reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations › 79-1129 Same; procedures and methodology in determining allocable and apportionable income.

79-1129.
Same; procedures and methodology in determining allocable and apportionable income.
(a) Except as otherwise specifically provided, a financial institution whose business activity is taxable both within and without this state shall allocate and apportion its net income as provided in this act. All items of nonbusiness income, income which is not includable in the apportionable income tax base, shall be allocated pursuant to the provisions of K.S.A. 79-3274 through 79-3278 and amendments thereto. A financial institution organized under the laws of a foreign country, the commonwealth of Puerto Rico, or a territory or possession of the United States whose effectively connected income, as defined under the federal internal revenue code, is taxable both within this state and within another state, other than the state in which it is organized, shall allocate and apportion its net income as provided in this act and its apportionment factors shall include the part of its property, payroll and receipts that is related to its apportionable income.
(b) All business income, income which is includable in the apportionable income tax base, shall be apportioned to this state by multiplying such income by the apportionment percentage. The apportionment percentage is determined by adding the taxpayer's receipts factor, as described in K.S.A. 79-1130, property factor, as described in K.S.A. 79-1131, and payroll factor, as described in K.S.A. 79-1132, together and dividing the sum by three. If one of the factors is missing, the two remaining factors are added and the sum is divided by two. If two of the factors are missing, the remaining factor is the apportionment percentage. A factor is missing if both its numerator and denominator are zero, but it is not missing merely because its numerator is zero.
(c) Each factor shall be computed according to the method of accounting, cash or accrual basis, used by the taxpayer for the taxable year.
(d) If the allocation and apportionment provisions of this act do not fairly represent the extent of the taxpayer's business activity in this state, the taxpayer may petition for or the secretary of revenue may require, in respect to all or any part of the taxpayer's business activity, if reasonable:
(1) Separate accounting;
(2) the exclusion of any one or more of the factors;
(3) the inclusion of one or more additional factors which will fairly represent the taxpayer's business activity in this state; or
(4) the employment of any other method to effectuate an equitable allocation and apportionment of the taxpayer's income.
(e) In the event a combined report is utilized to determine the Kansas income attributable to a unitary group of financial institutions, the financial institutions in the combined group shall include only those institutions which have a branch or office in Kansas.
History:
L. 1996, ch. 270, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations › 79-1132 Same; payroll factor defined and described.

79-1132.
Same; payroll factor defined and described.
(a) General. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid for both within and without this state during the taxable year. The payroll factor shall include only that compensation which is included in the computation of the apportionable income tax base for the taxable year.
(b) Compensation relating to nonbusiness income and independent contractors. The compensation of any employee for services or activities which are connected with the production of nonbusiness income, income which is not includable in the apportionable income base, and payments made to any independent contractor or any other person not properly classifiable as an employee shall be excluded from both the numerator and denominator of the factor.
(c) When compensation paid in this state. Compensation is paid in this state if any one of the following tests, applied consecutively, is met:
(1) The employee's services are performed entirely within this state;
(2) the employee's services are performed both within and without the state, but the service performed without the state is incidental to the employee's service within the state. The term "incidental" means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction;
(3) if the employee's services are performed both within and without this state, the employee's compensation will be attributed to this state:
(A) If the employee's principal base of operations is within this state; or
(B) if there is no principal base of operations in any state in which some part of the services are performed, but the place from which the services are directed or controlled is in this state; or
(C) if the principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed but the employee's residence is in this state.
History:
L. 1996, ch. 270, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations › 79-1133 Tax upon cessation of business as financial institution; computation.

79-1133.
Tax upon cessation of business as financial institution; computation.
For taxpayers described in K.S.A. 79-1106, and amendments thereto, a tax is hereby imposed for the privilege of engaging in transactions or activity incidental or related to the cessation of doing business in this state, including cessation due to merger, consolidation, other combination, dissolution, liquidation or any other event. Such tax shall be measured by the net income for the tax year in which the taxpayer ceases to do business and shall be computed using the same applicable rates provided by K.S.A. 79-1107 or 79-1108, and amendments thereto. Such tax shall be due and owing within six months of the date on which the taxpayer ceases to do business. This section shall apply to all such privileges occurring on or after July 1, 1996.
History:
L. 1996, ch. 270, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 11 - Banks, Banking Businesses, Trust Companies And Savings And Loan Associations › 79-1134 Supplemental to K.S.A. 79-1106 et seq.

