reglab/housing_qa huggingface dataset:
KS Stat § 79-1135 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations|79-1135 Consolidated returns or combined reports required, when.

79-1135. Consolidated returns or combined reports required, when. (a) Any taxpayer described in K.S.A. 79-1106, and amendments thereto, which owns, capitalizes or utilizes an affiliate with one of the affiliate's purposes being to make, hold or manage for, or on behalf of, the taxpayer, investments in securities which the taxpayer would be permitted to make for its own account may be required to file consolidated returns or combined reports for purposes of determining the tax liability under article 11 of chapter 79 of the Kansas Statutes Annotated as if such taxpayer and affiliate were one entity.(b) (1) Any taxpayer required to file a consolidated return or combined report under K.S.A. 79-1135, and amendments thereto, and required to determine an apportionment percentage under K.S.A. 79-1129, and amendments thereto, shall not include in either the numerator or the denominator of the receipts factor described in K.S.A. 79-1130, and amendments thereto, amounts received from or provided to an affiliate described in subsection (a) as consideration from investment assets and activities and trading assets and activities that represent inter-company transactions between the taxpayer and such affiliate; and(2) receipts as described in subsection (m) of K.S.A. 79-1130, and amendments thereto, received by an affiliate described in subsection (a) shall be treated by a taxpayer required to file a consolidated return or combined report under K.S.A. 79-1135, and amendments thereto, as receipts of the taxpayer.(c) For taxpayers described in K.S.A. 79-1106, and amendments thereto, the secretary of revenue may require returns on a consolidated basis or combined reporting and may distribute or allocate gross income, deductions, credits, or allowances between two or more organizations, trades or businesses, whether or not incorporated, or organized in the United States or Kansas or affiliated, owned or controlled directly or indirectly by the same interests, if the secretary of revenue determines such allocation is necessary to prevent evasion of taxes or to clearly reflect income of the organizations, trades or businesses.(d) This section shall be and constitute a part of and shall be supplemental to the privilege tax statutes enacted at K.S.A. 79-1106 et seq., and amendments thereto.History: L. 1998, ch. 194, § 1; July 1.
KS Stat § 79-1136 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations|79-1136 Application of act.

79-1136. Application of act. The provisions of this act shall apply to all taxable years commencing after December 31, 1997.History: L. 1998, ch. 194, § 4; July 1.
KS Stat § 79-1301 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 13 - Enumeration And Taxation Of Dogs|79-1301 Dogs as personalty; rights and restraints.

79-1301. Dogs as personalty; rights and restraints. A dog shall be considered as personal property and have all the rights and privileges and be subject to like lawful restraints as other livestock.History: L. 1913, ch. 331, § 1; R.S. 1923, 79-1301; L. 1963, ch. 465, § 1; April 18.
KS Stat § 79-1401 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses.

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 the director of accounts and reports and state treasurer. He or she shall formulate and send to the proper officer in each county all necessary forms not herein provided for, to be used in the listing, assessment, return of property, and collection of taxes. Said director of property valuation, shall from time to time, as often as may be necessary, visit each county in the state for the purpose of requiring the proper assessment and return of property, a uniform value thereof, and the use of forms and system of keeping accounts provided by law or by the director of property valuation.The director of property valuation shall have general supervision and direction of the county assessors in the performance of their duties, and shall regulate and supervise the due performance thereof. The director of property valuation shall, at least once in two years, require the county assessors of the state to meet with the director of property valuation at the state capitol, upon a day designated, for the purpose of considering matters relating to taxation, to secure a uniform valuation throughout the state, and to discuss and formulate any needed changes in the laws relating to taxation or the forms or methods of keeping the books and accounts thereof. The actual and necessary expenses of county assessors in attending said meeting shall be paid by their respective counties.History: L. 1907, ch. 408, § 8; July 1; R.S. 1923, 79-1401.
KS Stat § 79-1402 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1402 General supervision of taxation by director of property valuation; legislative recommendations; records and publications.

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 thorough investigation thereof, and shall formulate and recommend legislation for the improvement of the system and for the equalization of the taxation of the state. He or she shall keep in his or her office a public record of his or her acts and orders, and print from time to time such information as he or she may deem proper and as provided in K.S.A. 75-3048.History: L. 1907, ch. 408, § 9; R.S. 1923, 79-1402; L. 1943, ch. 269, § 27; June 30.
KS Stat § 79-1403 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1403 Investigations; reports by local officers; testimony and production of books; witness fees; perjury.

