reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-305a Rendition preparers; definitions.

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 article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, disclosing personal property of a taxpayer.
(c) "Personal property tax rendition form preparer" means any person who prepares or assists in preparation for compensation, or who employs one or more persons to prepare or assist in preparation for compensation, any personal property tax rendition form. A person shall not be a personal property tax rendition form preparer merely because such person: (1) Furnishes typing, reproducing or other mechanical assistance, or (2) prepares a rendition of the employer by whom such person is regularly and continuously employed.
(d) "Taxpayer" means any person contracting with a personal property tax rendition form preparer to prepare a personal property tax rendition form on[such person's behalf or to assist in the preparation of such form.]*
History:
L. 1992, ch. 165, § 1; July 1.
* Bracketed wording inadvertently omitted.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-306 Listing of tangible personal property for taxation; time of filing; certification by preparer.

79-306.
Listing of tangible personal property for taxation; time of filing; certification by preparer.
On or before March 15 of each year, or the next following business day if such date falls on a day other than a regular business day, every person, association, company or corporation required by this act to list property shall make and personally sign a statement listing all tangible personal property which by this act such person is required to list, either as the owner thereof, or as parent, guardian, trustee, executor, administrator, receiver, accounting officer, partner or agent, as the case may be, and deliver the same to the county appraiser of the county where such property has its situs for the purpose of taxation. In addition to the foregoing requirements, any such statement prepared by a personal property tax rendition form preparer shall be certified as true and correct by such preparer's signature.
History: L. 1876, ch. 34, § 9; L. 1909, ch. 243, § 1; R.S. 1923, 79-306; L. 1957, ch. 488, § 1; L. 1965, ch. 511, § 3; L. 1968, ch. 95, § 1; L. 1972, ch. 355, § 1; L. 1988, ch. 375, § 5; L. 1992, ch. 165, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-306e Valuation of watercraft, proration.

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 determined therefor pursuant to K.S.A. 79-5501, and amendments thereto, multiplied by: (1) In the case of a sale, a fraction the numerator of which is the number of months, or major portion thereof, such watercraft was owned by the record owner thereof during the taxable year in which such watercraft was sold, and the denominator of which is 12; and (2) in the case of an acquisition, a fraction the numerator of which is the number of months, or major portion thereof, remaining in the taxable year after the date of acquisition by the record owner thereof, and the denominator of which is 12.
(b) On or after July 1, 2007, notice of the acquisition or sale of any such watercraft shall be provided by the record owner thereof to the appropriate county appraiser on or before December 20 of the year of such acquisition or sale. Upon receipt of such notice, and after computation of the value of any such watercraft in accordance with the provision of subsection (a), a notification or revised notification of value shall be mailed to the taxpayer.
(c) Watercraft acquired after September 1 of a taxable year shall not be subject to assessment and taxation for such year, except as provided by paragraph (1) of subsection (a).
(d) The provisions of this section shall apply to all taxable years commencing after December 31, 2013.
History:
L. 2002, ch. 185, § 33; L. 2007, ch. 152, § 9; L. 2013, ch. 87, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-308 Statements to include tax situs information.

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 required to establish the proper tax situs of all property.
History:
L. 1885, ch. 198, § 1; R.S. 1923, 79-308; L. 1965, ch. 511, § 7; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-309 Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.

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 property subsequently to the first day of January shall not authorize any person to omit the same from the list, although such list be not made until after the sale or transfer of such property; but all such property shall be listed for taxation in the same manner as if no sale or transfer thereof had been made. In case moneys or property shall come into the hands of any person, which he or she would be required to list for taxation, and which moneys or property was not taxed in this state for the year immediately preceding the first day of January in any year, and the said moneys or property shall have been prior to any such January first invested in tax-exempt bonds or securities, then any such moneys or property shall be listed for taxation on January first by dividing the value of any such moneys or property by three hundred sixty-five (365), and multiplying the quotient by the number of days which any such taxable moneys or property remained in the hands of such a person prior to the time of its investment in any such tax-exempt bonds or securities.
History:
L. 1876, ch. 34, 11; R.S. 1923, 79-309; L. 1925, ch. 275, § 1; L. 1959, ch. 365, § 2; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-310a Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.

