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79-306. Listing of tangible personal property for taxation; time of filing; certification by preparer. On or before March 15 of each year, or the next following business day if such date falls on a day other than a regular business day, every person, association, company or corporation required by this act to list property shall make and personally sign a statement listing all tangible personal property which by this act such person is required to list, either as the owner thereof, or as parent, guardian, trustee, executor, administrator, receiver, accounting officer, partner or agent, as the case may be, and deliver the same to the county appraiser of the county where such property has its situs for the purpose of taxation. In addition to the foregoing requirements, any such statement prepared by a personal property tax rendition form preparer shall be certified as true and correct by such preparer's signature.

History: L. 1876, ch. 34, § 9; L. 1909, ch. 243, § 1; R.S. 1923, 79-306; L. 1957, ch. 488, § 1; L. 1965, ch. 511, § 3; L. 1968, ch. 95, § 1; L. 1972, ch. 355, § 1; L. 1988, ch. 375, § 5; L. 1992, ch. 165, § 2; July 1.

Source or prior law:

L. 1866, ch. 118, § 7; G.S. 1868, ch. 107, § 10.

Law Review and Bar Journal References:

"The Kansas Property Tax: Mischievous, Misunderstood, and Mishandled," Lori M. Callahan and Linda Parks, 22 W.L.J. 318, 324, 326 (1983).

"Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 75 (1984).

Attorney General's Opinions:

Late filing; failure or refusal to file; penalty; abatement of penalty. 81-42.

Taxation of royalty interest on oil and gas lease; sale of interest after assessment and before payment of tax. 87-20.

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

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

CASE ANNOTATIONS

1. Property should be listed at true value for all purposes. Stanfield v. Boyd, 10 Kan. App. 265, 272, 62 P. 721.

2. Stock of goods properly listed in county where owners reside. Griffith v. Carter, 8 Kan. 565.

3. Person listing simply called upon to give item and amount. Gillett v. Treasurer of Lyon Co., 30 Kan. 166, 168, 1 P. 577.

4. Animals properly listed and taxed in township where usually kept. Graham v. Comm'rs of Chautauqua Co., 31 Kan. 473, 2 P. 549.

5. Cattle listed by agent formerly in control; collection not restrained. Graham v. Comm'rs of Chautauqua Co., 31 Kan. 473, 2 P. 549.

6. Provision concerning cattle driven in after March first held invalid. Graham v. Comm'rs of Chautauqua Co., 31 Kan. 473, 2 P. 549.

7. Personal property in hands of mortgagor taxable; credit not allowed. Fields v. Russell, Sheriff, 38 Kan. 720, 17 P. 476.

8. Determination of place where cattle usually kept. Smith v. Mason, 48 Kan. 586, 30 P. 170.

9. Judgments owned by nonresidents not taxable in this state. Kingman Co. v. Leonard, 57 Kan. 531, 46 P. 960.

10. Evidences of debt kept in foreign state subject to taxation. Johnson County v. Hewitt, 76 Kan. 816, 93 P. 181.

11. Stock in building and loan association held not a credit. Abrahams v. Medlicott, 86 Kan. 106, 119 P. 375.

12. Admissibility of property statements to prove ownership statements considered. Chapman v. Farrell, 96 Kan. 659, 665, 153 P. 497.

13. Cited in reviewing statutory tax procedure to raise state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312.

14. Money, credits and stocks must be listed in city or township where owner resides; dicta. Lowden v. Nusbaum, 143 Kan. 700, 701, 56 P.2d 58.

15. Mentioned; duty of stockholder to list capital stock, when. Runbeck v. Peterson, 177 Kan. 314, 318, 324, 279 P.2d 233.

16. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 224, 436 P.2d 982.

17. K.S.A. 79-1422 does not authorize imposition of penalty for voluntarily filing list more than 45 days late. National Cooperative Refinery Ass'n v. Board of McPherson County Comm'rs, 228 Kan. 595, 618 P.2d 1176.

18. Validity of deed to mineral interest subject to tax sale; rule against doctrine of laches in void judgments not absolute. Ford v. Willits, 237 Kan. 13, 14, 15, 697 P.2d 834 (1985).

19. 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).

20. 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, 528, 538, 960 P.2d 1279 (1998).

21. Section does not apply to valuation of property by PVD. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 911, 159 P.3d 1050 (2007).


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