Chapter 79 — TAXATION

79-5021. History: L. 1985, ch. 314, § 11; L. 1988, ch. 393, § 1; L. 1990, ch. 66, § 1; Expired, July 1, 1999. Law Review and Bar Journal References: "Kansas Property Classification and Reappraisal: The 1986 Constitutional Amendment and Statutory Modifications," Nancy Ogle, 29 W.L…

79-5022. History: L. 1985, ch. 314, § 12; L. 1988, ch. 393, § 2; L. 1990, ch. 66, § 2; Expired, July 1, 1999. Law Review and Bar Journal References: "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. N…

79-5023. History: L. 1985, ch. 314, § 13; L. 1988, ch. 393, § 3; Expired, July 1, 1999. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docum…

79-5024. History: L. 1985, ch. 314, § 14; L. 1988, ch. 393, § 4; L. 1990, ch. 66, § 3; Expired, July 1, 1999. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archive…

79-5025. History: L. 1985, ch. 314, § 15; L. 1988, ch. 393, § 5; L. 1990, ch. 66, § 4; Expired, July 1, 1999. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archive…

79-5026. History: L. 1985, ch. 314, § 16; L. 1988, ch. 393, § 6; L. 1990, ch. 66, § 5; Expired, July 1, 1999. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archive…

79-5027. History: L. 1985, ch. 314, § 17; Expired, July 1, 1999. 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 Sessi…

79-5028. History: L. 1985, ch 314, § 18; L. 1988, ch. 393, § 7; L. 1990, ch. 66, § 6; L. 1991, ch. 279, § 6; L. 1995, ch. 269, § 2; L. 1997, ch. 135, § 1; Expired, July 1, 1999. Revisor's Note: Section was amended twice in 1988 session, see also 79-5028a. Attorney General's Opini…

79-5028a. History: L. 1985, ch. 314, § 18; L. 1988, ch. 394, § 4; Repealed, L. 1990, ch. 66, § 60; May 31. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-5029. History: L. 1985, ch. 314, § 19; Expired, July 1, 1999. 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 Sessi…

79-5030. History: L. 1985, ch. 314, § 20; Expired, July 1, 1999. 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 Sessi…

79-5031. History: L. 1985, ch. 314, § 21; Expired, July 1, 1999. CASE ANNOTATIONS 1. Township may not use cash-basis law to refuse to reimburse county for performing repairs to township road. Board of Marshall County Comm'rs v. Lincoln Township, 266 Kan. 355, 362, 970 P.2d 54 (19…

79-5032. History: L. 1985, ch. 314, § 22; L. 1990, ch. 66, § 7; Expired, July 1, 1999. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docume…

79-5033. History: L. 1985, ch. 314, § 23; L. 1988, ch. 356, § 348; Expired, July 1, 1999. Law Review and Bar Journal References: "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23 (1988). Pre…

79-5034. History: L. 1985, ch. 314, § 24; Expired, July 1, 1999. 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 Sessi…

79-5035. History: L. 1985, ch. 314, § 25; Repealed, L. 1990, ch. 66, § 60; May 31. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-5036. History: L. 1985, ch. 314, § 26; L. 1990, ch. 66, § 8; L. 1997, ch. 135, § 2; Expired, July 1, 1999. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archive…

79-5037. History: L. 1985, ch. 314, § 27; Repealed, L. 1997, ch. 187, § 7; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-5038. Same; expiration. The provisions of K.S.A. 79-5021 to 79-5036, inclusive, and amendments thereto, shall expire on July 1, 1999. History: L. 1990, ch. 66, § 9; L. 1991, ch. 279, § 3; L. 1993, ch. 256, § 1; L. 1995, ch. 269, § 3; L. 1996, ch. 264, § 4; L. 1997, ch. 135, § …

79-5039. Computation of taxing subdivision bonded indebtedness limitation, election. (a) The governing body of any taxing subdivision may elect to have the bonded indebtedness limitation of the taxing subdivision computed on the basis of a percentage of assessed valuation, which …

79-5040. Suspension of tax levy limitations. In 1999, and in each year thereafter, all existing statutory fund mill levy rate and aggregate levy rate limitations on taxing subdivisions are hereby suspended. History: L. 1999, ch. 154, § 72; May 27. Cross References to Related Sect…

79-5101. Definitions. As used in this act the term "motor vehicle" means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except: (a) Motor vehicles assessed and taxe…

79-5101a. History: L. 1979, ch. 309, § 1; L. 1980, ch. 325, § 1; L. 1982, ch. 396, § 3; L. 1983, ch. 335, § 1; L. 1991, ch. 286, § 2; L. 1991, ch. 33, § 45; Repealed, L. 1994, ch. 237, § 11; Repealed, L. 1994, ch. 10, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL …

79-5102. Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers. (a) All motor vehicles, as defined by K.S.A. 79-5101, shall be valued and taxed under …

79-5103. Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles. (a) For the year 1981 and thereafter, the department of revenue shall annually adopt a schedule for determining the value of …

