reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5 - Rules For Valuing Property › 79-504 Appraisal standards; definitions.

79-504. Appraisal standards; definitions.
For the purposes of this act:
(a) "Appraisal foundation" and "foundation" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois.
(b) "Written appraisal" means a written statement used in connection with the activities of the division of property valuation or a county appraiser that is independently and impartially prepared by a county appraiser setting forth an opinion of defined value of an adequately described property as of a specific date, supported by presentation and analysis of relevant market information.
History:
L. 1992, ch. 249, § 3; L. 2016, ch. 112, § 10; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5 - Rules For Valuing Property › 79-505 Same; adoption by director of property valuation; additional standards, when.

79-505. Same; adoption by director of property valuation; additional standards, when.
(a) The director of property valuation shall adopt appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state. Such appraiser directives shall require, at a minimum:
(1) That all appraisals be performed in compliance with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation; and
(2) that such appraisals shall be written appraisals.
(b) The director of property valuation may require compliance with additional standards if a determination is made in writing that such additional standards are required in order to properly carry out statutory responsibilities and such additional standards do not conflict with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation.
History:
L. 1992, ch. 249, § 1; L. 2014, ch. 141, § 9; L. 2021, ch. 58, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5 - Rules For Valuing Property › 79-506 Same; interim standards; time for adoption of final standards.

79-506.
Same; interim standards; time for adoption of final standards.
(a) The uniform standards of professional appraisal practice as promulgated by the appraisal standards board of the appraisal foundation in effect on March 1, 1992, for all dates of valuation on or after January 1, 1993, are hereby adopted upon the effective date of this act as interim standards.
(b) Rules and regulations or appraiser directives promulgating appraisal standards adopted by the director of property valuation shall be proposed not later than six months and shall be adopted in final form and become effective not later than 12 months following the effective date of this act.
History:
L. 1992, ch. 249, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5 - Rules For Valuing Property › 79-507 Commercial and industrial machinery and equipment; definition; classification and valuation.

79-507. Commercial and industrial machinery and equipment; definition; classification and valuation.
(a) In accordance with the provisions of section 1 of article 11 of the constitution of the state of Kansas, all commercial and industrial machinery used directly in the manufacture of cement, lime or similar products including: Kilns, pumps, lifts, process fans, bucket elevators, compressors, raw mills, hammer mills, grinders, conveyors, ball mills, mixers, storage tanks, scales, crushers, reclaimers, processing vessels, filters, electric motors, cement and clinker coolers, finish mills, separators, electric hoists, stackers, roller mills, clinker breakers, hydraulic and lubricating systems used directly in manufacturing and processing activities, analyzers, aeration systems, air pollution control equipment, bulk loading systems, material and gas flow distribution gates and handling and transport systems, 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 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.
(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2013.
History:
L. 2014, ch. 140, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a01c Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.

79-5a01c.
Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.
It is the purpose of the amendments enacted in this legislation to K.S.A. 79-5a01 to carry out the mandate of the electorate of the state of Kansas who in 1992 amended section 1 of article 11 of the constitution of the state of Kansas to effectuate the taxation of public utility inventories, in response to an appellate decision holding that natural gas owned by public utilities and stored for resale comes within the exemption from ad valorem taxation afforded to merchants' and manufacturers' inventories. The legislature recognizes that the state has a number of underground formations that are ideal for the storage of natural gas and that the storage of natural gas in these formations by and on behalf of the owners, brokers and marketers of natural gas assures them a plentiful supply of natural gas during periods of peak demand and thereby contributes to their economic viability. The legislature further recognizes that the state and its political subdivisions provide valuable governmental services that protects the natural gas and its free flow to and from these formations for which such owners, brokers and marketers of natural gas should contribute through the property tax imposed by the amendments enacted in this legislation to K.S.A. 79-5a01.
History:
L. 2009, ch. 97, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a02 Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.

79-5a02.
Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.
Every public utility with property in this state shall through its owner, officer or agent having control of its affairs, before March 20 each year, make a return in writing to the director of property valuation on forms prescribed by the director showing all the information that the director shall require and deem necessary for the appraisal and apportionment of values of said property. If any public utility shall fail to provide the information as required, the director of property valuation shall advise the attorney general of such noncompliance and the attorney general shall proceed against such utility to enforce compliance herewith.
History:
L. 1969, ch. 434, § 2; January 1, 1970.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a03 Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.