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, or to the disbursement of public funds, to report to it in form as by him prescribed; to call upon individuals and corporations for information bearing upon the subject of taxation; to examine books and papers; to summon witnesses to appear and testify, and to produce books and papers before him at a time and place to be appointed by him; and, in case of the refusal of any person to obey his summons, to report the same to the attorney general, who shall thereupon institute proceedings in the proper court, to compel such obedience. In the discretion of the director of property valuation, fees may be allowed to witnesses, and, on the certificate of the director of property valuation, duly audited, paid by the state treasury for attendance and traveling. And any person testifying falsely shall be guilty of and be punished for perjury.History: L. 1907, ch. 408, § 10; July 1; R.S. 1923, 79-1403.
KS Stat § 79-1404a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1404a Review of valuation changes of appraiser by director of property valuation.

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 hearing officer or panel pursuant to K.S.A. 79-1606, and amendments thereto, and may rescind such change upon written findings that such change has caused property not to be valued according to law, provided however, no valuation change shall be rescinded more than 60 days after the date of such change. Any party aggrieved by an order of the director of property valuation rescinding a valuation change may appeal such order to the state  board of tax appeals as provided in K.S.A. 74-2438, and amendments thereto.History: L. 1994, ch. 275, § 16; L. 2008, ch. 109, § 80; L. 2014, ch. 141, § 89; July 1.
KS Stat § 79-1404b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1404b Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.

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 present the most recent results of the ratio study, including the results of any audits to such board of county commissioners in an open meeting. As a part of such presentation, the director shall present a summary of the number of valuation appeals that were filed in that county and the outcomes of those protests that resulted in reduced valuations of property.History: L. 2016, ch. 112, § 24; July 1.
KS Stat § 79-1405 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1405 Violation of laws and regulations by officers.

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 which may be prescribed, or the violation of any statute of this state relating to the assessment and valuation of property and the collection of taxes.History: L. 1907, ch. 408, § 13; July 1; R.S. 1923, 79-1405.
KS Stat § 79-1407 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1407 Tax exempt bonds.

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. 1930, ch. 17, § 1; March 11.
KS Stat § 79-1408 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1408 Interrogatories and questions for taxpayers; penalties.

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, and the same shall be correctly and duly answered by each and every person required to list property for taxation; and if any person shall knowingly answer falsely any question or interrogatory so prepared and submitted to such person, such person shall be deemed guilty of perjury, and upon conviction shall be sentenced to the custody of the secretary of corrections for not less than one nor more than five years; and if any person shall willfully refuse to answer such questions and interrogatories and take and subscribe the oath annexed thereto, the person shall be deemed guilty of a misdemeanor, and upon conviction shall be fined not less than $100 nor more than $1,000, or by imprisonment in the county jail of not less than six months nor more than 12 months, or by both such fine and imprisonment, at the discretion of the court.History: L. 1907, ch. 408, § 16; R.S. 1923, 79-1408; L. 1990, ch. 309, § 83; May 24.
KS Stat § 79-1410 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1410 Abstracts of assessments, tabulations.

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. 34, § 80; L. 1909, ch. 243, § 10; R.S. 1923, 79-1410; L. 1959, ch. 372, § 2; L. 2008, ch. 109, § 82; L. 2014, ch. 141, § 91; July 1.
KS Stat § 79-1411a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1411a County as assessment administration unit.

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 collection of real and personal property taxes, except as hereinafter provided.History: L. 1955, ch. 398, § 1; January 1, 1956.
KS Stat § 79-1411b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1411b County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.

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 property in this county.Notwithstanding the provisions of this act which require persons, associations, companies or corporations to list tangible personal property for assessment, the county or district appraiser also shall have the duty of listing and appraising all taxable tangible personal property in his or her county used in, owned by, held, or in possession of a business. The board of county commissioners of each county, after consultation with the county or district appraiser, shall determine the most practical method of providing for the listing and appraising of all tangible property as provided herein.The county or district appraiser shall with the consent of the board of county commissioners appoint such township trustees, assistants, appraisers, and other employees as are required to carry out the provisions of this act and to give such assistance to taxpayers as is necessary.The county commissioners shall require every employee performing appraisal analysis functions to attend appraisal schools conducted or approved by the director of property valuation or to establish to the satisfaction of the director of property valuation that such employee has received the necessary training to perform such functions.History: L. 1965, ch. 511, § 8; L. 1992, ch. 178, § 1; July 1.
KS Stat § 79-1412d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1412d Application of 79-1412a.

79-1412d. Application of 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.
KS Stat § 79-1420 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.

