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79-422. Public utility property listed as real estate. All fixed mains, flumes, aqueducts, reservoirs, receptacles, standpipes, purifiers, regulators, lamps, lampposts, meters, shackle-rods, plugs, tanks, wires and all other property, whether herein enumerated or not, used as part of a system and employed in leading, conducting or distributing heat, light, power, oil, gas, water or other commodity between the place of generation, production or supply and the place of distribution, consumption, use, manufacture, market, or further shipment shall be listed and taxed by the city, town, school district, township or county in which said property or any part thereof is located, and in the same manner returned as is provided by law for real estate.

History: L. 1911, ch. 316, § 22; May 22; R.S. 1923, 79-422.

Source or prior law:

L. 1905, ch. 503, § 1.


1. Deductions from capital stock of gas company considered. Gas Co. v. Spaeth, 83 Kan. 191, 194, 109 P. 785.

2. Cited in defining real property as used in mortgage-registration act. Shawnee County Comm'rs v. Wright, 147 Kan. 542, 547, 78 P.2d 44.

3. Discussed in holding K.S.A. 79-3108 taxing shares of stock at intangible rate valid. Hunt v. Eddy, 150 Kan. 1, 22, 90 P.2d 747.

4. Assessment of ad valorem tax is administrative matter and board of tax appeals' order thereon is final, absent evidence order is arbitrary, unreasonable or fraudulent; valuation and assessment of interstate gas pipeline and distribution property considered. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 355, 492 P.2d 147.

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