Kansas Code — 79
Browse 218 sections in division 79 of the Kansas code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 79-101. Property taxable. All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner
- § 79-102. Words and phrases. That the terms "real property," "real estate," and "land," when used in this act, except as otherwise specifically provi
- § 79-201a.
- § 79-201b.
- § 79-201c.
- § 79-201d.
- § 79-201e.
- § 79-201f.
- § 79-201g.
- § 79-201h.
- § 79-201i.
- § 79-201j.
- § 79-201k.
- § 79-201l.
- § 79-201m.
- § 79-201n.
- § 79-201o.
- § 79-201p.
- § 79-201q.
- § 79-201r.
- § 79-201. Property exempt from taxation; religious, educational, literary, scientific, benevolent, alumni association, veterans' organization or char
- § 79-201s.
- § 79-201t.
- § 79-201u.
- § 79-201w.
- § 79-201x.
- § 79-201z.
- § 79-205. Waterworks plants at Kansas City exempted from taxation. Laws 1921, chapter 304, included by reference. [Exempts from taxation of any kind
- § 79-207. Cemeteries and mausoleums; funeral homes and mortuaries prohibited unless listed for taxation; injunction. No person, firm, association, pa
- § 79-210. Property exempt from taxation; claim to be filed each year; forms, content and filing of claims; rules and regulations. The owner or owners
- § 79-213a.
- § 79-213d.
- § 79-213. Property exempt from taxation; initial request for exemption; forms, content and filing of request for exemption; recommendations by county
- § 79-214. Property exempt from taxation; statement required upon cessation of exempt use; failure to file, penalty. Within 30 days after any property
- § 79-215. Property exempt from taxation; personal property held for sale or display at certain functions
- § 79-219. Property exempt from taxation; mechanic's hand tools. The following described property, to the extent herein specified, shall be and is her
- § 79-220. Property exempt from taxation; antique and amateur-built aircraft. The following described property, to the extent herein specified, is her
- § 79-221. Property exempt from taxation; leased real and personal property of certain economic development corporations. The following described prop
- § 79-222. Property exempt from taxation; certain buildings constructed on property of state educational institutions and operated by Kansas not-for-p
- § 79-223. Same; certain commercial and industrial machinery and equipment
- § 79-224. Property exempt from taxation; certain telecommunications machinery and equipment and railroad machinery and equipment
- § 79-225. Property exempt from taxation; certain integrated coal gasification power plant property
- § 79-226. Property exempt from taxation; certain refinery property
- § 79-227. Property exempt from taxation; certain crude oil or natural gas pipeline property
- § 79-228. Property exempt from taxation; certain integrated coal or coke gasification nitrogen fertilizer plant property
- § 79-229. Property exempt from taxation; certain biomass-to-energy plant property
- § 79-230. Property exempt from taxation; nuclear generation facility property
- § 79-231. Property exempt from taxation; waste heat utilization system property at electric generation facility
- § 79-232. Property exempt from taxation; biofuel storage and blending equipment
- § 79-233. Property exempt from taxation; carbon dioxide capture, sequestration or utilization property
- § 79-250. Poultry and rabbit confinement facilities and swine production facilities not allowed to be exempt from ad valorem taxation. No city or cou
- § 79-259. Property exempt from taxation; certain electric transmission lines and appurtenances. The following described property, to the extent herei
- § 79-260. Property exempt from taxation; new automobile manufacturing property
- § 79-261. Procedure governing classification of property for purposes of exemption under K.S.A. 79-223
- § 79-262. Classification of property constructed with proceeds of industrial revenue bonds; notification to county appraiser; appeals; reclassificati
- § 79-264. Property exempt from taxation; certain property owned by a redevelopment authority
- § 79-265. Property exempt from taxation; certain antique utility trailers
- § 79-266. Property exempt from taxation; certain new electric generation property and pollution control devices
- § 79-267. Property exempt from taxation; certain off-road vehicles, motorized bicycles, trailers and marine equipment
- § 79-301. Personal property to be listed and assessed. All tangible personal property subject to taxation shall be listed and assessed as of the firs
- § 79-303. Who to list property. Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible
- § 79-304. Place of listing of certain property for taxation purposes. Every person required to list property on behalf of others shall list such prop
- § 79-305a.