79-1134.
Supplemental to
K.S.A.
79-1106 et seq.
K.S.A. 79-1128 through 79-1133 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. 1996, ch. 270, § 8; July 1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1409 Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.

79-1409. Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.
The state board of tax appeals shall constitute a state board of equalization, and shall equalize the valuation and assessment of property throughout the state; and shall have power to equalize the assessment of all property in this state between persons, firms or corporations of the same assessment district, between cities and townships of the same county, and between the different counties of the state, and the property assessed by the director of property valuation in the first instance. And any person feeling aggrieved by the action of the county board of equalization may, within 45 days after the decision of such board, appeal to the state board of equalization for a determination of such grievance.
It shall be the duty of the state board of equalization to meet in its office, or such other place within any county of the state as the board shall deem advisable, to perform the work of equalization as hereinbefore provided. Such board may meet at any time on and after January 15 of each year as it may deem necessary and shall meet from the 11th day of July, or the next following business day if such date shall fall on a day other than a regular business day, until the 25th day of August as the business of the board shall require. Whenever the valuation of any taxing district, whether it be a county, township, city, school district, or otherwise, is changed by the state board of equalization, the officers of such taxing district who have authority to levy taxes are required to use the valuation so fixed by the state board as a basis for making their levies for all purposes. In case a change is made in such valuation, the state board of tax appeals shall certify the equalized values to the director of property valuation who shall forthwith certify the same to the county clerks of the several counties of the state or to the counties affected by such equalization; and such county clerks shall carry the real estate and tangible personal property on the tax rolls of their respective counties at the valuations so certified, and shall use such valuations as the basis of all tax levies, except that any certification received by a county clerk after August 25 may be handled as an abatement, refund, or added tax as the certification warrants.
The director of property valuation shall apportion the amount of tax for state purposes as required by law to be raised in the state among the several counties therein, in proportion to the valuation of the taxable property therein for the year as equalized by the state board of equalization.
History:
L. 1933, ch. 117, § 1 (Special Session); L. 1959, ch. 374, § 1; L. 1963, ch. 466, § 1; L. 1969, ch. 368, § 2; L. 2008, ch. 109, § 81; L. 2014, ch. 141, § 90; July 1.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1412d Application of K.S.A. 79-1412a.

79-1412d.
Application of
K.S.A.
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1427c Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.

79-1427c.
Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.
If, from and after January 1, 1994, and on or before March 14, 1995, the county or district appraiser discovers any taxable tangible personal property which would be subject to a penalty pursuant to the provisions of K.S.A. 79-1427a, and amendments thereto, such property shall be listed and appraised and taxes collected thereon as provided in K.S.A. 79-1427a, and amendments thereto; however, such property shall not be liable for any taxes that would have been levied against such property for any year prior to the 1992 tax year and no penalty shall be added. Notwithstanding the foregoing, the penalties prescribed by K.S.A. 79-1427a, and amendments thereto, shall be added whenever any person, association, company or corporation that has fraudulently failed to list or has fraudulently underreported tangible property required to be listed for taxation as provided in K.S.A. 79-306, and amendments thereto. Such fraud shall be proven by clear and convincing evidence.
History:
L. 1994, ch. 275, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1437c Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.

79-1437c.
Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.
No deed or instrument providing for the transfer of title to real estate or affidavit of equitable interest in real estate shall be recorded in the office of the register of deeds unless such deed, instrument or affidavit shall be accompanied by a real estate sales validation questionnaire completed by the grantor or grantee or the agent of such grantor or grantee concerning the property transferred. Such questionnaire shall not be filed of record by the register of deeds but shall be retained for a period of five years at which time they shall be destroyed. The register of deeds shall in conjunction with the county clerk use the information derived from such questionnaires in cooperating with and assisting the director of property valuation in developing the information as provided for in K.S.A. 79-1487, and amendments thereto.
History:
L. 1991, ch. 162, § 3; L. 1992, ch. 159, § 1; L. 1992, ch. 282, § 18; L. 1995, ch. 252, § 25; January 1, 1996.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1437d Same; devised by director of property valuation; approval by legislature; information to be contained therein.