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 internal revenue code of 1954, as amended, shall be assessed and taxed to each shareholder. The total gross earnings received by each shareholder from such shares shall be the ordinary income dividend paid by the corporation on such shares. The actual value of such shares shall be obtained by dividing the net asset value of the corporation by the number of outstanding shares of stock of the corporation. Such corporation shall not be subject to the provisions of K.S.A. 79-3108 through 79-3120 and acts amendatory thereof and supplemental thereto.
History:
L. 1968, ch. 172, § 1; December 31.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-319 Collection of tax; removal of personalty from county before taxes paid.

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 payment of the taxes thereon, the tax shall at once become due and payable, and the county treasurer shall forthwith issue a tax warrant for the collection of the same, and it shall be enforced as in other cases.
History: L. 1899, ch. 248, § 6; L. 1919, ch. 303, § 1; March 17; R.S. 1923, 79-319.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-319a Same; removal of buildings from delinquent real estate; penalty.

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 delinquent at the time of such removal, he or she shall upon conviction be adjudged guilty of a misdemeanor, and punished by fine not exceeding five hundred dollars ($500).
History:
L. 1929, ch. 292, § 1; May 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-320 Same; duty of public officers.

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, and it shall be the duty of the county or district attorney to forthwith proceed with the collection of the tax as in this act [*] provided, when such facts become known to him or her in any manner.
History:
L. 1899, ch. 248, § 7; R.S. 1923, 79-320; L. 1974, ch. 446, § 25; July 1.
* This act, see 79-315, 79-316, 79-319, 79-2110.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-322 Highway or railway bridge on state line; listing and valuing.

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 list the same for taxation, and the same shall be assessed and taxed at its true value in money, as personal property; and in arriving at such value, if such bridge is constructed over a navigable stream, the value of the same to the center of the channel of such stream, together with all rights, privileges and franchises connected therewith or belonging thereto, shall be taken into consideration in ascertaining the true value of such bridge property for taxation; and it shall be the duty of the president, vice-president or superintendent of such bridge to make return to the proper assessor, giving the dimensions of said bridge in the county where it is located and its earning capacity, together with a full statement of all of its rights, privileges, and franchises, and the same shall be returned by the assessor, as by law in such cases made and provided.
History:
L. 1898, ch. 37, § 1; January 11, 1899; R.S. 1923, 79-322.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-329 Oil and gas property as personalty.

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 equipment and material used in operating the oil or gas wells are hereby declared to be personal property and shall be assessed and taxed as such.
History:
L. 1917, ch. 323, § 1; March 13; R.S. 1923, 79-329.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-330 Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.

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 the leasehold properties, be made such valuation of the oil or gas wells as would make a reasonable and fair value of the whole property. Such portion of the valuation of the oil or gas wells as represents the lessor's interest, or royalty interest, therein shall be assessed to the owner thereof and the remaining portion or working interest therein shall be assessed to the owner of the lease, together with the other property assessed in connection therewith. When the aggregate amount of tax owed by any taxpayer on any such royalty interest or royalty interests having a tax situs in the same taxing district is less than $5, such tax shall be cancelled and the amount shall not be included on the personal property list. Upon the written request or consent submitted annually prior to April 1 by the owner of a gas lease where the gas is being delivered into interstate commerce, the entire valuation may be assessed to such owner.
History:
L. 1917, ch. 323, § 2; R.S. 1923, 79-330; L. 1977, ch. 326, § 1; L. 1977, ch. 327, § 1; L. 1992, ch. 282, § 17; May 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 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.

