Printable Format79-304. Place of listing of certain property for taxation purposes. Every person required to list property on behalf of others shall list such property in the taxing districts in which the property is located and such person shall list such property separate and apart from such person's own property, specifying the name of the person, estate, company or corporation to which the same may belong.
All tangible personal property stationed, located, or stored on any municipal airport or airfield shall be listed and taxed in the township, school district, city or taxing district in which the owner resides, but if the owner is a nonresident of this state or of the county in which such tangible personal property is located, then such property shall be listed and taxed in the same township, school district, city, or taxing district in which the property is located. All personal property shall be listed and taxed each year in the taxing district in which the property was located on the first day of January, but all moneys and credits not pertaining to a business located shall be listed in township or city and school district in which the owner resided on the first day of January, except that, a motor vehicle which is being used by and is in the possession of a student who is attending a university or college and which is owned by such student or by another person shall be listed and taxed in the township, school district, city or taxing district in which the owner of the motor vehicle resided on the first day of January. Whenever any person, association or corporation removes tangible personal property from this state between November 1 and the next succeeding January 1 and returns such property to this state prior to the next succeeding March 1, such person, association or corporation shall list such property for taxation with the county appraiser of the county to which such property is returned as required by K.S.A. 79-306, and amendments thereto unless the owner of such property submits proof to the county appraiser under oath that such property was removed from the state for legitimate business purposes, and has been listed for taxation for the appropriate tax year in some other state or territory.
The property of banks, bankers, brokers, merchants, and of insurance or other companies, except of mutual fire insurance companies, shall be listed and taxed in the taxing district where their business is usually done, and manufactories and mines in the taxing district where the manufactories or mines are located.
Personal property in transit shall be listed in the taxing district where the owner resides except that, if such property is intended for a particular business, it shall be listed at the place where the business is to be transacted.
History: L. 1881, ch. 34, § 1; L. 1919, ch. 302, § 1; R.S. 1923, 79-304; L. 1927, ch. 322, § 1; L. 1935, ch. 299, § 1; L. 1947, ch. 442, § 1; L. 1955, ch. 397, § 1; L. 1959, ch. 365, § 1; L. 1963, ch. 456, § 7; L. 1965, ch. 512, § 1; L. 1975, ch. 495, § 22; L. 1988, ch. 375, § 4; L. 1989, ch. 290, § 1; July 1.
Source or prior law:
L. 1866, ch. 118, § 5; G.S. 1868, ch. 107, § 8; L. 1874, ch. 132, § 1; L. 1876, ch. 34, § 7; L. 1877, ch. 37, § 1.
Revisor's Note:
Tax exemption for goods stored in warehouses or storage areas, see 79-201f.
Cross References to Related Sections:
County as the unit for assessment administration, see 79-1411a.
Proof of assessment and tax payment on certain vehicles, see 8-173 through 8-177.
Law Review and Bar Journal References:
Last proviso clause interpreted in 8 K.L.R. 501, 502 to 505 (1960) which quotes a 1959 opinion of the attorney general.
Attorney General's Opinions:
Personal property to be listed for taxation by person in possession thereof. 81-59.
Situs of personal property in transit. 85-182.
Tangible personal property of bank is not exempt from taxation. 87-32.
CASE ANNOTATIONS
1. Nonresident's cattle taxable in county where kept. Hudson v. Miller, 10 Kan. App. 532, 534, 63 P. 21.
2. Cattle; where listed; collection of tax, not enjoined. Graham v. Comm'rs of Chautauqua Co., 31 Kan. 473, 476, 2 P. 549.
3. Provision taxing cattle driven into state for pasture invalid. Graham v. Comm'rs of Chautauqua Co., 31 Kan. 473, 2 P. 549.
4. Animals in another county taxed at domicile of owner. McCandles, Treas., v. Carlisle, 32 Kan. 365, 366, 367, 4 P. 623.
5. Conditional sale not subject to taxation. Brown v. Thomas, Sheriff, 37 Kan. 282, 286, 15 P. 211.
6. Cattle improperly listed for taxation; proper place for listing considered. Smith v. Mason, 48 Kan. 586, 588, 30 P. 170.
7. Location of property in specific taxing district essential to valid tax. Dykes v. Mortgage Co., 57 Kan. 416, 419, 46 P. 711.
8. Taxation of judgments, owned by nonresident, not authorized by statute. Kingman Co. v. Leonard, 57 Kan. 531, 533, 46 P. 960.
9. Tax sale certificates held by nonresidents not subject to taxation. Mecartney v. Caskey, 66 Kan. 412, 71 P. 832.
10. Taxation of property brought into state after March 1 discussed. Lingenfelter v. Ferguson, 71 Kan. 154, 157, 80 P. 48.
11. Evidence of debt kept in another state subject to taxation. Johnson County v. Hewitt, 76 Kan. 816, 821, 93 P. 181.
12. Personal property statements admissible in evidence to show fraud; section construed. Chapman v. Farrell, 96 Kan. 659, 665, 153 P. 497.
13. Legislature may fix situs of property whenever it sees fit. Freedom Township v. Douglas, 99 Kan. 176, 160 P. 1147.
14. Cited in holding K.S.A. 79-316 unconstitutional prior to amendment of 1930. Bivins v. Riley County Comm'rs, 141 Kan. 916, 917, 918, 44 P.2d 229.
15. Intangible tax situs of corporation's funds within state determined. State, ex rel., v. Peterson, 147 Kan. 626, 631, 78 P.2d 60.
16. Method of determining tax situs of road building machinery discussed. Sherwood Const. Co. v. Board of County Comm'rs, 167 Kan. 421, 422, 423, 425, 426, 207 P.2d 409.
17. Tangible personal property taxable in taxing district where located irrespective of owner's domicile. Ray v. Board of County Comm'rs, 173 Kan. 859, 863, 865, 252 P.2d 899.
18. Applied; cattle temporarily outside limits of state; tax situs in Kansas. Holmes v. Board of County Commissioners, 175 Kan. 770, 771, 772, 773, 774, 267 P.2d 523.
19. Taxation of nonresident's automobiles used and stored in Kansas by resident employees upheld. V. S. Dicarlo Masonry Co. v. Higgins, 178 Kan. 222, 227, 284 P.2d 640.
20. Invalidity of original section (L. 1881, ch. 34, § 1) discussed in upholding validity of K.S.A. 79-306c. State, ex rel., v. Dwyer, 204 Kan. 3, 6, 406 P.2d 507.
21. Provisions of former section construed with K.S.A. 79-1005; one day's gross sales of manufacturer not equivalent of inventory for tax purposes. Lyon County v. Iowa Beef Processors, Inc., 224 Kan. 239, 240, 247, 580 P.2d 1300.
22. 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).
23. Cited; statutory duty of county to collect taxes on property which escaped taxation (K.S.A. 79-1427a) and to correct, examined. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 557, 757 P.2d 314 (1988).
24. 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).