Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-1701b Repealed
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79-1701b. History: L. 1968, ch. 261, § 2; Repealed, L. 1975, ch. 496, § 5; July 1.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. 79-1702 Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court.
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79-1702. Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court. If any taxpayer, municipality or …
K.S.A. 79-1702a Repealed
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79-1702a. History: L. 1943, ch. 291, § 3; Repealed, L. 1975, ch. 496, § 5; July 1. CASE ANNOTATIONS 1. Mentioned in holding remedy under K.S.A. 79-1702 cumulative not exclusive. Sherwood Const. Co. v. Board of County Comm'rs, 167 Kan. 421, 424, 207 P.2d 409. 2. Mandamus action pr…
K.S.A. 79-1703 Unlawful release, discharge, remission or commutation of taxes; civil action authorized thereon; disposition of funds recovered; settlement of taxes, when
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79-1703. Unlawful release, discharge, remission or commutation of taxes; civil action authorized thereon; disposition of funds recovered; settlement of taxes, when. (a) Except as provided in subsection (b) or as otherwise provided by law, no board of county commissioners or other…
K.S.A. 79-1703a Repealed
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79-1703a. History: L. 1913, ch. 322, § 3; R.S. 1923, 79-1703; L. 1943, ch. 291, § 4; L. 1969, ch. 334, § 6; L. 1982, ch. 401, § 1; L. 1991, ch. 280, § 1; L. 2008, ch. 109, § 99; L. 2014, ch. 141, § 106; Repealed, L. 2015, ch. 100, § 17; July 1. Previous | Next LEGISLATIVE COORDIN…
K.S.A. 79-1704 Cities between 20,000 and 24,000; compromise, abatement or cancellation, when
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79-1704. Cities between 20,000 and 24,000; compromise, abatement or cancellation, when. Whenever in any city of the first class having a population of more than 20,000 and less than 24,000 inhabitants, the title to any real property, upon which taxes may be due and delinquent, ma…
K.S.A. 79-1705 Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure
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79-1705. Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure. Notwithstanding any provision of law to the contrary, if a taxpayer discovers that, the retail cost when new of personal property reported to the county appraiser pursuan…
K.S.A. 79-1801 Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer
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79-1801. Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer. Each year the governing body of any city, the trustees of any township, the board of education of any school dis…
K.S.A. 79-1802 Levies by county commissioners
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79-1802. Levies by county commissioners. The county commissioners shall meet on the first Monday of August in each year, and shall estimate and determine the amount of money to be raised by tax for all county purposes, and all other taxes which they shall be required by law to le…
K.S.A. 79-1803 Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer
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79-1803. Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer. As soon as the action of the state board of equalization is certified to the county clerk, the county clerk shall change the valuations as directed and shall notify the county…
K.S.A. 79-1804 When tax due; lien on real property
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79-1804. When tax due; lien on real property. All taxes shall be due on the first day of November of each year. A lien for all taxes shall attach to the real property subject to the same on the first day of November in the year in which such tax is levied, and such lien shall con…
K.S.A. 79-1805 Payment of tax as between grantor and grantee
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79-1805. Payment of tax as between grantor and grantee. As between grantor and grantee of any land, where there is no express agreement as to which shall pay the taxes that may be assessed thereon, if such land is conveyed on or after the first day of January and before the first…
K.S.A. 79-1806 County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles.