79-5a03.
Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.
The director of property valuation shall contract with a qualified appraiser or appraisal company or companies to appraise the property of public utilities as defined in this act for the purpose of taxation for the year 1970. The contract for said appraisal shall include the training of property valuation utility appraisal personnel.
The director of property valuation shall annually determine the fair market value of the property of all public utilities and shall keep a complete record of how such valuations were determined. The director is authorized to make any investigations and findings to properly arrive at the fair market value of the property of each of the public utilities to be appraised. Any public utility or representative shall upon request of the director furnish any records or files of said utility material to such investigation. Any utility or representative who shall furnish false information shall be guilty of perjury.
History:
L. 1969, ch. 434, § 3; January 1, 1970.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a04 Same; valuation of real and personal property.

79-5a04.
Same; valuation of real and personal property.
The director of property valuation shall annually determine the fair market value of public utility property, both real and personal, tangible and intangible, of every public utility as defined in subsection (a) of K.S.A. 79-5a01 and amendments thereto.
As used in this section, "fair market value" means the amount in terms of money that a well informed buyer is justified in paying and a well informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion. For the purposes of this definition, it shall be assumed that consummation of a sale occurs as of January 1.
The division of property valuation in determining the fair market value of public utility property shall, where practicable, determine the unit valuation, allocated to Kansas, and in doing so shall use generally accepted appraisal procedures developed through the appraisal process and may consider, including but not by way of exclusion, the following factors:
(a) Original cost.
(b) Original cost less depreciation or reproduction cost less depreciation, or both, or replacement cost new less depreciation, except that where either method is used proper allowance and deduction shall be made for functional or economic obsolescence and for operation of nonprofitable facilities which necessitate regulatory body approval to eliminate.
(c) The market or actual value of all outstanding capital stock and debt.
(d) The utility operating income, capitalized in the manner and at such rate or rates as shall be just and reasonable.
(e) Such other information or evidence as to value as may be obtained that will enable the property valuation department to determine the fair market value of the property of such public utility.
The fair market value of affiliated properties separately assessed, or the nonoperating properties of such companies, or both, shall be ascertained and determined as nearly as possible and deducted from the total unit value of the properties of such companies if such properties are included in the unit value. Except for the property of any entity enumerated in subsection (b) of K.S.A. 79-5a01 and amendments thereto, and insofar as it is practicable to do so, the same method of evaluating the properties of the companies separately assessed or nonoperating properties, or both, shall be used as was used in determining the unit value of such companies. All property of any entity enumerated in subsection (b) of K.S.A. 79-5a01 and amendments thereto, shall be valued by the county or district appraiser in the same manner as provided by law for the valuation of the same type or class of property in the county.
History: L. 1969, ch. 434, § 4; L. 1971, ch. 295, § 1; L. 1973, ch. 390, § 1; L. 1981, ch. 375, § 2; L. 1982, ch. 395, § 2; L. 1983, ch. 314, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a05 Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.

79-5a05.
Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.
Before the assessed valuation of public utility property is finally determined, the director of property valuation shall cause to be sent to each public utility a statement of the appraised valuation of the utility's property. The determination contained in such statement shall not require an adjudicative proceeding under the Kansas administrative procedure act. The statement shall inform the public utility of the right to an informal conference as provided in this section. The failure to request an informal conference shall not preclude any appeal under K.S.A. 74-2438 and amendments thereto. If a public utility has any objection to the statement as issued, the public utility shall, within 15 days of the date of mailing of such statement, notify the director in writing of such objection. Within 30 days of the date of receipt by the director of such written objection, the director shall hold an informal conference with the public utility and shall issue a written finding, ruling, order, decision or other final action thereon, which finding, ruling, order, decision or other final action shall become effective for purposes of the appeal as provided by K.S.A. 74-2438 and amendments thereto, three days following the mailing of a copy thereof to the public utility. Informal conferences held pursuant to this section may be conducted by the director or the director's designee. The rules of evidence shall not apply to an informal conference and no record shall be made except at the request and expense of the director or the public utility.
At any time before certification of the assessed valuation to the counties, the director may correct any valuation that will make it more just and equal.
History:
L. 1969, ch. 434, § 5; L. 1988, ch. 356, § 314; July 1, 1989.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a08 Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required.