- § 79-306d.
- § 79-306e.
- § 79-306. Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual sta
- § 79-308. Statements to include tax situs information. The personal property statements required by this act shall set forth the name of the township
- § 79-309. Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto. All property shall be listed and v
- § 79-310a.
- § 79-319a.
- § 79-319. Collection of tax; removal of personalty from county before taxes paid. When any person is about to remove his or her property from the cou
- § 79-320. Same; duty of public officers. It shall be the duty of all township trustees, assessors, sheriffs and city councilmen to at once inform the
- § 79-322. Highway or railway bridge on state line; listing and valuing. All persons, companies or corporations owning, controlling or operating any h
- § 79-329. Oil and gas property as personalty. For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing
- § 79-330. Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5. In valuing for taxation, oil or gas properties con
- § 79-331. Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market val
- § 79-332a.
- § 79-333. Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty. If any person, corporation or association owning o
- § 79-335. Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls. The owner of each mobile home or manuf
- § 79-336. Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms. The ow
- § 79-337. Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor. The owner, lessee or operator of any mobile hom
- § 79-338. Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions. The owner, lessee or ope
- § 79-339. Same; failure to notify, class C misdemeanor. The owner, lessee or operator of any watercraft dock where any one or more watercraft are doc
- § 79-340. Mobile and manufactured homes as personal property; exception. Except as otherwise provided in this section, a mobile home or manufactured
- § 79-344. Cancellation of personal property tax, when
- § 79-345. Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year
- § 79-401. How listed, valued and returned. The real property of this state shall be listed, valued, returned and equalized in the manner provided in
- § 79-405. Plat of subdivisions. Whenever any subdivision of land of forty acres or less, or any lot or subdivision, is owned by two or more persons i
- § 79-406. Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost. Whenever any subdivision
- § 79-407. Same; appeal from action of county clerk; hearing by county commissioners. Any person aggrieved by the action of the county clerk in orderi
- § 79-408. Real estate assessment rolls maintained by county clerk; contents. The county clerk shall maintain all real estate assessment rolls that ma
- § 79-409. Same; survey of lot or tract, when. If the owner or occupant of any lot or tract of land shall neglect or refuse to furnish the description
- § 79-411. Determination of fair market value in money of real property; appraisal and assessment of real property. The appraiser from actual view and
- § 79-412. Valuation of buildings and improvements; recording or filing lease agreement, requirements. It shall be the duty of the county or district
- § 79-414. Lands entered after January 1. It shall be the duty of the county clerk to procure from the land office of the proper district, or district
- § 79-419. Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of ta
- § 79-420. Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser. Whenever the fee to the
- § 79-421. Same; forfeiture of office upon failure. Any register of deeds or county clerk knowingly or willfully failing to perform the duty as prescr
- § 79-422. Public utility property listed as real estate. All fixed mains, flumes, aqueducts, reservoirs, receptacles, standpipes, purifiers, regulato
- § 79-425a.
- § 79-426. Joint ownership; payment of taxes by one owner; lien. When land owned by two or more persons shall be assessed jointly, and any one or more
- § 79-427. Apportionment of special tax or assessment on lot or tract in cities. On demand of the county clerk or of any owner of any part of a lot or
- § 79-430. Listing and taxation of certain leased portions of real property. For all purposes associated with property taxation, the provisions of K.S
- § 79-501. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment. Each parcel of real propert
- § 79-503a.