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 fails to make and file a statement of assessment on or before April 1 shall be subject to a penalty as follows:
(1) 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.
(2) If the statement of assessment is filed more than one year from April 1, the appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 50% thereto as a penalty for late filing. The county treasurer may not distribute any taxes assessed under this section and paid under protest by the taxpayer pursuant to K.S.A. 79-2005, and amendments thereto, until such time as the appeal is final.
(b) For good cause shown the county appraiser may extend the time in which to make and file such statement. Such request for extension of time shall be in writing and shall be received by the county appraiser prior to the due date of the statement of assessment.
(c) Whenever any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas shall fail to make and deliver to the county appraiser of every county wherein the property to be assessed is located, a full and complete statement of assessment relative to such property as required by blank forms prepared or approved for the purpose by the director of property valuation to elicit the information necessary to fix the valuation of the property, the appraiser shall ascertain the assessed value of the property of such taxpayer, and shall add 50% thereto as a penalty for failing to file such statement.
(d) 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, corporation or association required to make and file the statement of assessment 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. 1983, ch. 309, § 1; L. 1987, ch. 372, § 1; L. 1992, ch. 282, § 2; L. 1994, ch. 275, § 15; L. 1995, ch. 39, § 1; L. 2004, ch. 173, § 8; L. 2008, ch. 109, § 76; L. 2014, ch. 141, § 85; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-333 Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.

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 by this act, or shall temporarily convert any part of such property into property not taxable, 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, such owner, upon conviction thereof, shall be guilty of a misdemeanor and shall be subject to a fine of not less than $50 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 complaint made by the director of property valuation, or the county appraiser. A fee of $25 shall be assessed as costs in each case in which there is a conviction. Executions may be issued for the collection of all fines and costs imposed under the provisions of this act.
History:
L. 1917, ch. 323, § 5; R.S. 1923, 79-333; L. 1965, ch. 513; § 2; L. 1982, ch. 391, § 24; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-335 Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.

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 manufactured home owned or possessed by such owner for property taxation and any other information required by the director of property valuation. Such listing shall be furnished to the county appraiser of the county in which the mobile home or manufactured home is situated.
History:
L. 1970, ch. 47, § 2; L. 1982, ch. 391, § 25; L. 1991, ch. 33, § 38; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 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.

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 or more mobile homes or manufactured homes are located, shall furnish the county clerk or assessor of the county wherein said mobile home park or land is located a list of all mobile homes or manufactured homes located thereon as of January 1 of each year, and shall notify the county clerk or assessor of any mobile home or manufactured home moved onto such premises from any location outside the boundaries of such county after January 1 and before July 1 of each year. Such information shall be furnished in the manner and on forms prescribed by the director of property valuation.
History:
L. 1970, ch. 47, § 3; L. 1991, ch. 33, § 39; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-337 Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.

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 located who shall willfully and knowingly fail to submit a list of mobile homes or manufactured homes located or parked within such owner's, lessee's or operator's park or court in compliance with the provisions of K.S.A. 79-336, and amendments thereto, shall be guilty of a class C misdemeanor and upon conviction thereof shall be punished in the manner provided by law.
History:
L. 1970, ch. 47, § 4; L. 1991, ch. 33, § 40; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-338 Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.

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 wherein such watercraft dock is located a list of all watercraft docked thereat and a list of the names and addresses of the owners of said watercraft as of January 1 of each year and shall notify the county clerk or assessor of any watercraft docked at such premises after January 1 and before July 1 of each year. Such information shall be furnished in the manner and on forms prescribed by the director of property valuation.
As used in this section the term "watercraft" shall mean "vessel" as defined by K.S.A. 82a-802, and the term "watercraft dock" shall include marina, wharf, pier, landing place, or boathouse.
History:
L. 1971, ch. 333, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-339 Same; failure to notify, class C misdemeanor.

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 said watercraft in compliance with the provisions of K.S.A. 79-338 shall be guilty of a class C misdemeanor.
History:
L. 1971, ch. 333, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-340 Mobile and manufactured homes as personal property; exception.

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 vested in the same person or the spouse of such person who holds title to the real property upon which such mobile home or manufactured home is located and such mobile home or manufactured home has a permanent foundation, such foundation being of a type not removable intact from such real property. Any mobile home or manufactured home used as a dwelling or residence shall be appraised for ad valorem tax purposes in the same manner as real property. For the purposes of this section and K.S.A. 79-335, 79-336 and 79-337, and amendments thereto, the terms "mobile home" and "manufactured home" shall have the meanings respectively ascribed to such terms by K.S.A. 58-4202.
History:
L. 1975, ch. 493, § 1; L. 1976, ch. 422, § 1; L. 1982, ch. 393, § 1; L. 1991, ch. 33, § 41; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-344 Cancellation of personal property tax, when.