79-1437d.
Same; devised by director of property valuation; approval by legislature; information to be contained therein.
The real estate sales questionnaire shall be devised by the director of property valuation, and the director shall furnish copies thereof to the register of deeds. Upon proposing modifications or changes to the real estate sales validation questionnaire devised and used prior to 1992 or any validation questionnaire approved by the legislature in 1992 or thereafter, the director of property valuation shall submit such proposal to the legislature. Upon the failure of the legislature to enact legislation modifying the director's proposal within 60 days of submission thereof, such proposal shall be deemed to be approved, and the director's modified questionnaire may be utilized at anytime thereafter. The questionnaire shall be devised to obtain information regarding the identification and location of the property, name and address of the purchaser, sales price, date of sale, the classification and subclassification to which such property belongs, nature and circumstances peculiar to the sale, whether any personal property was included in the sales price, whether the purchaser assumed any mortgages or liens, loans, leases or taxes, the method of financing, whether any special assessments are levied against the property and such other information as the director of property valuation shall require. No information shall be requested in such questionnaire which would require the disclosure of the interest rate paid by the purchaser or the specific term of any mortgage.
History:
L. 1991, ch. 162, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1437e Same; inapplicability to certain transfers of title.

79-1437e.
Same; inapplicability to certain transfers of title.
(a) The real estate sales validation questionnaire required by this act shall not apply to transfers of title:
(1) Recorded prior to the effective date of this act;
(2) made solely for the purpose of securing or releasing security for a debt or other obligation;
(3) made for the purpose of confirming, correcting, modifying or supplementing a deed previously recorded, and without additional consideration;
(4) by way of gift, donation or contribution stated in the deed or other instrument;
(5) to cemetery lots;
(6) by leases and transfers of severed mineral interests;
(7) to or from a trust, and without consideration;
(8) resulting from a divorce settlement where one party transfers interest in property to the other;
(9) made solely for the purpose of creating a joint tenancy or tenancy in common;
(10) by way of a sheriff's deed;
(11) by way of a deed which has been in escrow for longer than five years;
(12) by way of a quit claim deed filed for the purpose of clearing title encumbrances;
(13) when title is transferred to convey right-of-way or pursuant to eminent domain;
(14) made by a guardian, executor, administrator, conservator or trustee of an estate pursuant to judicial order;
(15) when title is transferred due to repossession; or
(16) made for the purpose of releasing an equitable lien on a previously recorded affidavit of equitable interest, and without additional consideration.
(b) When a real estate sales validation questionnaire is not required due to one or more of the exemptions provided in subsection (a), the exemption shall be clearly stated on the document being filed.
History:
L. 1991, ch. 162, § 5; L. 1992, ch. 159, § 2; L. 1994, ch. 275, § 12; L. 2002, ch. 22, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1437f Same; disposition and use of contents thereof, to and by whom.