79-5104. Classification schedule; rebuilt salvage vehicles. (a) All motor vehicles subject to taxation under the provisions of this act shall be classified according to the following schedule: Class 1$0- $ 749 Class 2750- 1,499 Class 31,500- 2,249 Class 42,250- 2,999 Class 53,000…

79-5105. Imposition of tax; amount; computation; minimum tax. (a) A tax is hereby levied upon every motor vehicle, as the same is defined by K.S.A. 79-5101, and amendments thereto, in an amount which shall be determined in the manner hereinafter prescribed, except that: (1) (A) F…

79-5105a. Computation of tax imposed upon certain vehicles; payment date. Notwithstanding any other provision of law to the contrary, for tax year 1998, and for each tax year thereafter, the amount of personal property tax imposed upon motor vehicles having a gross vehicle weight…

79-5106. Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs. (a) Taxes imposed upon motor vehicles under the provisions of this act shall be levied annually for the period prescribed by article 1 of chapter 8 …

79-5107. Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles. (a) Except as provided in subsection (e), the tax imposed by this act upon any motor vehicle, other than a motor vehicle that replaces a motor vehicle previously …

79-5108. Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials. (a) The secretary of revenue shall provide county officials of the several counties with copies of manuals for the taxati…

79-5109. Allocation and distribution of tax receipts; payment of tax receipts to the state. (a) All moneys received from taxes levied upon motor vehicles under the provisions of K.S.A. 79-5101 to 79-5115, inclusive, and amendments thereto, shall be allocated to the tax levy unit …

79-5110. Apportionment of moneys among tax levy funds; time for crediting. Moneys received by taxing subdivisions from taxes levied under the provisions of K.S.A. 79-5101 et seq. shall be apportioned to each tangible property tax levy fund of each taxing subdivision in the propor…

79-5111. County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms. For the purpose of preparing budgets, the county treasurer of each county shall estimate the amount of money the state, county and each taxing subdivision in the …

79-5112. History: L. 1979, ch. 309, § 12; L. 1983, ch. 337, § 1; Repealed, L. 1983, ch. 333, § 4; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…

79-5113. History: L. 1979, ch. 309, § 13; L. 1982, ch. 298, § 23; Repealed, L. 1983, ch. 338, § 2; April 7. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived …

79-5114. Delinquent tax; interest. All taxes levied upon motor vehicles under the provisions of this act which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, o…

79-5114a. Unlawful acts; penalties. It shall be unlawful and constitute a misdemeanor, punishable by a fine not exceeding an amount equal to the amount of the tax due, for any person with fraudulent intent to fail to pay the tax imposed pursuant to the provisions of K.S.A. 79-510…

79-5115. Rules and regulations. The secretary of revenue is hereby directed to adopt such rules and regulations as are necessary to administer and carry out the provisions of this act. History: L. 1979, ch. 309, § 17; January 1, 1980. Attorney General's Opinions: Personal propert…

79-5116. Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens. Whenever the owner of a motor vehicle subject to taxation under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated has failed to pay …

79-5116a. Cancellation of motor vehicle tax when donated to charitable organization. Notwithstanding the provisions of any law to the contrary, the tax imposed upon a motor vehicle pursuant to K.S.A. 79-5101 et seq., and amendments thereto, which is delinquent and more than one y…

79-5117. Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues. (a) In addition to the tax imposed pursuant to the Kansas retailers' sales tax act, there is hereby imposed an excise tax at…

79-5118. Taxation of recreational vehicles; definitions. As used in K.S.A. 79-5119 to 79-5125, inclusive, and amendments thereto, "recreational vehicle" means a vehicular-type unit built on or for use on a chassis and designed primarily as living quarters for recreational, campin…

79-5119. Same; due date; exemption from property tax. All recreational vehicles, as defined in K.S.A. 79-5118, and amendments thereto, shall be taxed under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, and shall not be subject to property or ad v…

79-5120. Same; imposition of tax; computation of amount; due date; tax situs. (a) A tax is hereby levied upon every recreational vehicle, as the same is defined by K.S.A. 79-5118, and amendments thereto, in the amount of: (1) $70 plus $.90 cwt for a model year five years or less …

79-5121. Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel. (a) Except as provided in subsection (e), the tax imposed by K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, upon any recreational vehicl…

79-5122. Same; forms and information to be provided by secretary of revenue and county officials. (a) The secretary of revenue shall provide county officials of the several counties with such information and forms as may be necessary for the administration of the provisions of K.…

79-5123. Same; allocation and distribution of tax receipts; apportionment to tax levy funds. All moneys received from taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, shall be allocated and distributed t…

79-5124. Same; delinquent tax; interest; amnesty. (a) All taxes levied upon recreational vehicles under the provisions of K.S.A. 79-5118 to 79-5125, inclusive, and amendments thereto, which remain due and unpaid after the date prescribed for the payment thereof shall be subject t…

79-5125. Same; rules and regulations. The secretary of revenue is hereby authorized to adopt such rules and regulations as are necessary to administer the provisions of K.S.A. 79-5118 to 79-5124, inclusive, and amendments thereto. History: L. 1994, ch. 237, § 8; January 1, 1995. …