Chapter 79, TAXATION

79-234. Same; certain tangible personal property. (a) The following described property, to the extent specified by this section, shall be and is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: First. Any property classified for pr…

79-235. Same; certain buildings constructed on property of university of Kansas or related endowment association owned or operated by Kansas not-for-profit entity for strategic technology acquisition and commercialization incubator purposes. (a) The following described property, …

79-250. Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation. No city or county may grant any exemption from ad valorem taxation under section 13 of article 11 of the Constitution of the state of Kansas for al…

79-251. Procedure governing grant of property tax exemptions pursuant to section 13 of article 11 of constitution. Prior to the granting of an exemption for any property from ad valorem taxation pursuant to the provisions of section 13 of article 11 of the constitution of the sta…

79-252a. Exemption of certain property pursuant to section 13 of article 11 of constitution not applicable to school district taxation. No ad valorem tax exemption for real or personal property, located within a redevelopment district established pursuant to K.S.A. 74-8921, and a…

79-253. Applicability of amendments to K.S.A. 79-201, 79-251 and 12-1749d. Provisions added by amendments of this act to K.S.A. 79-201a and K.S.A. 79-251 and amendments thereto, and K.S.A. 1997 Supp. 12-1749d, and amendments thereto, shall not be applicable with respect to the ex…

79-254. Exempt property deemed used exclusively, when. (a) Any real property, or portion thereof, which is otherwise exempt from property taxation pursuant to the provisions of K.S.A. 79-201, 79-201a, 79-201b, 79-201g and amendments thereto, and which is leased or otherwise used …

79-255. Property tax refund for oil lease property; claim procedures. (a) For all taxable years commencing after December 31, 1999, and subject to the provisions of this section, there shall be allowed as a property tax refund to the operator of an oil lease an amount equal to 50…

79-256. Independent power producer property and pollution control devices; definitions. As used in K.S.A. 79-256 and 79-257, and amendments thereto: (a) "Independent power producer property" means all or any portion of property used solely in the generation, marketing and sale of…

79-257. Property exempt from taxation; certain electric generation property and pollution control devices. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (a) All…

79-258. Property exempt from taxation; certain electric public utility property and pollution control devices. The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: (a) All electric …

79-259. Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: (a) All electric tra…

79-260. Property exempt from taxation; new automobile manufacturing property. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of Kansas: Any new automobile manufacturing property. (b) The provisio…

79-261. Procedure governing classification of property for purposes of exemption under K.S.A. 79-223. (a) (1) The provisions of this section are intended to codify the original legislative intent of the 2006 law exempting from ad valorem taxation commercial and industrial machine…

79-262. Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassification. (a) After July 1, 2014, the owner of any project being constructed with the proceeds of industrial revenue bonds which has been e…

79-264. Property exempt from taxation; certain property owned by a redevelopment authority. (a) The following described property, to the extent herein specified, shall be exempt from all property taxes levied under the laws of the state of Kansas: All buildings, together with the…

79-265. Property exempt from taxation; certain antique utility trailers. (a) (1) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: Any antique utility trailer regi…

79-266. Property exempt from taxation; certain new electric generation property and pollution control devices. (a) The following described property, to the extent herein specified, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas:…

79-267. Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment. (a) The following described property, to the extent herein specified, is hereby exempt from all property or ad valorem taxes levied under the laws of the state of …

79-301. Personal property to be listed and assessed. All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof. Such listing and assessment shall be made as hereinafter provided. Histo…

79-303. Who to list property. Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment. The property of every ward shall be listed by his or her guardian; of ever…

79-304. Place of listing of certain property for taxation purposes. Every person required to list property on behalf of others shall list such property in the taxing districts in which the property is located and such person shall list such property separate and apart from such p…

79-305a. Rendition preparers; definitions. As used in this act: (a) "Person" means any individual, firm, partnership, joint adventure, association or corporation. (b) "Personal property tax rendition form" means any list, schedule or statement required to be furnished pursuant to…

79-306. Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception. On or before March 15 of each year, or the next following business day if such date falls on a day other than a r…

79-306d. Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation. (a) This section shall not apply: (1) To mot…

79-306e. Valuation of watercraft, proration. (a) The value for property tax purposes of any watercraft, as defined by K.S.A. 79-5501, and amendments thereto, which is acquired or sold after January 1 and prior to September 1 of any taxable year shall be equal to the value determi…

79-308. Statements to include tax situs information. The personal property statements required by this act shall set forth the name of the township, city and school district in which such property is located, the residence address of the owner and such other information as requir…

79-309. Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto. All property shall be listed and valued on the first day of January in the year in which the same is assessed, and the transfer and sale of any taxable personal proper…

79-310a. Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts. Shares of stock issued by a corporation classified as a regulated investment company under the provisions of the federal int…

79-319. Collection of tax; removal of personalty from county before taxes paid. When any person is about to remove his or her property from the county, after the same has been assessed and before the taxes thereon have been paid, without leaving sufficient remaining for the payme…

79-319a. Same; removal of buildings from delinquent real estate; penalty. If the owner of any real property shall remove, or suffer or permit to be removed by others, any residence or mercantile building from said real estate without first having paid any taxes thereon, due and d…

79-320. Same; duty of public officers. It shall be the duty of all township trustees, assessors, sheriffs and city councilmen to at once inform the county or district attorney of the making or attempted making of sales, levy of attachments or removals provided for in this act, an…

79-322. Highway or railway bridge on state line; listing and valuing. All persons, companies or corporations owning, controlling or operating any highway or railroad bridge over any stream or river forming the boundary line between this and any other state shall be required to li…

79-329. Oil and gas property as personalty. For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other material therein, and all other eq…

79-330. Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5. In valuing for taxation, oil or gas properties consisting of one or more leases and oil or gas wells, there shall, in addition to the value of all oil- or gas-well material in or upon…

79-331. Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value. (a) Except as otherwise provided in subsection (b), in determining the value of oil and gas leases or properties the appraiser sh…

79-332a. Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty. (a) Any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas who…

79-333. Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty. If any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas knowingly gives a false or fraudulent list, schedule or statement required b…

79-335. Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls. The owner of each mobile home or manufactured home shall on forms prescribed or approved by the director of property valuation furnish a listing of each mobile home or man…

79-336. Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms. The owner, lessee or operator of any mobile home park, and the owner of any land which is not used as a mobile home park but where any one …

79-337. Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor. The owner, lessee or operator of any mobile home park or the owner of any land which is not used as a mobile home park but where one or more mobile homes or manufactured homes are …

79-338. Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions. The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked shall furnish the county clerk or assessor of the county whe…

79-339. Same; failure to notify, class C misdemeanor. The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked who shall willfully and knowingly fail to submit a list of such watercraft and a list of the names and addresses of the owners of…

79-340. Mobile and manufactured homes as personal property; exception. Except as otherwise provided in this section, a mobile home or manufactured home, for purposes of taxation, shall be considered to be personal property, unless title to the mobile home or manufactured home is …

79-344. Cancellation of personal property tax, when. (a) Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued. (b) The provisions of this secti…

79-345. Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year. (a) The value for property tax purposes of any tangible personal property classified for property tax purposes within subclass (6) of class 2 of …

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…

79-405. 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…