reglab/housing_qa huggingface dataset:
KS Stat § 79-5a04 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a04 Same; valuation of real and personal property.

79-5a04. Same; valuation of real and personal property. The director of property valuation shall annually determine the fair market value of public utility property, both real and personal, tangible and intangible, of every public utility as defined in subsection (a) of K.S.A. 79-5a01 and amendments thereto.As used in this section, "fair market value" means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion. For the purposes of this definition, it shall be assumed that consummation of a sale occurs as of January 1.The division of property valuation in determining the fair market value of public utility property shall, where practicable, determine the unit valuation, allocated to Kansas, and in doing so shall use generally accepted appraisal procedures developed through the appraisal process and may consider, including but not by way of exclusion, the following factors:(a) Original cost.(b) Original cost less depreciation or reproduction cost less depreciation, or both, or replacement cost new less depreciation, except that where either method is used proper allowance and deduction shall be made for functional or economic obsolescence and for operation of nonprofitable facilities which necessitate regulatory body approval to eliminate.(c) The market or actual value of all outstanding capital stock and debt.(d) The utility operating income, capitalized in the manner and at such rate or rates as shall be just and reasonable.(e) Such other information or evidence as to value as may be obtained that will enable the property valuation department to determine the fair market value of the property of such public utility.The fair market value of affiliated properties separately assessed, or the nonoperating properties of such companies, or both, shall be ascertained and determined as nearly as possible and deducted from the total unit value of the properties of such companies if such properties are included in the unit value. Except for the property of any entity enumerated in subsection (b) of K.S.A. 79-5a01 and amendments thereto, and insofar as it is practicable to do so, the same method of evaluating the properties of the companies separately assessed or nonoperating properties, or both, shall be used as was used in determining the unit value of such companies. All property of any entity enumerated in subsection (b) of K.S.A. 79-5a01 and amendments thereto, shall be valued by the county or district appraiser in the same manner as provided by law for the valuation of the same type or class of property in the county.History: L. 1969, ch. 434, § 4; L. 1971, ch. 295, § 1; L. 1973, ch. 390, § 1; L. 1981, ch. 375, § 2; L. 1982, ch. 395, § 2; L. 1983, ch. 314, § 2; July 1.
KS Stat § 79-5a05 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a05 Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.

79-5a05. Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation. Before the assessed valuation of public utility property is finally determined, the director of property valuation shall cause to be sent to each public utility a statement of the appraised valuation of the utility's property. The determination contained in such statement shall not require an adjudicative proceeding under the Kansas administrative procedure act. The statement shall inform the public utility of the right to an informal conference as provided in this section. The failure to request an informal conference shall not preclude any appeal under K.S.A. 74-2438 and amendments thereto. If a public utility has any objection to the statement as issued, the public utility shall, within 15 days of the date of mailing of such statement, notify the director in writing of such objection. Within 30 days of the date of receipt by the director of such written objection, the director shall hold an informal conference with the public utility and shall issue a written finding, ruling, order, decision or other final action thereon, which finding, ruling, order, decision or other final action shall become effective for purposes of the appeal as provided by K.S.A. 74-2438 and amendments thereto, three days following the mailing of a copy thereof to the public utility. Informal conferences held pursuant to this section may be conducted by the director or the director's designee. The rules of evidence shall not apply to an informal conference and no record shall be made except at the request and expense of the director or the public utility.At any time before certification of the assessed valuation to the counties, the director may correct any valuation that will make it more just and equal.History: L. 1969, ch. 434, § 5; L. 1988, ch. 356, § 314; July 1, 1989.
KS Stat § 79-5a08 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a08 Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required.

79-5a08. Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required. Any individual, partnership, corporation or public utility, which acquires by deed or other instrument all or any portion of another utility's property, shall forward a public utility sales validation questionnaire to the director of property valuation. The forms for the public utility sales validation questionnaire shall be prescribed and furnished by the director of property valuation. For the purposes of this section, the phrase "acquires by deed or other instrument" includes, without limitation, sales, mergers, acquisitions, take-overs, consolidations and liquidations of all or any portion of a public utility operating in this state and, whenever such sales, mergers, acquisitions, take-overs, consolidations and liquidations concern property located both within and without this state, the entire transaction shall be reported.History: L. 1969, ch. 434, § 8; L. 1983, ch. 314, § 3; L. 1993, ch. 8, § 1; July 1.
KS Stat § 79-5a09 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a09 Same; failure to comply with act; penalties.