79-5a08.
Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required.
Any individual, partnership, corporation or public utility, which acquires by deed or other instrument all or any portion of another utility's property, shall forward a public utility sales validation questionnaire to the director of property valuation. The forms for the public utility sales validation questionnaire shall be prescribed and furnished by the director of property valuation. For the purposes of this section, the phrase "acquires by deed or other instrument" includes, without limitation, sales, mergers, acquisitions, take-overs, consolidations and liquidations of all or any portion of a public utility operating in this state and, whenever such sales, mergers, acquisitions, take-overs, consolidations and liquidations concern property located both within and without this state, the entire transaction shall be reported.
History:
L. 1969, ch. 434, § 8; L. 1983, ch. 314, § 3; L. 1993, ch. 8, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a09 Same; failure to comply with act; penalties.

79-5a09.
Same; failure to comply with act; penalties.
Every public utility which shall fail or refuse to comply with any of the provisions of this act shall forfeit not less than one thousand dollars ($1,000) for each such offense, such penalty to be recovered in an action in the name of the state of Kansas and paid into the state treasury.
History:
L. 1969, ch. 434, § 9; January 1, 1970.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a10 Application of K.S.A. 79-5a04.

79-5a10.
Application of
K.S.A.
79-5a04.
The provisions of this act shall apply to all taxable years commencing after December 31, 1970.
History:
L. 1971, ch. 295, § 2; April 19.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a11 Administration and enforcement by secretary of revenue; rules and regulations.

79-5a11.
Administration and enforcement by secretary of revenue; rules and regulations.
The secretary of revenue is hereby authorized and empowered to administer and enforce the provisions of this act and the act of which this act is amendatory and to adopt such rules and regulations in pursuance thereof as he or her deems necessary to administer and enforce the same.
History:
L. 1973, ch. 390, § 3; April 19.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a12 Application of K.S.A. 79-5a01, 79-5a06a and 79-5a11.

79-5a12.
Application of
K.S.A.
79-5a01, 79-5a06a and 79-5a11.
The provisions of this act shall apply to all taxable years commencing after December 31, 1972.
History:
L. 1973, ch. 390, § 4; April 19.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a13 Application of K.S.A. 79-5a01.

79-5a13.
Application of K.S.A. 79-5a01.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1985.
History:
L. 1986, ch. 371, § 2; April 24.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a25 Apportionment of assessed valuation of certain utilities to taxing districts.

79-5a25.
Apportionment of assessed valuation of certain utilities to taxing districts.
After the completion of the valuation of properties valued under K.S.A. 79-5a01 et seq., and amendments thereto, excepting railroad properties, the director of property valuation shall apportion the assessed valuation to the taxing units where property is located in the following manner:
First. There shall be assigned an assessed value, in proportion to original cost thereof, to land, other than rights-of-way, improvements, and equipment affixed thereto; vehicles; power operated equipment; materials and supplies; and
Second. All remaining assessed valuation shall be assigned in proportion to the length of lines according to the average original cost of the conjunctive properties and their appurtenances.
History:
L. 1987, ch. 373, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a26 Apportionment of assessed valuation of railroads to taxing districts.

79-5a26.
Apportionment of assessed valuation of railroads to taxing districts.
After the completion of the valuation of railroad properties the director of property valuation shall apportion the assessed valuation to taxing units in the following manner:
First. There shall be assigned an average assessed valuation per mile to first main track which shall include: Track, trackage rights, right-of-way, franchise, roadbed, rolling stock, telegraph lines and instruments connected therewith, materials, tools, supplies and all other property used in the operation of the road other than structures and improvements on the rights-of-way and real estate off the rights-of-way located therein.
Second. There shall be assigned an average assessed valuation per mile in each taxing unit to all other track located therein.
Third. There shall be assigned an assessed valuation to structures and improvements on the rights-of-way and to real estate off the rights-of-way located therein.
History:
L. 1987, ch. 373, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a27 Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.

