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Form a Business

LISTING PROPERTY FOR TAXATION

K.S.A. ch. 79, art. 3
in effect

K.S.A. 79-301 Personal property to be listed and assessed.

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. 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).

K.S.A. 79-303 Who to list property.

79-303. Who to list property. Every person, association, company or corporation who shall own or hold, subject to his or her control, any tangible personal property shall list said property for assessment. The property of every ward shall be listed by his or her guardian; of every minor by his or her father, if living and of sound mind; but if his or her father be not living, or be of unsound mind, by his or her mother; and if neither father nor mother is living, by the person having such property in charge. Any property held in trust for the benefit of another shall be listed by the trustee. The property of the estate of every deceased person shall be listed by the executor or administrator. The property of persons, associations, companies or corporations whose assets are in the hands of receivers shall be listed by such receivers, and the property of every other corporation subject to taxation under this act shall be listed by some person designated by said corporation; and the property of any company or firm shall be listed by an agent or partner thereof. If any person, association, company or corporation shall have in their possession or custody any tangible personal property belonging to others not specifically included in the foregoing, it shall be their duty to list such property with the assessor in the name of the owner thereof. L. 1876, ch. 34, § 6; R.S. 1923, 79-303; L. 1965, ch. 511, § 2; June 30. Source or prior law: L. 1866, ch. 118, § 4; G.S. 1868, ch. 107, §§ 6, 7; L. 1872, ch. 65, § 1. 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 (1983). Attorney General's Opinions: Personal property to be listed for taxation by person in possession thereof. 81-59. Golf carts are subject to taxation. 82-260. Listing of cattle held in feedlots. 83-104. Yacht club required to report watercraft docked at its facility to county assessor. 2002-11. CASE ANNOTATIONS 1. Debts secured by liens on real estate are not credits. Gibbins v. Adamson, 5 Kan. App. 90, 94, 48 P. 871. 2. Stock in building and loan association not a credit; deductions. Abrahams v. Medlicott, 86 Kan. 106, 119 P. 375. 3. Agent need not list money collected to be immediately transferred. The State v. Huff, 96 Kan. 632, 635, 152 P. 642. 4. Notes sent into Kansas for payment; taxed at owner's domicile. Kimball Co. v. Shawnee County, 99 Kan. 302, 304, 161 P. 644. 5. Credit clause not illegal discrimination against national bank shareholders. First National Bank of Garnett v. Ayers, 160 U.S. 660, 16 S. Ct. 412, 40 L.Ed. 573. 6. Receiver of corporation must list its assets for taxation. Barton, et al., v. Arkansas River Gas Co., 116 Kan. 545, 227 P. 342. 7. Agents, trustees, etc., must list property in their hands. Honest v. Gann, 120 Kan. 365, 367, 244 P. 233. 8. 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).

K.S.A. 79-304 Place of listing of certain property for taxation purposes.

79-304. 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. 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).

K.S.A. 79-305a Rendition preparers; definitions.

79-305a. Rendition preparers; definitions. As used in this act: (a) "Person" means any individual, firm, partnership, joint adventure, association or corporation. (b) "Personal property tax rendition form" means any list, schedule or statement required to be furnished pursuant to article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, disclosing personal property of a taxpayer. (c) "Personal property tax rendition form preparer" means any person who prepares or assists in preparation for compensation, or who employs one or more persons to prepare or assist in preparation for compensation, any personal property tax rendition form. A person shall not be a personal property tax rendition form preparer merely because such person: (1) Furnishes typing, reproducing or other mechanical assistance, or (2) prepares a rendition of the employer by whom such person is regularly and continuously employed. (d) "Taxpayer" means any person contracting with a personal property tax rendition form preparer to prepare a personal property tax rendition form on[such person's behalf or to assist in the preparation of such form.]* L. 1992, ch. 165, § 1; July 1. * Bracketed wording inadvertently omitted.

K.S.A. 79-306 Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception.

