Kansas § 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
Full text of Kansas Kansas Statutes Annotated § 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, with citation guidance and answers to common questions.
§ 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
79-301. Personal property to be listed and assessed. All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof. Such listing and assessment shall be made as hereinafter provided.History: L. 1876, ch. 34, § 4; L. 1909, ch. 251, § 1; R.S. 1923, 79-301; L. 1965, ch. 511, § 1; June 30.
Source: official Kansas text · Last verified 2026-08-27
Frequently Asked Questions About Kansas § 79-301
What does Kansas Statutes Annotated § 79-301 cover?
Section 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") is part of the Kansas Statutes Annotated, the codified statutory law of Kansas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Kansas § 79-301?
A common citation format is "Kansas Statutes Annotated § 79-301" (Kansas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Kansas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Kansas official source linked on this page or consult a licensed Kansas attorney.
How does Kansas § 79-301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Kansas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Kansas.