79-5a27. Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.
On or before June 1 each year, the director of property valuation shall certify to the county clerk of each county the amount of assessed valuation apportioned to each taxing unit therein for properties valued and assessed under K.S.A. 79-5a01 et seq., and amendments thereto. The county clerk shall include such assessed valuations in the applicable taxing districts with all other assessed valuations in those taxing districts and on or before June 15 notify the appropriate officials of each taxing district within the county of the assessed valuation estimates to be utilized in the preparation of budgets for ad valorem tax purposes. If in any year the county clerk has not received the applicable valuations from the director of property valuation, the county clerk shall use the applicable assessed valuations of the preceding year as an estimate for such notification. If the public utility has filed an application for exemption of all or a portion of its property, the director shall notify the county clerk that the exemption application has been filed and the county clerk shall not be required to include such assessed valuation in the applicable taxing districts until such time as the application is denied by the state board of tax appeals or, if judicial review of the board's order is sought, until such time as judicial review is finalized.
History:
L. 1987, ch. 373, § 4; L. 2005, ch. 199, § 2; L. 2008, ch. 182, § 4; L. 2009, ch. 143, § 33; L. 2014, ch. 141, § 87; L. 2016, ch. 66, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5a - Public Utilities › 79-5a28 Application of K.S.A. 79-5a25 through 79-5a27.

79-5a28.
Application of K.S.A. 79-5a25 through 79-5a27.
The provisions of K.S.A. 79-5a25 to 79-5a27, inclusive, shall be applicable to all tax years commencing after December 31, 1988.
History:
L. 1987, ch. 373, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5b - Complex Industrial Property Classification And Appraisal › 79-5b01 Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs.

79-5b01. Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs.
(a) Except as provided in article 5a of chapter 79 of the Kansas statutes annotated, and amendments thereto, on or before October 15 of the year preceding the tax year for which the property is to be classified and appraised, the county appraiser or the taxpayer may request that the director of property valuation contract with an independent appraiser to classify and appraise natural gas and helium processing facilities, ethanol facilities, crude oil refineries, fertilizer manufacturing facilities, cement manufacturing facilities, and such other complex industrial properties as otherwise requested by the county appraiser or the taxpayer. Before making such request, the county appraiser and the taxpayer shall be required to meet to discuss the property at issue, including the suitability of the property to be classified and appraised by an independent appraiser, as provided in this section. After such meeting and upon request by the county or the taxpayer, the director shall contract with an independent appraiser from the list of appraisers as provided in subsection (b) to conduct such determination of the property. Prior to entering into any contract with an independent appraiser to classify and appraise the property at issue, the director shall meet with the county appraiser to discuss the costs of an independent appraisal. The county shall be responsible for all reasonable and prior approved costs of the independent classification and appraisal.
(b) The director shall maintain a list of qualified appraisers who are certified real property appraisers and who have at least three years of experience in the classification and appraisal of the types of property described in this section.
(c) The final determination made by the independent appraiser pursuant to this section shall be admissible before the courts of this state and the Kansas court of tax appeals in any subsequent classification and valuation proceedings.
History:
L. 2014, ch. 140, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5b - Complex Industrial Property Classification And Appraisal › 79-5b02 Same; documentation; physical inspection of the property.

79-5b02. Same; documentation; physical inspection of the property.
The director of property valuation may require the county appraiser and the taxpayer to submit such documentation to the independent appraiser described in K.S.A. 79-5b01, and amendments thereto, as necessary in order to classify and appraise the property. The taxpayer shall permit one or more physical inspections of the property, scheduled at mutually agreeable times so as not to delay the timely completion of the classification and appraisal of the property.
History:
L. 2014, ch. 140, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5b - Complex Industrial Property Classification And Appraisal › 79-5b03 Same; notification; objections; informal meeting.

