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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 or prior law:

L. 1866, ch. 118, § 4; G.S. 1868, ch. 107, § 4.

Attorney General's Opinions:

Personal property to be listed for taxation by person in possession thereof. 81-59.

Listing of cattle held in feedlots. 83-104.

Tangible personal property of bank is not exempt from taxation. 87-32.

Merchants' and manufacturers' inventory; recertifying valuations of public utility property; time for collection. 90-8.

Voluntary transfer of personal property before tax paid; lien. 90-121.

Home rule powers; charter resolutions; severance tax on quarried rock. 95-30.

Property exempted from property taxes not required to be listed. 96-7.

CASE ANNOTATIONS

1. Time deposit of money is a credit, subject to taxation. Hall v. Comm'rs of Greenwood Co., 22 Kan. 37, 40.

2. Taxation of leased rolling stock of railroad; by whom listed. Comm'rs of Shawnee County v. Equipment Co., 26 Kan. 363, 364.

3. County commissioners as board of equalization cannot list additional property. Coal Co. v. Emlen, 44 Kan. 117, 24 P. 340.

4. Personal property statement, when not to be changed by assessor. Gibbins v. Adamson, 44 Kan. 203, 205, 24 P. 51.

5. Nonresident's notes acquiring business situs in state should be listed. Honest v. Gann, 120 Kan. 365, 244 P. 233.

6. Mortgagees of cattle, in possession, should list for taxation. Winslow v. Crete State Bank, 123 Kan. 722, 727, 256 P. 975.

7. Section cited in discussing procedure to collect escaped assessments. Beacon Publishing Co. v. Burke, 143 Kan. 248, 256, 53 P.2d 888; Allen v. Burke, 143 Kan. 257, 266, 53 P.2d 894.

8. Discussed in construing listed for taxation in K.S.A. 79-420. Templing v. Bennett, 156 Kan. 68, 71, 131 P.2d 904.

9. Cited; personal property tax lien on real estate equivalent of judgment. Kucera v. State, 160 Kan. 624, 628, 164 P.2d 115.

10. Mentioned in construing and upholding act taxing leased railway cars (K.S.A. 79-906 et seq.). Associated Rly. Equipment Owners v. Wilson, 167 Kan. 608, 622, 208 P.2d 604.

11. Mentioned; tax situs of tangible personal property is place where property located. Ray v. Board of County Comm'rs, 173 Kan. 859, 863, 252 P.2d 899.

12. Mentioned; duty of stockholder to list capital stock, when. Runbeck v. Peterson, 177 Kan. 314, 318, 279 P.2d 233.

13. County clerk's duties discussed; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 224, 436 P.2d 982.

14. Considered in upholding validity of K.S.A. 79-306c. State, ex rel., v. Dwyer, 204 Kan. 3, 5, 10, 460 P.2d 507.

15. Act mentioned in action protesting assessment of merchant's inventory. Gorges Chrysler-Plymouth, Inc. v. Cobler, 212 Kan. 664, 667, 512 P.2d 504.

16. Flowers, tangible personal property, subject to taxation pursuant to this section. Masson, Inc. v. County Assessor of Wyandotte County, 222 Kan. 581, 583, 567 P.2d 839.

17. Where owner at time of assessment was not seller, K.S.A. 79-2109, 79-2110 inapplicable. Palmer v. First Nat'l Bank of Kingman, 10 Kan. App. 2d 84, 87, 692 P.2d 386 (1984).

18. Cited; computer software operational programs held taxable as tangible personal property; application programs held intangible property not subject thereto. In re Tax Protest of Strayer, 239 Kan. 136, 142, 143, 716 P.2d 588 (1986).

19. County did not obtain lien on taxpayer's personal property and must collect taxes through levy by sheriff. In re Prairie Mining, Inc., 194 B.R. 248, 253 (1995).

20. Cited; "retail cost when new" does not include sales tax nor add-on costs charged separately and which are readily discernable from actual sales price of item. Board of Leavenworth County Comm'rs. v. McGraw Fertilizer Serv., Inc., 261 Kan. 901, 918, 933 P.2d 698 (1997).

21. Property valuation division use of post valuation data from next tax year quarter for personal property assessment held invalid. Board of Ness County Comm'rs v. Bankoff Oil Co., 24 Kan. App. 2d 532, 540, 949 P.2d 628 (1997).

22. Oil lease experiencing production decline late in year previous to assessment properly valued by consideration of post-January production data. Board of Ness County Commr's v. Bankoff Oil Co., 265 Kan. 525, 527, 528, 536, 537, 538, 543, 960 P.2d 1279 (1998).


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