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79-309. Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto. All property shall be listed and valued on the first day of January in the year in which the same is assessed, and the transfer and sale of any taxable personal property subsequently to the first day of January shall not authorize any person to omit the same from the list, although such list be not made until after the sale or transfer of such property; but all such property shall be listed for taxation in the same manner as if no sale or transfer thereof had been made. In case moneys or property shall come into the hands of any person, which he or she would be required to list for taxation, and which moneys or property was not taxed in this state for the year immediately preceding the first day of January in any year, and the said moneys or property shall have been prior to any such January first invested in tax-exempt bonds or securities, then any such moneys or property shall be listed for taxation on January first by dividing the value of any such moneys or property by three hundred sixty-five (365), and multiplying the quotient by the number of days which any such taxable moneys or property remained in the hands of such a person prior to the time of its investment in any such tax-exempt bonds or securities.

History: L. 1876, ch. 34, 11; R.S. 1923, 79-309; L. 1925, ch. 275, § 1; L. 1959, ch. 365, § 2; June 30.

Source or prior law:

L. 1866, ch. 118, § 8; G.S. 1868, ch. 107, § 11.

Cross References to Related Sections:

Proof of assessment and tax payment on certain vehicles, see 8-173 through 8-177.

Attorney General's Opinions:

Township hospital districts—attachment of territory; effective date. 84-52.


1. Personal property transferred after March first; taxable to vendor. Howell v. Scott, 44 Kan. 247, 249, 24 P. 481.

2. This section is general rule for listing of property. The State v. Holcomb, 81 Kan. 879, 886, 106 P. 1030.

3. Provision relating to taxation of United States bonds unconstitutional. Lantz v. Hanna, 111 Kan. 461, 462, 207 P. 767; Insurance Co. v. Lyons, County Assessor, 112 Kan. 384, 210 P. 1117.

4. Cited in considering when lien attaches to real estate. Trinity Evangelical Lutheran Church v. Wyandotte County Comm'rs, 118 Kan. 742, 236 P. 809.

5. Cited in determining time and manner of census enumeration. State, ex rel., v. Duncan, 134 Kan. 85, 96, 4 P.2d 443.

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

7. Discussed in determining sufficiency of protest statement filed according to K.S.A. 79-2005; protest statement should be geared to taxes levied for year. Sohio Petroleum Co. v. Board of County Commissioners, 201 Kan. 315, 322, 440 P.2d 554.

8. Mentioned in action to recover taxes paid; protest of increased valuation held legally insufficient. Spalding v. Price, 210 Kan. 337, 338, 502 P.2d 713.

9. Delinquent taxes may be protested under K.S.A. 79-2005. In re Tax Protest of Rice, 228 Kan. 600, 620 P.2d 312.

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