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 section shall apply to all taxable years commencing after December 31, 1991.
History:
L. 1992, ch. 282, § 16; May 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 3 - Listing Property For Taxation › 79-345 Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year.

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 section 1 of article 11 of the constitution of the state of Kansas that is acquired or sold after January 1 and prior to September 1 of any taxable year shall be equal to the value determined therefor pursuant to K.S.A. 79-1456, and amendments thereto, multiplied by: (1) In the case of a sale, a fraction, the numerator of which is the number of months, or major portion thereof, such property was owned by the record owner thereof during the taxable year in which such property was sold and the denominator of which is 12; and (2) in the case of an acquisition, a fraction, the numerator of which is the number of months, or major portion thereof, remaining in the taxable year after the date of acquisition by the record owner thereof and the denominator of which is 12.
(b) Notice of the acquisition or sale of any such property shall be provided by the record owner thereof to the appropriate county appraiser on or before December 20 of the year of such acquisition or sale. Upon receipt of such notice, and after computation of the value of any such property in accordance with the provision of subsection (a), a notification or revised notification of value shall be mailed to the taxpayer.
(c) Except as provided in subsection (a), tangible personal property classified for property tax purposes within subclass (6) of class 2 of section 1 of article 11 of the constitution of the state of Kansas acquired on or after September 1 of a taxable year shall not be subject to assessment and taxation for such year.
(d) The provisions of this section shall apply to all taxable years commencing after December 31, 2022.
History:
L. 2022, ch. 63, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-401 How listed, valued and returned.

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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-405 Plat of subdivisions.

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 accurate for the purpose of assessment and taxation without noting the metes and bounds of the same, the county clerk shall cause to be made and recorded, a plat of such tract or lot, with its several subdivisions, as hereinbefore provided.
History:
L. 1911, ch. 316, § 5; May 22; R.S. 1923, 79-405.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-406 Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost.

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 owners thereof have failed and neglected to execute and file for record a plat thereof, the county clerk shall by mail notify all of such owners residing within this state and demand the execution and recording of a plat. If such owners, when so notified, fail and neglect for thirty days after the issuance of such notice to execute and file a plat for record, the county clerk shall cause one to be made, making any survey necessary therefor. Said plat shall be signed and acknowledged by the county clerk, who shall certify that he or she executed it by reason of the failure of the owners named to do so, and file it for record, and when so filed it shall have the same effect as if executed, acknowledged and recorded by the owners.
A correct statement of the cost and expense of such plat, survey and record, verified by oath, shall be by the county clerk laid before the board of county commissioners, who shall allow the same and order the same paid out of the current expense fund of the county, and the county clerk shall at the same time assess the amount pro rata upon the several subdivisions of said tracts, lots or parcels so subdivided, which amounts shall become a lien upon the several tracts and shall be collected in the same manner as general taxes, and when paid shall go to the current expense fund of the county.
History:
L. 1911, ch. 316, § 6; May 22; R.S. 1923, 79-406.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-407 Same; appeal from action of county clerk; hearing by county commissioners.

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 county commissioners, by giving notice thereof in writing to the board and thereupon no further proceedings shall be taken by the county clerk. At its next regular session after the filing of the notice aforesaid the county commissioners shall hear and determine said matter, and direct whether the plat shall be executed and filed.
If the county commissioners shall upon hearing find that such plat should be executed and filed, the owner or owners thereof shall within thirty days execute and file for record a plat thereof; and upon failure of the owner or owners to make and record such plat, the county clerk shall proceed to have said subdivision surveyed and platted as hereinbefore directed. Such plat made by the county clerk or by the owners of any such subdivision shall describe said tract, and any other subdivisions or the smallest subdivision of which the same is part, numbering them by progressive numbers, setting forth the courses and distances, the number of acres, and such other memoranda as are necessary, and the description of such lots or subdivisions according to the number and designation thereon, and said plat shall be deemed sufficient for all purposes of assessment and taxation.
History:
L. 1911, ch. 316, § 7; May 22; R.S. 1923, 79-407.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-408 Real estate assessment rolls maintained by county clerk; contents.