79-5a09. Same; failure to comply with act; penalties. Every public utility which shall fail or refuse to comply with any of the provisions of this act shall forfeit not less than one thousand dollars ($1,000) for each such offense, such penalty to be recovered in an action in the name of the state of Kansas and paid into the state treasury.History: L. 1969, ch. 434, § 9; Jan. 1, 1970.
KS Stat § 79-5a10 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a10 Application of 79-5a04.

79-5a10. Application of 79-5a04. The provisions of this act shall apply to all taxable years commencing after December 31, 1970.History: L. 1971, ch. 295, § 2; April 19.
KS Stat § 79-5a11 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a11 Administration and enforcement by secretary of revenue; rules and regulations.

79-5a11. Administration and enforcement by secretary of revenue; rules and regulations. The secretary of revenue is hereby authorized and empowered to administer and enforce the provisions of this act and the act of which this act is amendatory and to adopt such rules and regulations in pursuance thereof as he or her deems necessary to administer and enforce the same.History: L. 1973, ch. 390, § 3; April 19.
KS Stat § 79-5a12 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a12 Application of 79-5a01, 79-5a06a and 79-5a11.

79-5a12. Application of 79-5a01, 79-5a06a and 79-5a11. The provisions of this act shall apply to all taxable years commencing after December 31, 1972.History: L. 1973, ch. 390, § 4; April 19.
KS Stat § 79-5a13 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a13 Application of K.S.A. 79-5a01.

79-5a13. Application of K.S.A. 79-5a01. The provisions of this act shall be applicable to all taxable years commencing after December 31, 1985.History: L. 1986, ch. 371, § 2; April 24.
KS Stat § 79-5a25 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a25 Apportionment of assessed valuation of certain utilities to taxing districts.

79-5a25. Apportionment of assessed valuation of certain utilities to taxing districts. After the completion of the valuation of properties valued under K.S.A. 79-5a01 et seq., and amendments thereto, excepting railroad properties, the director of property valuation shall apportion the assessed valuation to the taxing units where property is located in the following manner:First. There shall be assigned an assessed value, in proportion to original cost thereof, to land, other than rights-of-way, improvements, and equipment affixed thereto; vehicles; power operated equipment; materials and supplies; andSecond. All remaining assessed valuation shall be assigned in proportion to the length of lines according to the average original cost of the conjunctive properties and their appurtenances.History: L. 1987, ch. 373, § 2; July 1.
KS Stat § 79-5a26 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a26 Apportionment of assessed valuation of railroads to taxing districts.

79-5a26. Apportionment of assessed valuation of railroads to taxing districts. After the completion of the valuation of railroad properties the director of property valuation shall apportion the assessed valuation to taxing units in the following manner:First. There shall be assigned an average assessed valuation per mile to first main track which shall include: Track, trackage rights, right-of-way, franchise, roadbed, rolling stock, telegraph lines and instruments connected therewith, materials, tools, supplies and all other property used in the operation of the road other than structures and improvements on the rights-of-way and real estate off the rights-of-way located therein.Second. There shall be assigned an average assessed valuation per mile in each taxing unit to all other track located therein.Third. There shall be assigned an assessed valuation to structures and improvements on the rights-of-way and to real estate off the rights-of-way located therein.History: L. 1987, ch. 373, § 3; July 1.
KS Stat § 79-5a27 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a27 Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.

79-5a27. Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure. On or before June 1 each year, the director of property valuation shall certify to the county clerk of each county the amount of assessed valuation apportioned to each taxing unit therein for properties valued and assessed under K.S.A. 79-5a01 et seq., and amendments thereto. The county clerk shall include such assessed valuations in the applicable taxing districts with all other assessed valuations in those taxing districts and on or before June 15 notify the appropriate officials of each taxing district within the county of the assessed valuation estimates to be utilized in the preparation of budgets for ad valorem tax purposes. If in any year the county clerk has not received the applicable valuations from the director of property valuation, the county clerk shall use the applicable assessed valuations of the preceding year as an estimate for such notification. If the public utility has filed an application for exemption of all or a portion of its property, the director shall notify the county clerk that the exemption application has been filed and the county clerk shall not be required to include such assessed valuation in the applicable taxing districts until such time as the application is denied by the state board of tax appeals or, if judicial review of the board's order is sought, until such time as judicial review is finalized.History: L. 1987, ch. 373, § 4; L. 2005, ch. 199, § 2; L. 2008, ch. 182, § 4; L. 2009, ch. 143, § 33; L. 2014, ch. 141, § 87; L. 2016, ch. 66, § 1; July 1.
KS Stat § 79-5a28 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a28 Application of 79-5a25 to 79-5a27.

