Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-1570 Transferred.
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79-1570. Source or prior law: 79-1522. Revisor's Note: Section transferred to 79-15,110. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docu…
K.S.A. 79-1571 Transferred.
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79-1571. Revisor's Note: Section transferred to 79-15,109. 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 Session Law…
K.S.A. 79-1572 Transferred.
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79-1572. Source or prior law: 79-1514. Revisor's Note: Section transferred to 79-15,108. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docu…
K.S.A. 79-1573 Repealed
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79-1573. History: L. 1978, ch. 395, § 37; L. 1993, ch. 38, § 41; Repealed, L. 1998, ch. 130, § 38; July 1. Source or prior law: 79-1515. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archive…
K.S.A. 79-1574 Transferred.
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79-1574. Source or prior law: 79-1523, 79-1529. Revisor's Note: Section transferred to 79-15,111. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Fin…
K.S.A. 79-1575 Transferred.
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79-1575. Revisor's Note: Section transferred to 79-15,105. CASE ANNOTATIONS 1. Director of revenue's duty to examine return and determine tax liability as paramount over court orders determined. In re Tax Appeal of Estate of Kerschen, 13 Kan. App. 2d 370, 373, 771 P.2d 74 (1989).…
K.S.A. 79-1576 Transferred.
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79-1576. Source or prior law: 79-1519. Revisor's Note: Section transferred to 79-15,106. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docu…
K.S.A. 79-1577 Transferred.
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79-1577. Source or prior law: 79-1527. Revisor's Note: Section transferred to 79-15,112. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docu…
K.S.A. 79-1578 Repealed
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79-1578. History: L. 1978, ch. 395, § 42; L. 1987, ch. 380, § 1; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Source or prior law: 79-1526. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES…
K.S.A. 79-1579 Transferred.
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79-1579. Revisor's Note: Section transferred to 79-15,113. CASE ANNOTATIONS 1. Discussed; legislative intent expressed where interest provided on certain refunds but omitted on others. In re Tax Protests of Midland Industries, Inc., 237 Kan. 867, 871, 703 P.2d 840 (1985). Previou…
K.S.A. 79-1580 Transferred.
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79-1580. Source or prior law: 79-1534. Revisor's Note: Section transferred to 79-15,116. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docu…
K.S.A. 79-1581 Repealed
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79-1581. History: L. 1978, ch. 395, § 45; L. 1980, ch. 313, § 11; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents A…
K.S.A. 79-1582 Repealed
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79-1582. History: L. 1978, ch. 395, § 46; Repealed, L. 1993, ch. 38, § 49; January 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance D…
K.S.A. 79-1583 Transferred.
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79-1583. Revisor's Note: Section transferred to 79-15,117. 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 Session Law…
K.S.A. 79-1584 Repealed
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79-1584. History: L. 1978, ch. 395, § 48; Repealed, L. 1998, ch. 130, § 38; 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…
K.S.A. 79-1584a Repealed
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79-1584a. History: L. 1979, ch. 316, § 15; Repealed, L. 1998, ch. 130, § 38; 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 Document…
K.S.A. 79-1584b Repealed
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79-1584b. History: L. 1980, ch. 313, § 12; Repealed, L. 1998, ch. 130, § 38; 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 Document…
K.S.A. 79-1584c Repealed
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79-1584c. History: L. 1980, ch. 167, § 2; Repealed, L. 1998, ch. 130, § 38; 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…
K.S.A. 79-1584d Application of act
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79-1584d. Application of act. The provisions of this act shall be applicable to the estates of all decedents dying after December 31, 1993. History: L. 1993, ch. 38, § 48; Jan 1, 1994. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents A…
K.S.A. 79-1587 Transferred.