79-408. Real estate assessment rolls maintained by county clerk; contents.
The county clerk shall maintain all real estate assessment rolls that may be required for the assessment districts of the county. Such assessment rolls shall contain a correct and pertinent description of each piece, parcel or lot of real property in numerical order as to lots and blocks, sections or subdivisions, in the respective townships or cities, as the case may be. In making up such assessment rolls, the county clerk shall consult the real estate transfer record in the office of the clerk and the records and plats in the office of the register of deeds.
All such rolls and descriptions may be maintained electronically, as the county may find necessary and proper.
History:
L. 1911, ch. 316, § 8; R.S. 1923, 79-408; L. 1959, ch. 365, § 8; L. 1971, ch. 293, § 1; L. 1982, ch. 391, § 26; L. 2012, ch. 53, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-409 Same; survey of lot or tract, when.

79-409. Same; survey of lot or tract, when.
If the owner or occupant of any lot or tract of land shall neglect or refuse to furnish the description required by K.S.A. 79-408, and amendments thereto, when demanded by the county clerk, a land surveyor shall ascertain the boundaries and quantity of such property, and such description shall be held to be valid for all purposes of taxation; and the expense of such survey shall be returned to the county clerk of the county in which such property is located and, by such county clerk, shall be added to the tax upon such property and made a part thereof, and when collected the county treasurer shall be required upon warrants drawn by the county clerk on the orders of the board of county commissioners to pay the expenses of said survey.
History:
L. 1911, ch. 316, § 9; R.S. 1923, 79-409; L. 2011, ch. 49, § 29; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-411 Determination of fair market value in money of real property; appraisal and assessment of real property.

79-411.
Determination of fair market value in money of real property; appraisal and assessment of real property.
The appraiser from actual view and inspection or from statistical methods prescribed by the director of property valuation, from consultation with the owner or agent thereof if expedient and from such other sources of information as are within the appraiser's reach, shall determine as nearly as is practicable the fair market value in money of all taxable real property within the county and assess the same as required in K.S.A. 79-1439, and amendments thereto.
History: L. 1911, ch. 316, § 11; R.S. 1923, 79-411; L. 1951, ch. 476, § 1; L. 1963, ch. 460, § 2; L. 1969, ch. 433, § 1; L. 1994, ch. 275, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-412 Valuation of buildings and improvements; recording or filing lease agreement, requirements.

79-412.
Valuation of buildings and improvements; recording or filing lease agreement, requirements.
It shall be the duty of the county or district appraiser to value the land and improvements. The value of the land and improvements shall be entered on the assessment roll in a single aggregate, except as hereinafter provided. Improvements owned by entities other than the owner of the land shall be assessed to the owners of such improvements, if the lease agreement has been recorded or filed in the office of the register of deeds. The words "building on leased ground" shall appear on the first page of the lease agreement. It shall be the responsibility of the person recording or filing the lease agreement to include such words as provided in this section. Failure to include such words as provided in this section may result in such improvements being assessed to the owner of the land. As used in this section, the term "person" means any individual, business, domestic or foreign corporation, partnership or association. Delinquent taxes imposed on such improvements may be collected by levy and sale of the interests of such owners the same as in cases of the collection of taxes on personal property.
History:
L. 1911, ch. 316, § 12; R.S. 1923, 79-412; L. 1994, ch. 275, § 7; L. 1997, ch. 126, § 31; L. 1999, ch. 126, § 5; L. 2004, ch. 173, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-414 Lands entered after January 1.

79-414.
Lands entered after January 1.
It shall be the duty of the county clerk to procure from the land office of the proper district, or districts, an abstract of the lands entered subsequently to the first day of January of the previous year, and all such lands as shown by said abstract not appearing on the tax rolls shall be entered upon said roll by the county clerk as soon as the abstracts shall be received.
History:
L. 1911, ch. 316, § 14; R.S. 1923, 79-414; L. 1959, ch. 365, § 9; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-419 Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax.

