is subject to general ad valorem taxation shall be appraised uniformly and equally as to class and, unless ot…

79-1439a. Classification of certain not-for-profit organization real property; assessment rate. (a) In accordance with and for the purposes of section 1 of article 11 of the Kansas constitution, real property, to the extent herein specified, which is owned and operated by a not-f…

79-1439b. Recoupment of tax when property classified under K.S.A. 79-1439a changes use; procedures. (a) Whenever land owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraph (7) of subsection (c) of section 501 of the feder…

79-1439c. Classification of certain commercial and industrial machinery and equipment. (a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all commercial and industrial machinery and equipment which is not classified for property tax purpo…

79-1439d. Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites. (a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all wireless communication towers, broadcast towers, ant…

79-1439e. Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer. In accordance with the provisions of section 1 of article 11 of the Constitution of the State of Kansas, a bed, …

79-1444. Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment. There is hereby established a technical advisory committee on the assessment-sales ratio study. The committee shall consist of…

79-1445. County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise. The director of property valuation shall examine the tax assessment and appraisal of tax…

79-1448. Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels. Any taxpayer may complain or appeal to the county appraiser from the classification or appraisal …