- § 79-504. Appraisal standards; definitions. For the purposes of this act:(a) "Appraisal foundation" and "foundation" mean the appraisal foundation es
- § 79-505. Appraisal standards; adoption by director of property valuation; additional standards, when
- § 79-506. Same; interim standards; time for adoption of final standards
- § 79-507. Commercial and industrial machinery and equipment; definition; classification and valuation
- § 79-2201. Remittance of proceeds of state property tax levies, when; disposition of same. The county treasurer shall remit all moneys allocated to th
- § 79-2202. Forfeiture by county treasurer for failure to pay money into state treasury. If any county treasurer shall fail to pay into the state treas
- § 79-2203. County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments. On
- § 79-2204. County treasurers not required to pay more than taxes collected. County treasurers shall not be required to pay into the state treasury mor
- § 79-2301. Real estate subject to sale. All real estate on which the taxes shall not have been paid as provided by law on or before May 10 in each yea
- § 79-2302a.
- § 79-2302. Listing of real estate subject to sale, contents; notice of sale, contents. Between July 1 and July 10 of each year, the county treasurer s
- § 79-2303. Publication of listing of real estate subject to sale; costs
- § 79-2304. Same; affidavit of publication. Every printer who shall publish such list and notice shall immediately after the last publication thereof t
- § 79-2305. Publication of lists during years 1909 and 1910. Laws 1913, chapter 221, section 1, included by reference. [Provides for payment for public
- § 79-2306. Time of sale; county treasurer to bid off in name of county. On the day designated in the notice of sale the county treasurer shall sell th
- § 79-2315. Name in which real estate sold. When any real estate is sold for taxes, it shall not be necessary to sell it as the property of any person
- § 79-2316. Description of real estate in tax proceedings. It shall be sufficient to describe real estate in all proceedings relative to assessing, adv
- § 79-2317. Record of sales; contents of list; duty of county treasurer in counties of less than 100,000 to furnish duplicate to county clerk; exceptio
- § 79-2318. Sale papers filed with county clerk. The county treasurer shall file with the county clerk all affidavits, notices and papers having refere
- § 79-2319. Taxation and sale of real estate bid off by county; subsequent taxes and additional lien. All real estate bid off for the county at any tax
- § 79-2322. Sale in October when not sold in September; sale after injunction enjoining sale dissolved; publication notice. If any county treasurer sha
- § 79-2323a.
- § 79-2323. Penalties and interest on sale after injunction dissolved. In case the county treasurer shall be restrained by reason of an injunction, and
- § 79-2401a.
- § 79-2403. Certificate of redemption; entries on tax sales book. Upon redemption or partial redemption as provided in K.S.A. 79-2401a of any real esta
- § 79-2415a.
- § 79-2415. Temporary remission and cancellation of penalties, costs and expenses up to September 1, 1941; interest rate after September 1, 1939. With
- § 79-2416a.
- § 79-2416b.
- § 79-2416c.
- § 79-2416d.
- § 79-2416. No tax-sale certificates issued nor tax deeds executed prior to September 1, 1939; exceptions. The various county treasurers shall not issu
- § 79-2431. Action for foreclosure and sale of property of Bourbon county fair association stayed. All actions for the foreclosure and sale of property
- § 79-2432. Same; redetermination of assessments; penalties and interest canceled. The board of county commissioners of Bourbon county is hereby author
- § 79-4216. Mineral severance tax; definitions. As used in this act, unless the context clearly requires otherwise, the following words and phrases sha
- § 79-4217. Mineral severance tax; imposition of tax; rate; measurement of production; exemptions
- § 79-4218. Mineral severance tax; tax in addition to property tax. Except as otherwise provided in this act, the tax imposed by K.S.A. 79-4217 shall b
- § 79-4219. Mineral severance tax; credit against tax
- § 79-4220. Mineral severance tax; tax due and payable, when; persons liable for payment and collection; withholding by first purchaser; state lien on
- § 79-4221. Mineral severance tax; filing of returns and remittance of tax, when, by whom; extension of return filing time, when; interest
- § 79-4222. Mineral severance tax; tax withholding and remittance when title to minerals disputed. When the title to any coal, oil or gas severed from
- § 79-4223. Mineral severance tax; records required of mineral transporters. When requested by the director, all transporters of coal, oil or gas out o
- § 79-4224. Mineral severance tax; inspection of records by director, when; subpoena power, contempt. The director shall have the power to require any
- § 79-4225. Same; penalties and interest for nonpayment of tax, and failure or refusal to file returns