79-306. Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception. 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. If a person has filed an initial statement listing property with the county appraiser pursuant to this section, no subsequent annual statement shall be required to be filed with the county appraiser regarding such property unless there is a change to report relating to the property previously listed or the statement. 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; L. 2024, ch. 81, § 9; 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).

K.S.A. 79-306d Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation.

79-306d. Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation. (a) This section shall not apply: (1) To motor vehicles which are assessed and taxed by the director of property valuation under the provisions of chapter 79, article 6a, of the Kansas Statutes Annotated, and amendments thereto; (2) to motor vehicles of a public utility whose property is assessed by the director of property valuation under the provisions of chapter 79, article 5a, of the Kansas Statutes Annotated; (3) to motor vehicles valued and taxed under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto; and (4) commercial vehicles required to be annually registered pursuant to K.S.A. 8-143m , and amendments thereto. (b) It shall be the duty of the county appraiser to value each vehicle and place it on the tax roll for taxation purposes. In making such valuation the county appraiser shall use the valuation schedules furnished by the director of property valuation except that said appraiser may deviate from such valuation schedules if the vehicle being valued should be assessed at a lower amount than that shown in the schedule because it has been damaged. (c) Motor vehicles acquired, purchased, traded or sold after January 1 and prior to September 1 of any year shall be valued in the following manner: In each case the tentative value shall be determined pursuant to the provisions of subsection (b) hereof, and such tentative value divided by twelve to arrive at the monthly value. The value of the motor vehicle shall then be determined as follows: (1) In the case where the vehicle acquired is not a replacement vehicle, the monthly value as defined above shall be multiplied by the number of months or fractions thereof remaining in the calendar year. The value thus determined shall constitute the value of the motor vehicle for said calendar year. (2) In the case where the vehicle acquired is a replacement vehicle, the newly acquired vehicle shall be valued as in subsection (c)(1) above and the vehicle replaced shall be valued by multiplying the monthly value as defined above times the number of full calendar months in the calendar year that the vehicle was owned and for which assessment is being made. The values of the vehicles thus ascertained shall be added together and the sum of the values shall constitute the valuation of the motor vehicles for said calendar year. Motor vehicles acquired, or purchased, after September 1 of any year shall not be subject to assessment and taxation for the year in which they are acquired. As used in this subsection, the term "replacement vehicle" means the vehicle which replaces a motor vehicle previously listed for assessment and taxation for the calendar year in which such vehicle is acquired. (d) The county treasurer, upon accepting an application for title of a vehicle, shall forthwith furnish the county appraiser with such information as is shown on the title application. (e) The director of property valuation shall prescribe such forms as are necessary to administer this section. (f) Whenever any motor vehicle assessed and taxed under the provisions of this section is sold or becomes subject to taxation under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, prior to the end of the tax year, such vehicle shall be valued by multiplying the monthly value as determined in the manner provided by subsection (c) by the number of months or fractions thereof in the calendar year that such vehicle is owned and not subject to taxation under article 51 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto. L. 1980, ch. 325, § 6; L. 2012, ch. 87, § 4; July 1.

K.S.A. 79-306e Valuation of watercraft, proration.

79-306e. Valuation of watercraft, proration. (a) The value for property tax purposes of any watercraft, as defined by K.S.A. 79-5501 , and amendments thereto, which is acquired or sold after January 1 and prior to September 1 of any taxable year shall be equal to the value determined therefor pursuant to K.S.A. 79-5501 , and amendments thereto, multiplied by: (1) In the case of a sale, a fraction the numerator of which is the number of months, or major portion thereof, such watercraft was owned by the record owner thereof during the taxable year in which such watercraft was sold, and the denominator of which is 12; and (2) in the case of an acquisition, a fraction the numerator of which is the number of months, or major portion thereof, remaining in the taxable year after the date of acquisition by the record owner thereof, and the denominator of which is 12. (b) On or after July 1, 2007, notice of the acquisition or sale of any such watercraft shall be provided by the record owner thereof to the appropriate county appraiser on or before December 20 of the year of such acquisition or sale. Upon receipt of such notice, and after computation of the value of any such watercraft in accordance with the provision of subsection (a), a notification or revised notification of value shall be mailed to the taxpayer. (c) Watercraft acquired after September 1 of a taxable year shall not be subject to assessment and taxation for such year, except as provided by paragraph (1) of subsection (a). (d) The provisions of this section shall apply to all taxable years commencing after December 31, 2013. L. 2002, ch. 185, § 33; L. 2007, ch. 152, § 9; L. 2013, ch. 87, § 12; July 1.

