Chapter 79 — TAXATION

79-1302. History: L. 1913, ch. 331, § 2; R.S. 1923, 79-1302; L. 1959, ch. 373, § 1; Repealed, L. 1965, ch. 511, § 12; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session …

79-1303. History: L. 1913, ch. 331, § 3; R.S. 1923, 79-1303; L. 1959, ch. 365, § 21; Repealed, L. 1965, ch. 511, § 12; June 30. CASE ANNOTATIONS 1. Cited in upholding conviction for killing dog. State v. Fisher, 142 Kan. 627, 629, 50 P.2d 983. 2. Dog not listed for taxation is pe…

[Repealed or reserved.]

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…

79-1406. History: L. 1907, ch. 408, § 14; R.S. 1923, 79-1406; L. 1963, ch. 460, § 5; L. 1969, ch. 433, § 3; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Valuation of real property not determined only by its net return. Miller Investment Co. v. Sedgwick County Com…

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…

79-1411. History: L. 1907, ch. 408, § 19, L. 1908, ch. 76, § 1; L. 1909, ch. 251, § 4; L. 1911, ch. 320, § 1; R.S. 1923, 79-1411; L. 1959, ch. 365, § 22; L. 1961, ch. 438 § 1; Repealed, L. 1965, ch. 511, § 12; June 30. Source or prior law: G.S. 1868, ch. 107, §§ 51, 52; L. 1876, …

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…

79-1412. History: L. 1909, ch. 251, § 6; R.S. 1923, 79-1412; L. 1939, ch. 317, § 1; L. 1951, ch. 479, § 1; L. 1959, ch. 365, § 23; Repealed, L. 1965, ch. 511, § 12; June 30. CASE ANNOTATIONS 1. Cited in considering when exempt character takes effect. Trinity Evangelical Lutheran …

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…

79-1412b. History: L. 1955, ch. 398, § 5; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Appeal from order directing inspection of records held to be moot question. Sybrant v. Williams, 206 Kan. 469, 479 P.2d 814. Previous | Next LEGISLATIVE COORDINATING COUNCIL Ge…

79-1412c. History: L. 1955, ch. 398, § 3; L. 1959, ch. 365, § 24; L. 1965, ch. 511, § 9; L. 1971, ch. 293, § 2; L. 1977, ch. 328, § 2; L. 1985, ch. 314, § 8; Repealed, L. 1987, ch. 375, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived L…

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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC…

79-1413. History: L. 1909, ch. 251, § 7; R.S. 1923, 79-1413; Repealed, L. 1959, ch. 375, § 2; June 30. Revisor's Note: New act, see 79-1413a. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Ar…

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 …

79-1414. History: L. 1907, ch. 408, § 20; L. 1911, ch. 320, § 2; R.S. 1923, 79-1414; L. 1933, ch. 308, § 1; Repealed, L. 1974, ch. 112, § 11; June 1, 1976. Source or prior law: L. 1876, ch. 34, § 41. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived …

79-1415. History: L. 1907, ch. 408, § 21; R.S. 1923, 79-1415; Repealed, L. 1945, ch. 207, § 3; March 8. Source or prior law: G.S. 1868, ch. 25, § 79; G.S. 1868, ch. 107, § 68; L. 1876, ch. 34, § 72. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived L…

79-1416. History: L. 1907, ch. 408, § 22; R.S. 1923, 79-1416; Repealed, L. 1974, ch. 112, § 11; June 1, 1976. Source or prior law: G.S. 1868, ch. 25, § 78. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR …

79-1417. History: L. 1907, ch. 408, § 23; R.S. 1923, 79-1417; Repealed, L. 1965, ch. 511, § 12; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sch…

79-1418. History: L. 1907, ch. 408, § 24; R.S. 1923, 79-1418; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Mentioned as means to enforce statutory duties of assessors; K.S.A. 79-1412a, Third held directory and not mandatory. Spalding v. Price, 210 Kan. 337, 340, …