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79-1587. Revisor's Note: Section transferred to 79-15,118. 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 Session Law…
K.S.A. 79-1601 Repealed
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79-1601. History: L. 1876, ch. 34, § 73; R.S. 1923, 79-1601; Repealed, L. 1992, ch. 282, § 21; January 1, 1993. Source or prior law: L. 1866, ch. 118, § 27; G.S. 1868, ch. 107, § 42. CASE ANNOTATIONS 1. Board cannot arbitrarily raise valuation returned by assessor. Stanfield v. B…
K.S.A. 79-1602 Repealed
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79-1602. History: L. 1876, ch. 34, § 74; L. 1911, ch. 317, § 2; L. 1913, ch. 323, § 1; R.S. 1923, 79-1602; L. 1959, ch. 376, § 1; L. 1969, ch. 437, § 1; L. 1971, ch. 293, § 3; L. 1985, ch. 314, § 10; L. 1986, ch. 287, § 1; L. 1988, ch. 377, § 6; L. 1990, ch. 90, § 7; Repealed, L.…
K.S.A. 79-1603 Repealed
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79-1603. History: L. 1876, ch. 34, § 75; L. 1913, ch. 323, § 2; R.S. 1923, 79-1603; L. 1959, ch. 376, § 2; L. 1971, ch. 293, § 4; L. 1988, ch. 377, § 7; Repealed, L. 1992, ch. 282, § 21; January 1, 1993. Source or prior law: L. 1866, ch. 118, § 29; G.S. 1868, ch. 107, § 44. CASE …
K.S.A. 79-1604 Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments
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79-1604. Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments. Immediately after the completion of the labors of the hearing officer or county or district hearing panel, the county …
K.S.A. 79-1605 Abstract of assessment rolls; penalty for failure of county clerk to comply
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79-1605. Abstract of assessment rolls; penalty for failure of county clerk to comply. If any county clerk shall refuse or neglect to properly prepare an abstract of the assessment roll of the county and forward the same to the director of property valuation, as required by law, h…
K.S.A. 79-1606 Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk
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79-1606. Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk. (a) The county or district appraiser, hearing officer or panel and arbitrator shall adopt, use and maintain the following records, the form and method of use of …
K.S.A. 79-1607 Repealed
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79-1607. History: L. 1958, ch. 29, § 1; (Special Session) L. 1988, ch. 377, § 9; L. 1990, ch. 66, § 55; Repealed, L. 1992, ch. 282, § 21; January 1, 1993. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR O…
K.S.A. 79-1608 Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when
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79-1608. Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when. The board of county commissioners of any county by resolution is hereby authorized and empowered to transfer at the close of any budget year all or any part of the …
K.S.A. 79-1609 Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board
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79-1609. Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board. Any person aggrieved by any order of the hearing officer or panel, or by the classification and appraisal of an independent appraiser, as provided…
K.S.A. 79-1609a Repealed
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79-1609a. History: L. 1959, ch. 376, § 4; L. 1971, ch. 300, § 1; L. 1972, ch. 365, § 1; L. 1988, ch. 377, § 11; L. 1992, ch. 282, § 12; L. 1996, ch. 264, § 9; L. 1999, ch. 126, § 10; L. 2008, ch. 109, § 95; L. 2013, ch. 87, § 14; L. 2014, ch. 140, § 8; Repealed, L. 2015, ch. 100,…
K.S.A. 79-1610 Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied
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79-1610. Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied. Notice of the decision of the hearing officer or panel on any appeal shall be mailed to the taxpayer and the county appraiser within five days…
K.S.A. 79-1611 Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when
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79-1611. Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when. The board of county commissioners of each county may appoint at least one hearing officer or county hearing p…
K.S.A. 79-1612 Military service, deployment outside United States; property tax deferral; rules and regulations
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79-1612. Military service, deployment outside United States; property tax deferral; rules and regulations. (a) A person who is in full-time military service of the United States and is or soon to be mobilized or deployed outside of the United States for a period of at least six m…
K.S.A. 79-1613 Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax
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79-1613. Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax. (a) As used in this section: (1) "Destroyed or substantially destroyed" means damage of any origin sustained by a homestead or building or improvement as the …
K.S.A. 79-1614 Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax
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79-1614. Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax. (a) The owner of any building listed and assessed for property taxation purposes as real property that maintains a business on the property that was shut do…