79-5a28. Application of 79-5a25 to 79-5a27. The provisions of K.S.A. 79-5a25 to 79-5a27, inclusive, shall be applicable to all tax years commencing after December 31, 1988.History: L. 1987, ch. 373, § 5; July 1.
KS Stat § 79-5b01 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5b - Complex Industrial Property Classification And Appraisal|79-5b01 Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs.

79-5b01. Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs. (a) Except as provided in article 5a of chapter 79 of the Kansas statutes annotated, and amendments thereto, on or before October 15 of the year preceding the tax year for which the property is to be classified and appraised, the county appraiser or the taxpayer may request that the director of property valuation contract with an independent appraiser to classify and appraise natural gas and helium processing facilities, ethanol facilities, crude oil refineries, fertilizer manufacturing facilities, cement manufacturing facilities, and such other complex industrial properties as otherwise requested by the county appraiser or the taxpayer. Before making such request, the county appraiser and the taxpayer shall be required to meet to discuss the property at issue, including the suitability of the property to be classified and appraised by an independent appraiser, as provided in this section. After such meeting and upon request by the county or the taxpayer, the director shall contract with an independent appraiser from the list of appraisers as provided in subsection (b) to conduct such determination of the property. Prior to entering into any contract with an independent appraiser to classify and appraise the property at issue, the director shall meet with the county appraiser to discuss the costs of an independent appraisal. The county shall be responsible for all reasonable and prior approved costs of the independent classification and appraisal.(b) The director shall maintain a list of qualified appraisers who are certified real property appraisers and who have at least three years of experience in the classification and appraisal of the types of property described in this section.(c) The final determination made by the independent appraiser pursuant to this section shall be admissible before the courts of this state and the Kansas court of tax appeals in any subsequent classification and valuation proceedings.History: L. 2014, ch. 140, § 4; July 1.
KS Stat § 79-5b02 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5b - Complex Industrial Property Classification And Appraisal|79-5b02 Same; documentation; physical inspection of the property.

79-5b02. Same; documentation; physical inspection of the property. The director of property valuation may require the county appraiser and the taxpayer to submit such documentation to the independent appraiser described in K.S.A. 79-5b01, and amendments thereto, as necessary in order to classify and appraise the property. The taxpayer shall permit one or more physical inspections of the property, scheduled at mutually agreeable times so as not to delay the timely completion of the classification and appraisal of the property.History: L. 2014, ch. 140, § 5; July 1.
KS Stat § 79-5b03 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5b - Complex Industrial Property Classification And Appraisal|79-5b03 Same; notification; objections; informal meeting.

79-5b03. Same; notification; objections; informal meeting. (a) The director of property valuation shall notify the taxpayer and the county appraiser on or before March 1 for real property and May 1 for personal property, of the classification and appraised valuation of the property described in K.S.A. 79-5b01, and amendments thereto. Such notification shall be mailed to the county appraiser and to the taxpayer at the taxpayer's last known address.(b) Within 15 days of receipt of the notification required by subsection (a) of this section, if the taxpayer or the county appraiser has any objection to the notification as issued, the taxpayer or the county appraiser shall notify the director of property valuation in writing of such objection. Within 30 days of the receipt by the director of such objection, the director shall hold an informal meeting with the taxpayer and the county and shall issue a final determination, which shall become effective for purposes of appeal as provided in K.S.A. 79-1609, and amendments thereto. Informal meetings held pursuant to this section may be conducted by the director or the director's designee. An informal meeting with the director or the director's designee shall be a condition precedent to an appeal to the court of tax appeals.History: L. 2014, ch. 140, § 6; July 1.
KS Stat § 79-5b04 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5b - Complex Industrial Property Classification And Appraisal|79-5b04 Same; rules and regulations.

79-5b04. Same; rules and regulations. Prior to January 1, 2015, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of K.S.A. 79-5b01 through 79-5b03, and amendments thereto.History: L. 2014, ch. 140, § 7; July 1.
KS Stat § 79-5b05 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5b - Complex Industrial Property Classification And Appraisal|79-5b05 Severability.

79-5b05. Severability. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.History: L. 2014, ch. 140, § 13; July 1.
KS Stat § 79-6a01 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 6a - Motor Carriers|79-6a01 Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions.