79-419.
Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax.
It shall be the duty of the clerk of the district court of each county of this state, when any lots or land have been partitioned by order of any such court, to certify to the county clerk a description of the lots or land partitioned, and also a description of each piece or parcel into which the same has been divided, together with the name of the owner. The county clerk shall enter on the tax roll the description of the several pieces of land into which any such lots or land have been partitioned, and such description shall be held to be valid for all purposes. The county clerk shall cause the county appraiser to value each piece or parcel of such lots or lands as divided. The county clerk shall apportion the tax originally charged to such lots or lands that have been divided in the proportion represented by the percent that the value of each piece or parcel shall represent of the total value of all pieces or parcels as appraised individually by the county appraiser. Whenever any lands held by tenants in common shall be sold upon proceedings in partition, or shall be taken by the election of any of the parties to such proceedings, or where any real estate shall be sold at judicial sale, or by administrators, executors, conservators, or trustees, the court shall order all taxes and penalties thereon against such lands to be discharged out of the proceeds of such sale.
History:
L. 1911, ch. 316, § 19; R.S. 1923, 79-419; L. 1965, ch. 514, § 1; L. 1982, ch. 391, § 28; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-420 Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.

79-420.
Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.
Whenever the fee to the surface of any tract, parcel or lot of land is in any person or persons, natural or artificial, and the right or title to any minerals therein is in another or in others, such mineral interest shall be listed and the market value, if any, determined separately from the fee of such land, in separate entries and descriptions. Such land and such mineral interest shall be separately taxed to the owners thereof respectively. In determining the market value, if any, of any such mineral interest, the appraiser shall consider every proper factor, including but not limited to, the size of the particular mineral interest, the fractional share of such interest and the number of fractional shares in existence for such interest. The register of deeds shall furnish to the county clerk where such mineral interest exists and are a matter of record, a certified description of all such interest. When such reserves or leases are not recorded within 90 days after execution, they shall become void if not listed for taxation.
History:
L. 1911, ch. 316, § 20; R.S. 1923, 79-420; L. 1959, ch. 365, § 10; L. 1982, ch. 391, § 29; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-421 Same; forfeiture of office upon failure.

79-421.
Same; forfeiture of office upon failure.
Any register of deeds or county clerk knowingly or willfully failing to perform the duty as prescribed in above section shall forfeit his or her office, and upon petition of the county attorney or the attorney general shall upon summary proceedings be removed therefrom.
History:
L. 1911, ch. 316, § 21; May 22; R.S. 1923, 79-421.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-422 Public utility property listed as real estate.

79-422.
Public utility property listed as real estate.
All fixed mains, flumes, aqueducts, reservoirs, receptacles, standpipes, purifiers, regulators, lamps, lampposts, meters, shackle-rods, plugs, tanks, wires and all other property, whether herein enumerated or not, used as part of a system and employed in leading, conducting or distributing heat, light, power, oil, gas, water or other commodity between the place of generation, production or supply and the place of distribution, consumption, use, manufacture, market, or further shipment shall be listed and taxed by the city, town, school district, township or county in which said property or any part thereof is located, and in the same manner returned as is provided by law for real estate.
History:
L. 1911, ch. 316, § 22; May 22; R.S. 1923, 79-422.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-425a Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals.

79-425a. Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals.
(a) Whenever a tract of land which has been assessed shall thereafter be divided into tracts owned by different persons, any one or more of such persons, after giving 10 days' written notice to the other persons at their respective mailing addresses, may make application to the county appraiser for an apportionment of the assessed valuation of such tract among the several tracts, and the county appraiser shall apportion such valuation among the owners of such tracts according to the value of their respective interests as shown by evidence available at a time designated by the county appraiser. Upon the apportionment of the assessed valuation among the several tracts and the levying of tax against each such tract, the county treasurer, upon payment of such tax on any such tract, shall issue a receipt therefor and, in any case where such tax is not paid on any of such tracts, it shall be sold for delinquent taxes in the same manner prescribed by law for sale of real estate for delinquent taxes. If taxes levied on a tract of land prior to its division are delinquent, the owner of any divided portion of such tract may have that portion released from the tax lien by paying to the county treasurer the share of the delinquent tax attributable to such divided portion as shown by the apportionment made of the whole tract's assessed valuation among the divided portions by the county appraiser.
(b) Any person aggrieved by the application of the provisions of subsection (a) may, within 10 days after the apportionment decision of the county appraiser, appeal to the state board of tax appeals, and the board shall have the power, upon a showing that such decision was erroneous, to substitute an apportionment of the assessed valuation of a tract of land for that of the county appraiser.
History:
L. 1983, ch. 308, § 1; L. 2008, ch. 109, § 77; L. 2014, ch. 141, § 86; L. 2016, ch. 112, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-426 Joint ownership; payment of taxes by one owner; lien.