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79-1806. County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles. (a) The county clerk shall, on or before November 15 in each year, transmit to the director of …
K.S.A. 79-1807 Change in boundary of taxing district; effective for tax purposes, when
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79-1807. Change in boundary of taxing district; effective for tax purposes, when. (a) Except as provided in subsection (b) of this section, whenever any of the territory of a municipality or other taxing district is annexed, attached, or transferred to another municipality or oth…
K.S.A. 79-1807a Repealed
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79-1807a. History: L. 1963, ch. 461, § 2; Repealed, L. 1969, ch. 334, § 9; April 28. 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. 79-1808 Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds
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79-1808. Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds. Whenever any taxing subdivision or municipality of the state of Kansas is the owner of real estate against which special assessments are levied by any …
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K.S.A. 79-1901 Repealed
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79-1901. History: L. 1909, ch. 245, § 1; R.S. 1923, 79-1901; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. Court may take judicial notice of tax levy in county. School District v. Wilson County, 82 Kan. 806, 809, 109 P. 168. 2. History of legislation limiting lev…
K.S.A. 79-1902 Repealed
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79-1902. History: L. 1909, ch. 245, § 2; L. 1913, ch. 329, § 1; L. 1915, ch. 362, § 1; R.S. 1923, 79-1902; L. 1927, ch. 328, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC …
K.S.A. 79-1903 Repealed
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79-1903. History: L. 1909, ch. 245, § 3; R.S. 1923, 79-1903; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Scho…
K.S.A. 79-1904 Repealed
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79-1904. History: L. 1909, ch. 245, § 4; R.S. 1923, 79-1904; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. Section construed; valuation $39,990,591; rate of tax levy 1.22 mills. Railway Co. v. Marion County, 93 Kan. 300, 302, 144 P. 227. 2. Chapter 68, Laws 1911,…
K.S.A. 79-1905 Repealed
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79-1905. History: L. 1909, ch. 245, § 5; R.S. 1923, 79-1905; Repealed, L. 1951, ch. 478, § 1; June 30. CASE ANNOTATIONS 1. Limit hereunder not applicable to road levy under L. 1911, ch. 248, § 33. The State, ex rel., v. Cowley County, 86 Kan. 201, 202, 119 P. 327. Previous | Next…
K.S.A. 79-1906 Repealed
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79-1906. History: L. 1909, ch. 245, § 6; R.S. 1923, 79-1906; L. 1927, ch. 329, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session …
K.S.A. 79-1911 Repealed
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79-1911. History: L. 1909, ch. 245, § 11; R.S. 1923, 79-1911; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. Section is constitutional; classification not unreasonable or arbitrary. Kansas City S. Rly. Co. v. Cherokee County Comm'rs, 138 Kan. 534, 535, 536, 27 P.2…
K.S.A. 79-1912 Repealed
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79-1912. History: L. 1909, ch. 245, § 13; R.S. 1923, 79-1912; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. Section refers to certain roads established by vote of people. The State, ex rel., v. Cowley County, 86 Kan. 201, 203, 119 P. 327. Previous | Next LEGISLAT…
K.S.A. 79-1913 Repealed
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79-1913. History: L. 1909, ch. 245, § 14; L. 1920, ch. 52, § 5; R.S. 1923, 79-1913; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session …
K.S.A. 79-1916 Repealed
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79-1916. History: L. 1911, ch. 261, § 1; L. 1913, ch. 279, § 1; L. 1915, ch. 317, § 1; L. 1917, ch. 288, § 1; L. 1920, ch. 52, § 6; R.S. 1923, 79-1916; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC D…
K.S.A. 79-1917 Repealed
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79-1917. History: L. 1909, ch. 245, § 15; L. 1920, ch. 52, § 2; R.S. 1923, 79-1917; Repealed, L. 1925, ch. 280, § 1; March 17. CASE ANNOTATIONS 1. Duty of county commissioners to make levy, within maximum levy. Board of Education v. Allen County, 82 Kan. 782, 783, 109 P. 415. 2. …
K.S.A. 79-1918 Repealed