K.S.A. 79-308 Statements to include tax situs information.

79-308. Statements to include tax situs information. The personal property statements required by this act shall set forth the name of the township, city and school district in which such property is located, the residence address of the owner and such other information as required to establish the proper tax situs of all property. L. 1885, ch. 198, § 1; R.S. 1923, 79-308; L. 1965, ch. 511, § 7; June 30.

K.S.A. 79-309 Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.

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. 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. CASE ANNOTATIONS 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.

K.S.A. 79-310a Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.

79-310a. Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts. Shares of stock issued by a corporation classified as a regulated investment company under the provisions of the federal internal revenue code of 1954, as amended, shall be assessed and taxed to each shareholder. The total gross earnings received by each shareholder from such shares shall be the ordinary income dividend paid by the corporation on such shares. The actual value of such shares shall be obtained by dividing the net asset value of the corporation by the number of outstanding shares of stock of the corporation. Such corporation shall not be subject to the provisions of K.S.A. 79-3108 through 79-3120 and acts amendatory thereof and supplemental thereto. L. 1968, ch. 172, § 1; December 31. Cross References to Related Sections: Shares of stock deemed personal property under corporation code, see 17-6409, 17-6425.

K.S.A. 79-319 Collection of tax; removal of personalty from county before taxes paid.

79-319. Collection of tax; removal of personalty from county before taxes paid. When any person is about to remove his or her property from the county, after the same has been assessed and before the taxes thereon have been paid, without leaving sufficient remaining for the payment of the taxes thereon, the tax shall at once become due and payable, and the county treasurer shall forthwith issue a tax warrant for the collection of the same, and it shall be enforced as in other cases. L. 1899, ch. 248, § 6; L. 1919, ch. 303, § 1; March 17; R.S. 1923, 79-319. Attorney General's Opinions: Listing property for taxation; issuance of advanced tax notices and warrants. 81-11. CASE ANNOTATIONS 1. Sheriff acting in good faith not liable for damages. Kasparek v. Throop, 98 Kan. 551, 552, 158 P. 1114. 2. Act held discriminatory against nonresidents before amendment of K.S.A. 79-316 in 1930. Bivins v. Riley County Comm'rs, 141 Kan. 916, 917, 44 P.2d 229. 3. Voluntarily surrendered secured property not obtained through legal process; tax lien does not attach to buyer of same. Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 229 Kan. 511, 513, 625 P.2d 494.

K.S.A. 79-319a Same; removal of buildings from delinquent real estate; penalty.

79-319a. Same; removal of buildings from delinquent real estate; penalty. If the owner of any real property shall remove, or suffer or permit to be removed by others, any residence or mercantile building from said real estate without first having paid any taxes thereon, due and delinquent at the time of such removal, he or she shall upon conviction be adjudged guilty of a misdemeanor, and punished by fine not exceeding five hundred dollars ($500). L. 1929, ch. 292, § 1; May 28.

K.S.A. 79-320 Same; duty of public officers.

79-320. Same; duty of public officers. It shall be the duty of all township trustees, assessors, sheriffs and city councilmen to at once inform the county or district attorney of the making or attempted making of sales, levy of attachments or removals provided for in this act, and it shall be the duty of the county or district attorney to forthwith proceed with the collection of the tax as in this act [*] provided, when such facts become known to him or her in any manner. L. 1899, ch. 248, § 7; R.S. 1923, 79-320; L. 1974, ch. 446, § 25; July 1. * This act, see 79-315, 79-316, 79-319, 79-2110. CASE ANNOTATIONS 1. Act held discriminatory against nonresidents before amendment of K.S.A. 79-316 in 1930. Bivins v. Riley County Comm'rs, 141 Kan. 916, 917, 44 P.2d 229.