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 any personal property taxable under the laws of this state, or shall understate the value of any property taxable under the laws of this state, or shall fail or refuse to deliver to the county or district appraiser, when called upon to do so by a certified letter from such appraiser, a list of the taxable property which under the laws of this state is required to be listed, or shall temporarily convert any part of such property into property not taxable or shall remove such property from the county or state for the fraudulent purpose of preventing such property from being listed, or of evading the payment of taxes thereon, or shall transfer or transmit any property to any person with such intent, he or she or it shall be guilty of a misdemeanor, and subject to a fine of not less than $1,000 nor more than $5,000. Prosecutions under this act shall be brought by the county or district attorney in the district court of the proper county, upon the verified complaint of the director of property valuation or the county or district appraiser.History: L. 1907, ch. 408, § 27; R.S. 1923, 79-1420; L. 1965, ch. 511, § 10; L. 1992, ch. 165, § 3; July 1.
KS Stat § 79-1422 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty.

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 or before the date prescribed by K.S.A. 79-306, and amendments thereto, shall be subject to a penalty as follows:The appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 5% thereto as a penalty for late filing if the failure is not for more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 25% in the aggregate.For good cause shown the appraiser may extend the time in which to make and file such statement. Such request for extension of time must be in writing and shall state just and adequate reasons on which the request may be granted. The request must be received by the appraiser prior to the due date of the statement.(b) If, within one year following the date prescribed by K.S.A. 79-306, and amendments thereto, any person shall fail to make and file the statement listing property for assessment and taxation purposes or shall fail to make and file a full and complete statement listing property for such purposes, the appraiser shall proceed to ascertain the assessed value of the property of such taxpayer, and for this purpose the appraiser may examine under oath any person or persons whom the appraiser deems to have knowledge thereof. The appraiser shall, after having ascertained the assessed value of such property, add 50% thereto as a penalty for failure to file such statement or for failure to file a full and complete statement.(c) The state  board of tax appeals shall have the authority to abate any penalty imposed under the provisions of this section and order the refund of the abated penalty, whenever excusable neglect on the part of the person required to make and file the statement listing property for assessment and taxation purposes is shown, or whenever the property for which a statement of assessment was not filed as required by law is repossessed, judicially or otherwise, by a secured creditor and such secured creditor pays the taxes and interest due.History: L. 1907, ch. 408, § 29; R.S. 1923, 79-1422; L. 1965, ch. 511, § 11; L. 1968, ch. 95, § 3; L. 1972, ch. 355, § 2; L. 1980, ch. 311, § 1; L. 1981, ch. 378, § 1; L. 1985, ch. 315, § 1; L. 1987, ch. 372, § 2; L. 1995, ch. 39, § 2; L. 2008, ch. 109, § 84; L. 2014, ch. 141, § 93; July 1.
KS Stat § 79-1424 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1424 Bank records not to be produced or examined.

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 contents of any of the records of such bank, or produce the same for the purpose of examination in any matter relating to assessment or taxation.History: L. 1907, ch. 408, § 31; July 1; R.S. 1923, 79-1424.
KS Stat § 79-1426 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1426 Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.

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 county board of equalization, and every other person whose duty it is to list, value, assess or equalize real estate or tangible personal property for taxation, who shall knowingly or willfully fail to list or return for assessment or valuation any real estate or personal property, or who shall knowingly or willfully list or return for assessment or valuation any real estate or personal property at other than as provided for by law, or any assessing officer who shall willfully or knowingly fail to appraise, assess or to equalize the values of any real estate or tangible personal property, which is subject to general property taxes as required in K.S.A. 79-1439, and amendments thereto, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not exceeding $500 or imprisonment in the county jail for a period not exceeding 90 days, and in addition thereto shall forfeit his or her office if an officer mentioned herein. A variance of 10% in the appraisal at fair market value in money shall not be considered a violation of this section.History: L. 1907, ch. 408, § 39; L. 1909, ch. 251, § 8; R.S. 1923, 79-1426; L. 1963, ch. 460, § 6; L. 1969, ch. 433, § 4; L. 2008, ch. 109, § 85; L. 2014, ch. 141, § 94; July 1.
KS Stat § 79-1427b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1427b Waiver of penalties on certain escaped personal property.

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 tangible personal property which has been omitted from the tax rolls or the value of which has been underreported, and any interest that may have accrued thereon, in all cases where the appropriate total amount of tax due on such property as a result of such omission or underreporting is paid in 1994.History: L. 1994, ch. 219, § 2; April 21.