79-5b03. Same; notification; objections; informal meeting.
(a) The director of property valuation shall notify the taxpayer and the county appraiser on or before March 1 for real property and May 1 for personal property, of the classification and appraised valuation of the property described in K.S.A. 79-5b01, and amendments thereto. Such notification shall be mailed to the county appraiser and to the taxpayer at the taxpayer's last known address.
(b) Within 15 days of receipt of the notification required by subsection (a) of this section, if the taxpayer or the county appraiser has any objection to the notification as issued, the taxpayer or the county appraiser shall notify the director of property valuation in writing of such objection. Within 30 days of the receipt by the director of such objection, the director shall hold an informal meeting with the taxpayer and the county and shall issue a final determination, which shall become effective for purposes of appeal as provided in K.S.A. 79-1609, and amendments thereto. Informal meetings held pursuant to this section may be conducted by the director or the director's designee. An informal meeting with the director or the director's designee shall be a condition precedent to an appeal to the court of tax appeals.
History:
L. 2014, ch. 140, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5b - Complex Industrial Property Classification And Appraisal › 79-5b04 Same; rules and regulations.

79-5b04. Same; rules and regulations.
Prior to January 1, 2015, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of K.S.A. 79-5b01 through 79-5b03, and amendments thereto.
History:
L. 2014, ch. 140, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 5b - Complex Industrial Property Classification And Appraisal › 79-5b05 Severability.

79-5b05. Severability.
If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to be severable.
History:
L. 2014, ch. 140, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a01 Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions.

79-6a01. Over-the-road motor vehicles and rolling equipment of motor carriers; valuation and assessment locally assessed property; definitions.
Prior to January 1, 2014, the director of property valuation shall value and assess annually the over-the-road motor vehicles and rolling equipment of motor carriers described in this act. The local deputy assessor shall value and assess within the taxing district where located all other property, real and personal, belonging to such motor carriers.
As used in this act, "over-the-road motor vehicles and rolling equipment" shall include all motor-driven vehicles, trailers, semitrailers, buses and trucks owned, used or operated in the state of Kansas by such motor carriers in the transportation of persons or property other than motor vehicles and rolling equipment used solely or mainly for local transportation in a particular community or local area, or for local pickup and delivery, or passenger automobiles used for purposes other than transportation of persons or property for hire. "Motor carriers" as used in this act shall include every person, firm or corporation who or which holds a certificate of convenience and necessity, a certificate of public service, or an interstate license as a common or exempt carrier from the corporation commission of the state of Kansas or is required to register motor carrier equipment pursuant to 49 U.S.C. § 14504a.
History:
L. 1929, ch. 288, § 1; L. 1955, ch. 399, § 1; L. 1959, ch. 369, § 1; L. 1993, ch. 263, § 10; L. 1995, ch. 98, § 21; L. 2003, ch. 124, § 33; L. 2012, ch. 87, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a03 Same; assessed valuation; computation.

79-6a03. Same; assessed valuation; computation.
Prior to January 1, 2014, the director of property valuation shall value and assess all over-the-road motor vehicles owned, used and operated in the state of Kansas during the preceding calendar year by every motor carrier for the purpose of taxation by the state of Kansas in an amount to be determined in the following manner and according to the following method:
(1) The true value of all over-the-road motor vehicles and rolling equipment operated in the state of Kansas shall be determined;
(2) the ratio which the total number of miles of the equipment listed operated in the state of Kansas bears to the total number of miles operated everywhere by such equipment shall be determined;
(3) the assessed value of all over-the-road motor vehicles and rolling equipment owned, used or operated in the state of Kansas by such motor carrier shall be determined by multiplying the true value by the mileage ratio;
(4) the amount so determined shall be the value and assessment of all over-the-road motor vehicles and rolling equipment owned, used or operated in the state of Kansas by such motor carrier in the state of Kansas, except that if any motor carrier who or which holds a certificate of convenience and necessity, or an interstate license as a common or exempt carrier from the corporation commission of the state of Kansas between January 1 and March 1 of 2012 and 2013, did not own, use or operate any over-the-road motor vehicles or rolling equipment in Kansas during the preceding calendar year, the director of property valuation shall determine the mileage ratio of miles operated in the state of Kansas to miles operated everywhere by use of the estimate of mileage furnished by such motor carrier, and apply the same to the assessed valuation of the equipment listed by such motor carrier to determine the assessed value of such equipment and the tax due thereon; and in any such case, when the carrier files such carrier's return the following year, showing the actual mileage of such vehicles in the state of Kansas and everywhere during such year, the director of property valuation shall recompute the tax and refund any excess tax paid by such carrier, or if an additional amount of tax is determined to be due from the taxpayer, such additional amount shall become due upon mailing of notice of such additional tax to the motor carrier by the director of property valuation, which additional tax may be collected as provided in K.S.A. 79-6a07 and 79-6a11, and amendments thereto.
History:
L. 1929, ch. 288, § 3; L. 1931, ch. 303, § 2; L. 1935, ch. 300, § 2; L. 1955, ch. 399, § 3; L. 1959, ch. 369, § 3; L. 2003, ch. 124, § 35; L. 2012, ch. 87, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a07 Same; civil actions, when.