79-1437f. Same; disposition and use of contents thereof, to and by whom.
Except as otherwise provided by K.S.A. 79-1460, and amendments thereto, contents of the real estate sales validation questionnaire shall be made available only to the following people for the purposes listed hereafter:
(a) County officials for cooperating with and assisting the director of property valuation in developing the information as provided for in K.S.A. 79-1487, and amendments thereto;
(b) any property owner, or the owner's representative, for prosecuting an appeal of the valuation of such owner's property or for determining whether to make such an appeal, but access shall be limited to the contents of those questionnaires concerning the same constitutionally prescribed subclass of property as that of such owner's property;
(c) the county appraiser and appraisers employed by the county for the appraisal of property located within the county;
(d) appraisers licensed or certified pursuant to K.S.A. 58-4101 et seq., and amendments thereto, for appraisal of property and preparation of appraisal reports;
(e) financial institutions for conducting appraisals and evaluations as required by federal and state regulators;
(f) the county appraiser or the appraiser's designee, hearing officers or panels appointed pursuant to K.S.A. 79-1602 or 79-1611, and amendments thereto, and the state board of tax appeals for conducting valuation appeal proceedings;
(g) the board of county commissioners for conducting any of the board's statutorily prescribed duties;
(h) the director of property valuation for conducting any of the director's statutorily prescribed duties; and
(i) a person licensed pursuant to the real estate brokers' and salespersons' act for purposes of fulfilling such person's statutory duties and providing information on market value of property to clients and customers.
History:
L. 1991, ch. 162, § 6; L. 1992, ch. 282, § 19; L. 1999, ch. 123, § 2; L. 2002, ch. 23, § 1; L. 2006, ch. 151, § 3; L. 2007, ch. 63, § 1; L. 2008, ch. 109, § 87; L. 2014, ch. 141, § 96; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1437g Same; penalty for violations.

79-1437g.
Same; penalty for violations.
Any person who shall falsify the value of real estate transferred shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not more than $500.
History:
L. 1991, ch. 162, § 7; L. 1992, ch. 159, § 3; April 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1439a Classification of certain not-for-profit organization real property; assessment rate.

79-1439a.
Classification of certain not-for-profit organization real property; assessment rate.
(a) In accordance with and for the purposes of section 1 of article 11 of the Kansas constitution, real property, to the extent herein specified, which is owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraphs (2), (3), (4), (7), (8) or (10) of subsection (c) of section 501 of the federal internal revenue code, as in effect on January 1, 1994, is hereby included in subclass (4) of class 1 for property tax classification purposes, and shall be assessed at the rate of 12% of its fair market value. With respect to real property owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraph (2) of subsection (c) of section 501 of such code, this section shall only apply to real property leased to a not-for-profit organization not subject to federal income taxation pursuant to paragraph (8) of subsection (c) of section 501 of such code. With respect to real property owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraph (7) of subsection (c) of section 501 of such code, this section shall only apply to land which is actually and regularly used for recreational purposes, other than land accommodating buildings or other improvements associated with such recreational land. Nothing in this subsection shall be deemed to affect the exemption of property by law or the Kansas constitution.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1993.
History:
L. 1994, ch. 333, § 1; May 19.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1439c Classification of certain commercial and industrial machinery and equipment.

79-1439c.
Classification of certain commercial and industrial machinery and equipment.
(a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all commercial and industrial machinery and equipment which is not classified for property tax purposes within subclass (5) of class 2 of section 1 of article 11 of the Kansas constitution, and which is not being used for the production of income by the owner thereof, is hereby defined as all other tangible personal property not otherwise specifically classified, and shall be classified for property tax purposes within subclass 6 of class 2 of section 1 of article 11 of the Kansas constitution. All such property shall be valued in accordance with the provisions of K.S.A. 79-503a, and amendments thereto.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1994.
History:
L. 1995, ch. 254, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.

79-1439d.
Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.
(a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all wireless communication towers, broadcast towers, antenna and relay sites, except public utility property valued and assessed pursuant to K.S.A. 79-5a01 et seq., and amendments thereto, are hereby defined as commercial and industrial machinery and equipment, and shall be classified for property tax purposes as tangible personal property within subclass 5 of class 2 of section 1 of article 11 of the Kansas constitution. All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439, and amendments thereto.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2002.
History:
L. 2004, ch. 171, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1439e Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.

79-1439e.
Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.
In accordance with the provisions of section 1 of article 11 of the Constitution of the State of Kansas, a bed, body or box that is regularly used predominantly in a business or industry and is attached to a motor vehicle, except for a bed, body or box that is attached to the motor vehicle by the motor vehicle manufacturer, shall be classified for property tax purposes within subclass 5 of class 2 of section 1 of article 11 of the Constitution of the State of Kansas. All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439, and amendments thereto. The provisions of this section shall be effective on and after July 1, 2008.
History:
L. 2008, ch. 182, § 10; June 5.