79-6a01. Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions. Prior to January 1, 2014, the director of property valuation shall value and assess annually the over-the-road motor vehicles and rolling equipment of motor carriers described in this act. The local deputy assessor shall value and assess within the taxing district where located all other property, real and personal, belonging to such motor carriers.As used in this act, "over-the-road motor vehicles and rolling equipment" shall include all motor-driven vehicles, trailers, semitrailers, buses and trucks owned, used or operated in the state of Kansas by such motor carriers in the transportation of persons or property other than motor vehicles and rolling equipment used solely or mainly for local transportation in a particular community or local area, or for local pickup and delivery, or passenger automobiles used for purposes other than transportation of persons or property for hire. "Motor carriers" as used in this act shall include every person, firm or corporation who or which holds a certificate of convenience and necessity, a certificate of public service, or an interstate license as a common or exempt carrier from the corporation commission of the state of Kansas or is required to register motor carrier equipment pursuant to 49 U.S.C. § 14504a.History: L. 1929, ch. 288, § 1; L. 1955, ch. 399, § 1; L. 1959, ch. 369, § 1; L. 1993, ch. 263, § 10; L. 1995, ch. 98, § 21; L. 2003, ch. 124, § 33; L. 2012, ch. 87, § 5; July 1.
KS Stat § 79-6a03 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 6a - Motor Carriers|79-6a03 Same; assessed valuation; computation.

79-6a03. Same; assessed valuation; computation. Prior to January 1, 2014, the director of property valuation shall value and assess all over-the-road motor vehicles owned, used and operated in the state of Kansas during the preceding calendar year by every motor carrier for the purpose of taxation by the state of Kansas in an amount to be determined in the following manner and according to the following method:(1) The true value of all over-the-road motor vehicles and rolling equipment operated in the state of Kansas shall be determined;(2) the ratio which the total number of miles of the equipment listed operated in the state of Kansas bears to the total number of miles operated everywhere by such equipment shall be determined;(3) the assessed value of all over-the-road motor vehicles and rolling equipment owned, used or operated in the state of Kansas by such motor carrier shall be determined by multiplying the true value by the mileage ratio;(4) the amount so determined shall be the value and assessment of all over-the-road motor vehicles and rolling equipment owned, used or operated in the state of Kansas by such motor carrier in the state of Kansas, except that if any motor carrier who or which holds a certificate of convenience and necessity, or an interstate license as a common or exempt carrier from the corporation commission of the state of Kansas between January 1 and March 1 of 2012 and 2013, did not own, use or operate any over-the-road motor vehicles or rolling equipment in Kansas during the preceding calendar year, the director of property valuation shall determine the mileage ratio of miles operated in the state of Kansas to miles operated everywhere by use of the estimate of mileage furnished by such motor carrier, and apply the same to the assessed valuation of the equipment listed by such motor carrier to determine the assessed value of such equipment and the tax due thereon; and in any such case, when the carrier files such carrier's return the following year, showing the actual mileage of such vehicles in the state of Kansas and everywhere during such year, the director of property valuation shall recompute the tax and refund any excess tax paid by such carrier, or if an additional amount of tax is determined to be due from the taxpayer, such additional amount shall become due upon mailing of notice of such additional tax to the motor carrier by the director of property valuation, which additional tax may be collected as provided in K.S.A. 79-6a07 and 79-6a11, and amendments thereto.History: L. 1929, ch. 288, § 3; L. 1931, ch. 303, § 2; L. 1935, ch. 300, § 2; L. 1955, ch. 399, § 3; L. 1959, ch. 369, § 3; L. 2003, ch. 124, § 35; L. 2012, ch. 87, § 7; July 1.
KS Stat § 79-6a07 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 6a - Motor Carriers|79-6a07 Same; civil actions, when.

79-6a07. Same; civil actions, when. In lieu of, and in addition to, the method of collecting motor carrier taxes and interest as provided in K.S.A. 79-6a11, the director of property valuation may and is hereby empowered to bring a civil action against any motor carrier to recover judgment for the amount of such delinquent taxes and interest in any court of competent jurisdiction within or without the state of Kansas. Nothing in this act shall limit or restrict the jurisdiction of the state corporation commission under the provisions of K.S.A. 66-1,112c.History: L. 1955, ch. 399, § 6; L. 1959, ch. 369, § 7; Dec. 31.