79-6a07.
Same; civil actions, when.
In lieu of, and in addition to, the method of collecting motor carrier taxes and interest as provided in K.S.A. 79-6a11, the director of property valuation may and is hereby empowered to bring a civil action against any motor carrier to recover judgment for the amount of such delinquent taxes and interest in any court of competent jurisdiction within or without the state of Kansas. Nothing in this act shall limit or restrict the jurisdiction of the state corporation commission under the provisions of K.S.A. 66-1,112c.
History:
L. 1955, ch. 399, § 6; L. 1959, ch. 369, § 7; December 31.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a08 Same; records of carriers; inspections by director of property valuation.

79-6a08.
Same; records of carriers; inspections by director of property valuation.
Every motor carrier to which this act applies shall keep and preserve records and books of all over-the-road motor vehicles owned, used or operated in the state of Kansas, together with a record of all miles traveled by such over-the-road motor vehicles in Kansas and everywhere, and other pertinent records and papers as may be required by the director of property valuation for the reasonable administration of this act. Such books and records and other papers and documents shall, at all reasonable times, be available for and subject to inspection by the director of property valuation, or his or her duly authorized agents and employees. The director of property valuation, or his or her duly authorized agents and employees are hereby authorized to inspect all motor vehicles owned, used or operated in the state of Kansas by any motor carrier to which this act applies, to verify the accuracy of any report, statement, or payment made under the provisions of this act, or to ascertain whether or not all reports and tax payments required by this act have been made.
History:
L. 1955, ch. 399, § 7; L. 1959, ch. 369, § 8; December 31.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a09 Same; revolving fund for payment of refunds.

79-6a09.
Same; revolving fund for payment of refunds.
A revolving fund designated as the motor carrier tax refund fund not to exceed five thousand dollars ($5,000) shall be set apart and maintained by the director of property valuation from the motor carrier tax collected under the provisions of the act, and held by the state treasurer for the payment of all refunds authorized by the director of property valuation to be made.
History:
L. 1955, ch. 399, § 8; L. 1959, ch. 369, § 9; December 31.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a10 Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations.

79-6a10.
Same; payment of taxes under protest; requirements; disposition of tax moneys paid under protest; commencement of action; limitations.
Any motor carrier shall be entitled to pay taxes levied pursuant to this act under protest and in protesting the payment of such taxes, shall be required, at the time of paying such taxes, to make and file a written statement with the director of property valuation clearly stating the grounds on which the whole or any part of the taxes is protested, and shall further cite any law, statute or facts on which such motor carrier relies in protesting the whole or any part of such taxes and:
(A) If the grounds of such protest shall be that any tax levy or any part thereof is illegal shall further state the exact portion of the taxes which is being protested: or
(B) If the grounds of such protest shall be that the valuation or assessment of the property upon which the taxes so protested are levied is illegal or void, shall further state the amount of valuation or assessment which the motor carrier admits to be valid and the exact portion of the taxes which is being protested.
The director of property valuation shall remit all moneys received under this section to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury. The state treasurer shall credit that portion which is protested into a separate impounded fund and that part which is not protested shall be credited to the state general fund. Every motor carrier protesting the payment of the tax herein provided for, within 30 days after filing the protest, shall commence an action for the recovery thereof in the district court of the county of residence of the motor carrier, or, if a nonresident, in the district court of Shawnee county, Kansas, naming the director of property valuation and the state treasurer as defendants. If any motor carrier protesting the taxes shall fail to commence an action in some court of competent jurisdiction for the recovery of the taxes protested within the time herein prescribed, such protest shall become null and void and of no effect whatsoever and upon any such failure the director of accounts and reports shall transfer such protested tax money from the impounded fund to the state general fund.
No action shall be brought or maintainable in any court for the recovery of the taxes paid under protest unless the same is commenced within 30 days after the filing of such protest with the director of property valuation.
History: L. 1959, ch. 369, § 5; L. 1974, ch. 295, § 14; L. 1976, ch. 311, § 15; L. 2001, ch. 5, § 442; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a11 Same; collection of unpaid taxes; tax lien.