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79-1918. History: L. 1911, ch. 261, § 2; L. 1913, ch. 279, § 2; L. 1915, ch. 317, § 2; L. 1917, ch. 285, § 1; L. 1920, ch. 52, § 3; R.S. 1923, 79-1918; Repealed, L. 1927, ch. 267, § 2; March 21. CASE ANNOTATIONS 1. Cited in considering statute governing levies in Stafford county.…
K.S.A. 79-1919 Repealed
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79-1919. History: L. 1917, ch. 288, § 2; L. 1920, ch. 52, § 4; R.S. 1923, 79-1919; Repealed, L. 1927, ch. 267, § 2; March 21. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session D…
K.S.A. 79-1920 Repealed
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79-1920. History: L. 1911, ch. 322, § 1; R.S. 1923, 79-1920; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Scho…
K.S.A. 79-1923 Repealed
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79-1923. History: L. 1909, ch. 245, § 17; L. 1921, ch. 292, § 1; L. 1923, ch. 235, § 1; R.S. 1923, 79-1923; L. 1927, ch. 330, § 1; L. 1929, ch. 285, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. Limit of levy to pay judgments under ch. 95, L. 1911. Railway C…
K.S.A. 79-1924 Repealed
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79-1924. History: L. 1921, ch. 124, § 1; R.S. 1923, 79-1924; L. 1925, ch. 281, § 1; L. 1927, ch. 331, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. Source or prior law: L. 1919, ch. 127, § 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Do…
K.S.A. 79-1925 Repealed
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79-1925. History: L. 1921, ch. 112, § 1; R.S. 1923, 79-1925; L. 1925, ch. 282, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session …
K.S.A. 79-1926 Repealed
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79-1926. History: L. 1909, ch. 245, § 18; L. 1911, ch. 81, § 1; L. 1913, ch. 98, § 1; L. 1920, ch. 67, § 1; R.S. 1923, 79-1926; Repealed, L. 1927, ch. 331, § 2; June 1. CASE ANNOTATIONS 1. Section construed; power of city to create reserve fund considered. Railway Co. v. City of …
K.S.A. 79-1927 Repealed
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79-1927. History: L. 1917, ch. 270, § 1; R.S. 1923, 79-1927; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Scho…
K.S.A. 79-1928 Repealed
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79-1928. History: L. 1917, ch. 113, § 1; L. 1919, ch. 147, § 1; L. 1921, ch. 142, § 1; R.S. 1923, 79-1928; L. 1925, ch. 283, § 1; L. 1927, ch. 332, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. Source or prior law: L. 1909, ch. 245, § 20; L. 1915, ch. 361, § 1. CASE ANNOTATIONS…
K.S.A. 79-1929 Repealed
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79-1929. History: L. 1911, ch. 112, § 1; L. 1917, ch. 325, § 1; R.S. 1923, 79-1929; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session …
K.S.A. 79-1930 Repealed
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79-1930. History: L. 1915, ch. 142, § 1; R.S. 1923, 79-1930; Repealed, L. 1933, ch. 309, § 27; April 3. Source or prior law: L. 1913, ch. 116, §§ 1, 2. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF S…
K.S.A. 79-1931 Repealed
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79-1931. History: L. 1909, ch. 245, § 21; R.S. 1923, 79-1931; Repealed, L. 1925, ch. 283, § 2; May 28. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Schoo…
K.S.A. 79-1932 Repealed
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79-1932. History: L. 1909, ch. 245, § 23; L. 1913, ch. 326, § 1; L. 1917, ch. 326, § 1; L. 1920, ch. 52, § 1; R.S. 1923, 79-1932; L. 1925, ch. 284, § 1; L. 1927, ch. 333, § 1; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. No levy authorized for floating indebtedn…
K.S.A. 79-1933 Repealed
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79-1933. History: L. 1911, ch. 265, § 1; R.S. 1923, 79-1933; Repealed, L. 1933, ch. 309, § 27; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Scho…
K.S.A. 79-1934 Repealed
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79-1934. History: L. 1909, ch. 245, § 24; L. 1915, ch. 358, § 1; L. 1920, ch. 52, § 1; R.S. 1923, 79-1934; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. Tax voted in excess of limit not entire nullity. State, ex rel., v. School District, 121 Kan. 573, 249 P. 594.…
K.S.A. 79-1937 Repealed
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79-1937. History: L. 1909, ch. 245, § 27; R.S. 1923, 79-1937; Repealed, L. 1933, ch. 309, § 27; April 3. CASE ANNOTATIONS 1. Section considered in connection with levy for county high schools. Board of Education v. Allen County, 82 Kan. 782, 784, 109 P. 415. 2. This section was n…