79-1419. History: L. 1907, ch. 408, § 25; L. 1908, ch. 77, § 1; R.S. 1923, 79-1419; Repealed, L. 1965, ch. 511, § 12; June 30. Source or prior law: G.S. 1868, ch. 107, § 63; L. 1876, ch. 34, § 67. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC…

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 …

79-1421. History: L. 1907, ch. 408, § 28; R.S. 1923, 79-1421; Repealed, L. 1982, ch. 391, § 39; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Scho…

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…

79-1423. History: L. 1907, ch. 408, § 30; R.S. 1923, 79-1423; Repealed, L. 1982, ch. 391, § 39; July 1. Source or prior law: L. 1866, ch. 118, § 40; G.S. 1868, ch. 107, § 58; L. 1876, ch. 34, § 62. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LC…

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 …

79-1425. History: L. 1907, ch. 408, § 32; R.S. 1923, 79-1425; L. 1959, ch. 365, § 25; Repealed, L. 1965, ch. 511, § 12; June 30. Source or prior law: L. 1866, ch. 118, § 42; G.S. 1868, ch. 107, § 60; L. 1876, ch. 34, § 64. Previous | Next LEGISLATIVE COORDINATING COUNCIL General …

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…

79-1427. History: L. 1876, ch. 34, § 60; L. 1919, ch. 307, § 1; R.S. 1923, 79-1427; L. 1963, ch. 460, § 7; L. 1969, ch. 433, § 5; Repealed, L. 1982, ch. 391, § 39; July 1. Source or prior law: L. 1866, ch. 118, § 37; G.S. 1868, ch. 107, § 55. CASE ANNOTATIONS 1. Section not retro…

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…

79-1428. History: L. 1885, ch. 198, § 2; R.S. 1923, 79-1428; 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 Schoo…

79-1429. History: L. 1885, ch. 198, § 3; R.S. 1923, 79-1429; L. 1959, ch. 365, § 26; L. 1969, ch. 310, § 59; Repealed, L. 1982, ch. 391, § 39; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF ST…

79-1430. History: L. 1876, ch. 34, § 66; R.S. 1923, 79-1430; Repealed, L. 1982, ch. 391, § 39; July 1. Source or prior law: L. 1866, ch. 118, § 44; G.S. 1868, ch. 107, § 62. CASE ANNOTATIONS 1. County board of equalization cannot add property to list. Coal Co. v. Emlen, 44 Kan. 1…

79-1431. History: L. 1876, ch. 34, § 68; L. 1877, ch. 43, § 1; R.S. 1923, 79-1431; Repealed, L. 1982, ch. 391, § 39; July 1. Source or prior law: L. 1866, ch. 118, § 46; G.S. 1868, ch. 107, § 64. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC …

79-1432. History: L. 1876, ch. 34, § 70; R.S. 1923, 79-1432; Repealed, L. 1982, ch. 391, § 39; July 1. Source or prior law: L. 1866, ch. 118, § 49; G.S. 1868, ch. 107, § 65. CASE ANNOTATIONS 1. Notice required by this section is jurisdictional. Dykes v. Mortgage Co., 2 Kan. App. …

79-1433. History: L. 1876, ch. 34, § 71; R.S. 1923, 79-1433; Repealed, L. 1982, ch. 391, § 39; July 1. Source or prior law: L. 1866, ch. 118, § 50; G.S. 1868, ch. 107, § 67. CASE ANNOTATIONS 1. Order of county commissioners does not prevent further inquiry. Comm'rs of Lyon Co. v.…

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…

79-1435. History: L. 1949, ch. 224, § 1; L. 1965, ch. 516, § 1; L. 1967, ch. 489, § 1; L. 1972, ch. 362, § 1; Repealed, L. 1992, ch. 131, § 10; July 1. CASE ANNOTATIONS 1. Petition to recover protested taxes sufficiently alleged fraud in making unequal assessments. Kansas City So…