79-6a11.
Same; collection of unpaid taxes; tax lien.
All motor carrier taxes levied by the director of property valuation, including the penalties and interest provided in K.S.A. 79-6a04 and amendments thereto, which remain due and unpaid on the first day of the month following the date the taxes became due may be collected in the following manner:
The director of property valuation shall, between the 1st and 10th day of the month following the date the taxes became due, send a notice by mail to the motor carrier to whom such taxes were assessed at its post office address as shown by the records in the office of the director of property valuation, stating the amount of the motor carrier tax charged against the motor carrier and notifying such motor carrier that it must pay the said tax together with interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, from the date the tax became due. Failure to receive such notice shall not relieve the motor carrier from payment of said tax and interest. If the tax and interest remain unpaid for a period of 30 days after the mailing of such notice, the director of property valuation shall forthwith issue a tax warrant, returnable in not to exceed 60 days, directed to the sheriff of any county in which the motor carrier has or may have any property, real or personal, tangible or intangible, commanding the sheriff to levy the amount of such unpaid tax and interest together with such sheriff's fees for collecting it, upon any personal property, tangible or intangible, of the motor carrier to whom such taxes were assessed.
Such warrant shall be delivered to the sheriff to whom it is directed. Upon receipt of such tax warrant, the sheriff shall proceed to collect the taxes as upon the sheriff's execution. As soon as the sheriff collects the tax warrant, the sheriff shall make a return thereof to the director of property valuation. If the warrant so returned shows that such tax and interest has been collected in whole or in part, the sheriff shall pay the amount so collected to the director of property valuation. If such return shows that all or any part of the tax and interest has not been collected, the director of property valuation shall file with the clerk of the district court of the county from which the warrant was returned a true copy of the warrant and the sheriff's return on it, showing the amount of the tax and interest and fees of the sheriff due and unpaid. The clerk shall enter the total amount due and unpaid on such clerk's appearance docket as a judgment in favor of the state of Kansas and against the motor carrier, and the total amount shall become a judgment in the same manner and to the same extent as any other judgment and shall become a lien on real estate from and after the filing thereof under the code of civil procedure.
History:
L. 1959, ch. 369, § 6; L. 1980, ch. 308, § 9; L. 1984, ch. 147, § 17; L. 1992, ch. 319, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a12 Same; rules and regulations.

79-6a12.
Same; rules and regulations.
The secretary of revenue shall adopt rules and regulations for the administration of this act.
History: L. 1959, ch. 369, § 10; L. 1972, ch. 342, § 86; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a13 Uncollectable motor carrier taxes; abatement and removal from accounts of division.

79-6a13.
Uncollectable motor carrier taxes; abatement and removal from accounts of division.
Motor carrier ad valorem tax liabilities levied by the director of property valuation, including any penalty and interest thereon, which are determined to be uncollectable accounts under the provisions of K.S.A. 79-6a15, may be abated and removed from the accounts receivable file of the division of property valuation in the manner hereinafter provided.
History:
L. 1974, ch. 422, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a14 Same; determination by director; petition to state board of tax appeals, contents; determination by board; order of abatement; filing with secretary of state.