K.S.A. 79-1615 COVID-19 retail storefront property tax relief act; title and purpose of act
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79-1615. COVID-19 retail storefront property tax relief act; title and purpose of act. The provisions of K.S.A. 2025 Supp. 79-1615 through 79-1627, and amendments thereto, shall be known and may be cited as the COVID-19 retail storefront property tax relief act. The purpose of th…
K.S.A. 79-1616 Definitions
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79-1616. Definitions. As used in this act: (a) "Act" means the COVID-19 retail storefront property tax relief act. (b) (1) "Claimant" means a for-profit business, regardless of legal structure, who has filed a claim under the provisions of this act and who: (A) Conducts a majorit…
K.S.A. 79-1617 Eligibility; amount of refund, computation; maximum amount of refund
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79-1617. Eligibility; amount of refund, computation; maximum amount of refund. (a) For tax years 2020 and 2021, a claimant shall be eligible for a claim for refund under this act if the claimant's eligible business operated at the retail storefront was operationally shut down or …
K.S.A. 79-1618 Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim
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79-1618. Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim. A claimant may claim property tax relief under this act with respect to property taxes accrued or rent constituting property taxes…
K.S.A. 79-1619 Only one claimant per retail storefront permitted
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79-1619. Only one claimant per retail storefront permitted. Only one claimant per retail storefront per year shall be entitled to relief under this act. History: L. 2022, ch. 98, § 5; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Docu…
K.S.A. 79-1620 Deadline for filing claim; exception
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79-1620. Deadline for filing claim; exception. For tax years 2020 and 2021, no claim shall be paid or allowed unless such claim is filed with and in the possession of the department of revenue on or before April 15, 2023, except that the director of taxation may extend the time f…
K.S.A. 79-1621 Forms and instructions; rules and regulations
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79-1621. Forms and instructions; rules and regulations. (a) In administering this act, the director of taxation shall make available suitable forms with instructions for claimants. (b) The secretary of revenue is hereby authorized to adopt such rules and regulations as may be nec…
K.S.A. 79-1622 Information required in support of claim
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79-1622. Information required in support of claim. (a) Every claimant under this act shall provide to the director of taxation, in support of a claim, reasonable proof of eligibility for the refund. (b) Every claimant who is a retail storefront owner, or whose claim is based whol…
K.S.A. 79-1623 Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when
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79-1623. Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when. (a) The amount of any claim otherwise payable under this act may be applied by the director of taxation against any liability outstanding on the books of the de…
K.S.A. 79-1624 Claimant not eligible for refund, when
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79-1624. Claimant not eligible for refund, when. If there are delinquent property taxes for a tax year commencing prior to January 1, 2020, on a retail storefront owned by the claimant, the claimant shall not be eligible for the refund pursuant to this act for such retail storefr…
K.S.A. 79-1625 Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims
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79-1625. Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims. In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if…
K.S.A. 79-1626 Disallowance of claim if title received by claimant was primarily for purpose of making claim
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79-1626. Disallowance of claim if title received by claimant was primarily for purpose of making claim. A claim shall be disallowed if the director of taxation finds that the claimant received title to such claimant's retail storefront primarily for the purpose of receiving benef…
K.S.A. 79-1627 Appeals process
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79-1627. Appeals process. To the extent applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to this act that may become in dispute. History: L. 2022, ch. 98, § 13; July 1. Previous | Next LEGISLATIVE COORDINAT…
K.S.A. 79-1701 Correction of clerical errors by county clerk
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79-1701. Correction of clerical errors by county clerk. The county clerk shall, prior to November 1, correct the following clerical errors in the assessment and tax rolls for the current year, which are discovered prior to such date: (a) Errors in the description or quantity of r…
K.S.A. 79-1701a Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors
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79-1701a. Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors. Any taxpayer, the county appraiser or the county clerk shall, on their own motion, request the board of county commissioners to order…