- § 79-4226. Mineral severance tax; recordkeeping requirements; time limitation for tax assessment, extensions; refund limitations
- § 79-4227. Mineral severance tax; disposition of revenue; mineral production tax refund fund; special county mineral production tax fund; mineral prod
- § 79-4228. Same; rules and regulations. The secretary is hereby authorized to adopt such rules and regulations as may be necessary to administer and e
- § 79-4229. Same; severability clause. If any provision of this act or the application thereof to any person or circumstances is held invalid, such inv
- § 79-4230. Reporting and payment of fees assessed by corporation commission on oil or gas production; time of payment. An oil or gas mineral severance
- § 79-4232. Same; abolish fund on July 1, 2016. On July 1, 2016, the director of accounts and reports shall transfer all moneys in the oil and gas valu
- § 79-4301. Multistate tax compact. "The multistate tax compact" is hereby enacted into law and entered into with all jurisdictions legally joining the
- § 79-4302. Application of multistate tax compact. The provisions of article III (2) of the multistate tax compact [79-4301] shall apply to the Kansas
- § 79-4303. Multistate tax commission; representative. The secretary of the department of revenue shall represent this state on the multistate tax comm
- § 79-4304. Same; alternate representation on commission. The member representing this state on the multistate tax commission may be represented thereo
- § 79-4305. Same; attorney general or designate; function. The attorney general or an assistant attorney general designated by the attorney general may
- § 79-4306a.
- § 79-4307. Interstate audits. Article VIII of the multistate tax compact relating to interstate audits shall be in force in and with respect to this s
- § 79-4501. Homestead property tax refund act; title and purpose of act. The title of this act shall be the homestead property tax refund act. The purp
- § 79-4502. Homestead property tax refund act; definitions. As used in this act, unless the context clearly indicates otherwise:(a) "Income" means the
- § 79-4503. Same; death of claimant after claim filed, disbursement; death of person entitled to make claim prior to filing claim; right of representat
- § 79-4504. Same; claims payable from the income tax refund fund; no warrant issued for less than five dollars; no interest allowed on claim. Subject t
- § 79-4521. Claimant's election to receive direct refund or credit against tax; administration of payment methods by state and county officials; paymen
- § 79-4522. Owner not entitled to homestead refund, when. A person owning or occupying a homestead for which the appraised valuation for property tax p
- § 79-4523. Payment of refund to county treasurer when property taxes on homestead delinquent. If there are delinquent property taxes on the claimant's
- § 79-4530. Refund of property tax imposed on certain residential property, when
- § 79-4531. Same, appeals process. Insofar as the same may be made applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to
- § 79-4601. Private foundation; corporation as; acts prohibited. No corporation which is a "private foundation" as defined in § 509 (a) of the internal
- § 79-4602. Same; distribution required. Each corporation which is a "private foundation" as defined in § 509 of the internal revenue code of 1954 shal
- § 79-4603. Application of act; exceptions. The provisions of K.S.A. 79-4601 and 79-4602 shall not apply to any corporation to the extent that a court
- § 79-4604. Authority of courts and attorney general not impaired. Nothing in this act shall impair the rights and powers of the courts or the attorney
- § 79-4605. Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited
- § 79-4606. Same; distribution required. In the administration of any trust which is a "private foundation" as defined in § 509 of the internal revenue
- § 79-4607. Application of act; exceptions. The provisions of K.S.A. 79-4605 and 79-4606 shall not apply to any trust to the extent that a court of com
- § 79-4608. Authority of courts and attorney general not impaired. Nothing in this act shall impair the rights and powers of the courts or the attorney
- § 79-4801. State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund; transfers to attracti
- § 79-4803. State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correcti
- § 79-4804. State gaming revenues fund; transfers to state economic development initiatives fund; authorized allocations and uses, accounts created; in
- § 79-4805. Problem gambling and addictions grant fund; purpose; authorized expenditures; annual report
- § 79-4806. Transfers to problem gambling and addictions grant fund. On July 1 of each year or as soon thereafter as sufficient moneys are available, $
- § 79-5020. Authority to levy taxes in addition to aggregate levy limit, when. The governing body of any township, city or county which has eliminated
- § 79-5038. Same; expiration. The provisions of K.S.A. 79-5021 to 79-5036, inclusive, and amendments thereto, shall expire on July 1, 1999.History: L.