K.S.A. 79-322 Highway or railway bridge on state line; listing and valuing.

79-322. Highway or railway bridge on state line; listing and valuing. All persons, companies or corporations owning, controlling or operating any highway or railroad bridge over any stream or river forming the boundary line between this and any other state shall be required to list the same for taxation, and the same shall be assessed and taxed at its true value in money, as personal property; and in arriving at such value, if such bridge is constructed over a navigable stream, the value of the same to the center of the channel of such stream, together with all rights, privileges and franchises connected therewith or belonging thereto, shall be taken into consideration in ascertaining the true value of such bridge property for taxation; and it shall be the duty of the president, vice-president or superintendent of such bridge to make return to the proper assessor, giving the dimensions of said bridge in the county where it is located and its earning capacity, together with a full statement of all of its rights, privileges, and franchises, and the same shall be returned by the assessor, as by law in such cases made and provided. L. 1898, ch. 37, § 1; January 11, 1899; R.S. 1923, 79-322. CASE ANNOTATIONS 1. 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. 2. Assessment of toll bridge considered and assessment held valid. Atchison & Eastern Bridge Co. v. Atchison County Comm'rs, 150 Kan. 24,25, 91 P.2d 34.

K.S.A. 79-329 Oil and gas property as personalty.

79-329. Oil and gas property as personalty. For the purpose of valuation and taxation, all oil and gas leases and all oil and gas wells, producing or capable of producing oil or gas in paying quantities, together with all casing, tubing or other material therein, and all other equipment and material used in operating the oil or gas wells are hereby declared to be personal property and shall be assessed and taxed as such. L. 1917, ch. 323, § 1; March 13; R.S. 1923, 79-329. Cross References to Related Sections: Oil and gas, see chapter 55. Law Review and Bar Journal References: Conveyancing questions discussed, H. H. Lesar, 8 J.B.A.K. 241, 242 (1939). Distinctions between royalties and mineral deeds, Herbert Diets, 16 J.B.A.K. 28 (1947). Mines and minerals and the nature of mining leases and agreements, 1 K.L.R. 364, 367 (1953). 1953-55 survey of oil and gas law, Bernard E. Nordling, 4 K.L.R. 162, 169, 170 (1955). Case in annotation No. 6 below discussed in 1959-61 survey of taxation law, Leslie T. Tupy, 10 K.L.R. 305, 306 (1961). Attorney General's Opinions: Mortgage registration fee due when security interest is created in oil and gas leasehold. 80-155. Oil and gas property as personalty; property held by federal land bank exempt from taxation. 86-16. Taxation on property transferred to federal land bank before payment of taxes; collection. 87-135. CASE ANNOTATIONS 1. Overriding royalties are taxable to owners. Robinson v. Jones, 119 Kan. 609, 240 P. 957. 2. Fractional interest of minerals conveyed by mineral deed not taxable as personalty. Shaffer v. Kansas Farmers' Union Royalty Co., 146 Kan. 84, 87, 89, 69 P.2d 4. 3. Mineral deed considered and mineral rights held taxable hereunder. (Dissenting opinion.) Hushaw v. Kansas Farmers' Union Royalty Co., 149 Kan. 64, 68, 75, 86 P.2d 559. 4. Royalty interest taxable hereunder; instrument construed to convey royalty interest. Hickey v. Dirks, 156 Kan. 326, 328, 133 P.2d 107. 5. Section is not part of inheritance tax law. Denver National Bank v. Commission of Revenue and Taxation, 176 Kan. 617, 272 P.2d 1070. Affirmed: 177 Kan. 274, 280, 279 P.2d 257. 6. Under facts oil and gas interest of Federal Land Bank taxable; immunity. Federal Land Bank v. Board of County Commissioners, 187 Kan. 148, 150, 155, 354 P.2d 679. Reversed: 368 U.S. 146, 82 S. Ct. 282, 283, 284, 7 L.Ed.2d 199. 7. Cited; oil and gas leaseholds assessed as personal property. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 224, 436 P.2d 982. 8. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value doesn't warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 293, 447 P.2d 791. 9. Assessment of oil and gas property essentially a self assessment system; penalty upheld. Walkemeyer v. Stevens County Oil & Gas Co., 205 Kan. 486, 489, 470 P.2d 730. 10. Mentioned; assignment of oil and gas lease not subject to provisions of uniform commercial code. Ingram v. Ingram, 214 Kan. 415, 419, 521 P.2d 254. 11. Considered in denying petition of attorney general for writ of quo warranto to prevent utilization of K.S.A. 79-331 and challenging constitutionality thereof. State ex rel. Stephan v. Martin, 230 Kan. 747, 754, 641 P.2d 1011 (1982). 12. Considered in holding K.S.A. 79-343, relating to assessment of farm machinery and equipment, unconstitutional and void; quo warranto granted. State ex rel. Stephan v. Martin, 230 Kan. 759, 777, 641 P.2d 1020 (1982). 13. 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).