79-6a14. Same; determination by director; petition to state board of tax appeals, contents; determination by board; order of abatement; filing with secretary of state.
Whenever the director of property valuation shall determine that it is advisable to abate motor carrier ad valorem tax liabilities determined to be uncollectable accounts the director shall file a petition with the state board of tax appeals setting forth: (a) The name of the debtor; (b) the year for which the tax is due; (c) the amount of the obligation; (d) a review or statement of actions taken to collect such taxes; and (e) one or more of the grounds for abatement as hereinafter set forth.
The state board of tax appeals, within 60 days after the petition is filed by the director of property valuation, may approve or disapprove of the abatement of any motor carrier ad valorem tax liability submitted by the director. The director shall prepare an order abating any tax liability, the abatement of which has been approved by the state board of tax appeals, upon receiving notice of such approval. The director shall prepare an order abating any tax liability submitted to and not specifically disapproved by the state board of tax appeals within 60 days of the filing of the petition to abate said tax liability. A list of all tax liabilities abated under the authority of this section shall be filed with the secretary of state and thereafter preserved by the secretary as a public record.
History:
L. 1974, ch. 422, § 2; L. 2008, ch. 109, § 79; L. 2014, ch. 141, § 88; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a15 Same; authorized reasons or basis for abatement.

79-6a15.
Same; authorized reasons or basis for abatement.
Any motor carrier ad valorem tax liability, including any penalty and interest thereon, levied by the director of property valuation which tax liability is determined by the director to be an uncollectable account after all reasonable efforts have been made to effect collection, may be abated in the manner aforesaid for any one or more of the following reasons:
(a) Death of the person owing the tax and leaving no estate or by the dissolution of a corporation having no net assets;
(b) Collection is barred by a statute of limitations;
(c) Lack of jurisdiction;
(d) Insolvency of the taxpayer;
(e) The taxpayer cannot be located;
(f) It is determined that the person is not liable for such tax; or
(g) The administration and collection costs involved would not warrant collection of the amount due, and it will be to the advantage of the state to grant abatement.
History:
L. 1974, ch. 422, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 6a - Motor Carriers › 79-6a16 Same; notice and record of abatement; abatement of court costs.

79-6a16.
Same; notice and record of abatement; abatement of court costs.
Within 60 days after the director of property valuation has issued an order abating any motor carrier ad valorem tax liability levied by the director, notice of the abatement shall be made by the director to the clerk of the district court of the various counties where a warrant for the tax liability has been filed. The clerk of the district court so notified shall mark the entry in the appearance docket as abated by order of the director of property valuation and the clerk in turn shall abate all court costs including sheriff's fees, if any.
History:
L. 1974, ch. 422, § 4; L. 1984, ch. 147, § 18; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 9 - Car Companies And Owners › 79-906 Definitions.

79-906.
Definitions.
As used in this act: (1) The words "organization" or "organizations" shall mean: Every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporation of any other class, every foreign organization classed as a New England, Massachusetts, or business trust, every association for profit, every partnership, and every individual who shall own any passenger, sleeping, parlor, refrigerator, oil or gas tank, observation, dining or freight cars, other than a railroad company operating its own or leased lines.
(2) The word "director" means the director of taxation.
History:
L. 1937, ch. 356, § 1; L. 1943, ch. 289, § 1; L. 1972, ch. 358, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 9 - Car Companies And Owners › 79-907 Rate of tax; situs; definition of gross earnings within state.

79-907. Rate of tax; situs; definition of gross earnings within state.
Every organization as hereinbefore defined, shall pay annually for each calendar year a sum in the nature of a tax at two and one-half percentum upon the total gross earnings received from all sources by reason of the use or operation of such cars by such organization within this state, which shall be in lieu of all other taxes upon such property of any organization so paying the same: Provided, For the purpose of taxation all cars used exclusively within the state or used partially within and partially without the state, are hereby declared to have situs within the state, the value of such property for the purpose of such taxation to be determined as provided for in this act. The term "gross earnings received from all sources by such organization from the use or operation of such cars within this state," is hereby declared and shall be construed to mean, all earnings on business beginning and ending within this state and a proportion based upon the proportion of mileage within the state, to the entire mileage over which such business is done of all earnings on interstate business passing through, into, or out of the state.
History:
L. 1937, ch. 356, § 2; March 30.