- § 79-5039. Computation of taxing subdivision bonded indebtedness limitation, election
- § 79-5040. Suspension of tax levy limitations. In 1999, and in each year thereafter, all existing statutory fund mill levy rate and aggregate levy rat
- § 79-5101. Definitions. As used in this act the term "motor vehicle" means and includes all motor vehicles required to be registered under the provisi
- § 79-5102. Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to
- § 79-5103. Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor veh
- § 79-5104. Classification schedule; rebuilt salvage vehicles
- § 79-5117. Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of re
- § 79-5118. Taxation of recreational vehicles; definitions. As used in K.S.A. 79-5119 to 79-5125, inclusive, and amendments thereto, "recreational vehi
- § 79-5119. Same; due date; exemption from property tax. All recreational vehicles, as defined in K.S.A. 79-5118, and amendments thereto, shall be taxe
- § 79-5120. Same; imposition of tax; computation of amount; due date; tax situs
- § 79-5121. Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel
- § 79-5122. Same; forms and information to be provided by secretary of revenue and county officials
- § 79-5123. Same; allocation and distribution of tax receipts; apportionment to tax levy funds. All moneys received from taxes levied upon recreational
- § 79-5124. Same; delinquent tax; interest; amnesty
- § 79-5125. Same; rules and regulations. The secretary of revenue is hereby authorized to adopt such rules and regulations as are necessary to administ
- § 79-5201. Taxation of marijuana and controlled substances; definitions. As used in this act:(a) "Marijuana" means any marijuana, whether real or coun
- § 79-5202. Same; imposition of tax; rates; measurement
- § 79-5203. Same; administration by director of taxation; tax payments; stamps and labels; rules and regulations
- § 79-5204. Same; evidence of payment required; purchase of stamps; validity; tax payable, when
- § 79-5205. Marijuana and controlled substances; tax assessments; notice to taxpayer; presumption that assessment valid; informal review conference, pr
- § 79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or retu
- § 79-5207. Same; examination of records by director; subpoenas. For the purpose of determining the correctness of any return, determining the amount o
- § 79-5208. Same; tax and criminal penalties for violation of act. Any dealer violating this act is subject to a penalty of 100% of the tax in addition
- § 79-5209. Same; no immunity from criminal prosecution. Nothing in this act shall in any manner provide immunity for a dealer from criminal prosecutio
- § 79-5210. Same; certain persons not required to pay tax. Nothing in this act requires persons registered under article 16 of chapter 65 of the Kansas
- § 79-5211. Same; disposition of revenue. All moneys received from the collection of taxes imposed under the provisions of K.S.A. 79-5201 et seq., and
- § 79-5212. Taxation of marijuana and controlled substances; warrants for collection of tax, issuance, execution and returns; seizure and sale of prope
- § 79-5301. Definitions. As used in K.S.A. 79-5301 through 79-5304, and amendments thereto, the following words and phrases shall have the meanings res
- § 79-5302. Imposition of tax; collection
- § 79-5303. Reports; examinations; administration
- § 79-5304. Interest and penalties
- § 79-5401. Franchise tax; applicable entities; liability thresholds; rate, basis and maximum; returns, requirements, contents and filing; time for pay