Printable Format14-1001.
History: L. 1872, ch. 100, § 134; R.S. 1923, § 14-1001; L. 1941, ch. 110, § 1; L. 1963, ch. 456, § 3; Repealed, L. 1969, ch. 429, § 3; January 1, 1970.
Source or prior law:
L. 1862, ch. 46, art. 5, § 11; L. 1867, ch. 68, art. 5, § 7; G.S. 1868, ch. 19, § 94; L. 1871, ch. 62, § 79.
CASE ANNOTATIONS
1. Under former law city not required to answer as garnishee. Switzer v. City of Wellington, 40 Kan. 250, 253, 19 P. 620.
2. Ownership by city is test, not use. City of Harper v. Fink, 148 Kan. 278, 281, 282, 80 P.2d 1080.
3. Sales and use taxes apply to purchases of equipment for municipal utility. City of Chanute v. Commissioner of Revenue and Taxation, 156 Kan. 538, 541, 134 P.2d 672.
4. Mentioned; property used exclusively by city to convey water held tax exempt. State, ex rel., v. Hedrick, 178 Kan. 135, 140, 283 P.2d 437.
5. Exemption of city owned property determined by use; land leased for oil and gas lost exemption. City of Arkansas City v. Board of County Commissioners, 197 Kan. 728, 729, 420 P.2d 1016.
6. Cited in considering exemption of property belonging to city or municipal corporation from ad valorem taxes. City of Winfield v. Board of County Commissioners, 205 Kan. 333, 336, 469 P.2d 424.
7. Cited in determining tax status of certain municipally-owned property. Board of Park Commissioners v. Board of County Commissioners, 206 Kan. 438, 442, 443, 480 P.2d 81.
8. Applied; taxes paid on real property owned by city; no error. City of Newton v. Board of County Commissioners, 209 Kan. 1, 2, 3, 495 P.2d 963.