79-426.
Joint ownership; payment of taxes by one owner; lien.
When land owned by two or more persons shall be assessed jointly, and any one or more of them shall not pay the proper portion of the tax due in such cases, any such owner paying the whole tax or who has redeemed the whole tract after it has been sold for delinquent taxes shall have a lien on the interest of the owner who was delinquent to the extent of the tax justly owing by such delinquent, and may sue and recover the amount advanced with interest and costs.
History:
L. 1915, ch. 359, § 4; April 10; R.S. 1923, 79-426.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-427 Apportionment of special tax or assessment on lot or tract in cities.

79-427.
Apportionment of special tax or assessment on lot or tract in cities.
On demand of the county clerk or of any owner of any part of a lot or tract, as herein stated, or any obligee of a bond or other contract to convey any part of a lot or tract within any city of the first, second and third class, it shall be the duty of the city clerk to divide any special tax or assessment on said lot or tract in such proportion as the value of each part, exclusive of buildings or improvements, shall bear to the value of the entire lot or tract, exclusive of buildings or improvements, and thereupon and thereafter such special tax or assessment shall be carried upon the books of the city clerk as apportioned, and be so certified to the county clerk for listing upon the tax rolls of the county.
History:
L. 1911, ch. 114, § 1; R.S. 1923, 79-427; L. 1927, ch. 325, § 1; June 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 4 - Listing And Valuation Of Real Estate › 79-430 Listing and taxation of certain leased portions of real property.

79-430.
Listing and taxation of certain leased portions of real property.
For all purposes associated with property taxation, the provisions of K.S.A. 79-412 notwithstanding, that portion of the fair market value of real property attributable to the leasing of real property, or the creation of any other interest of less than fee simple in real property, for the purpose of the placement of a wireless communication tower, antenna or relay site upon the real property, shall be entered on the assessment roll separate from the remaining fair market value. Such portion of the fair market value shall be separately taxed to the owner of such wireless communication tower, antenna or relay site as real property at the same classification and same tax rate as the real property upon which the wireless communications tower, antenna or relay site is located except that, in the event the real property upon which the wireless communications tower, antenna or relay site is located is exempt from property taxation, such real property shall continue to be exempt from property taxation, except that portion of the fair market value of such tax-exempt real property attributable to the leasing of such tax-exempt real property, or the creation of any other interest of less than fee simple in such tax-exempt real property, for the purpose of the placement of a wireless communications tower, antenna or relay site upon such tax-exempt real property, shall be taxable and shall be assessed to the owner of such wireless communications tower, antenna or relay site as real property at 25% of value. Such tax shall be a lien on the interest in the real property of such owner of the wireless communications tower, antenna or relay site and shall be collected in the same manner as the collection of other taxes on real property.
History:
L. 1997, ch. 126, § 37; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5 - Rules For Valuing Property › 79-501 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.

79-501.
Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
Each parcel of real property shall be appraised at its fair market value in money, the value thereof to be determined by the appraiser from actual view and inspection of the property. The price at which such real property would sell at forced sale may be taken as a criterion of such fair market value in money in the market place of such sale if the appraiser believes such price to be a reasonable factor in arriving at fair market value. The price at which real property would sell at auction may be taken as the criterion of fair market value in money if the appraiser determines such sale to be an arms-length transaction between a willing buyer and seller. In addition, land devoted to agricultural use shall be valued as provided by K.S.A. 79-1476, and amendments thereto. Tangible personal property shall be appraised at its fair market value in money except as provided by K.S.A. 79-1439, and amendments thereto. All such real and tangible personal property shall be assessed at the rate prescribed by K.S.A. 79-1439, and amendments thereto.
History:
L. 1876, ch. 34, § 15; R.S. 1923, 79-501; L. 1963, ch. 460, § 3; L. 1969, ch. 433, § 2; L. 1988, ch. 375, § 6; L. 1989, ch. 2, § 9 (Special Session); December 14.