K.S.A. 79-330 Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.

79-330. Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5. In valuing for taxation, oil or gas properties consisting of one or more leases and oil or gas wells, there shall, in addition to the value of all oil- or gas-well material in or upon the leasehold properties, be made such valuation of the oil or gas wells as would make a reasonable and fair value of the whole property. Such portion of the valuation of the oil or gas wells as represents the lessor's interest, or royalty interest, therein shall be assessed to the owner thereof and the remaining portion or working interest therein shall be assessed to the owner of the lease, together with the other property assessed in connection therewith. When the aggregate amount of tax owed by any taxpayer on any such royalty interest or royalty interests having a tax situs in the same taxing district is less than $5, such tax shall be cancelled and the amount shall not be included on the personal property list. Upon the written request or consent submitted annually prior to April 1 by the owner of a gas lease where the gas is being delivered into interstate commerce, the entire valuation may be assessed to such owner. L. 1917, ch. 323, § 2; R.S. 1923, 79-330; L. 1977, ch. 326, § 1; L. 1977, ch. 327, § 1; L. 1992, ch. 282, § 17; May 28. Law Review and Bar Journal References: Case in annotation No. 4 below discussed in 1959-61 survey of taxation law, Leslie T. Tupy, 10 K.L.R. 305, 306 (1961). "Sustaining the Unsustainable: Oil and Gas Development in the 21st Century," David E. Pierce, 23 Kan. J. L. & Pub. Pol'y, No. 3, 362 (Spring 2014). Attorney General's Opinions: Taxation; property valuation, equalization; assessment; records open to public inspection. 85-36. CASE ANNOTATIONS 1. Royalty interest is personal property and taxed as personal property; royalty and mineral interests distinguished. Rathbun v. Williams, 154 Kan. 601, 604, 121 P.2d 243. 2. Royalty interest taxable hereunder; instrument construed to convey royalty interest. Hickey v. Dirks, 156 Kan. 326, 328, 133 P.2d 107. 3. Discussed; levy of execution of royalty assignment held invalid. Robison v. Robison, 165 Kan. 494, 499, 196 P.2d 159. 4. Under facts, oil and gas interest of Federal Land Bank taxable; immunity. Federal Land Bank v. Board of County Commissioners, 187 Kan. 148, 150, 155, 354 P.2d 679. Reversed: 368 U.S. 146, 82 S. Ct. 282, 283, 284, 7 L.Ed.2d 199. 5. Leasing city owned property for oil and gas lost exemption. City of Arkansas City v. Board of County Commissioners, 197 Kan. 728, 729, 420 P.2d 1016. 6. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value does not warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 284, 293, 447 P.2d 791. 7. Cited in determining tax status of certain municipally owned property. Board of Park Commissioners v. Board of County Commissioners, 206 Kan. 438, 439, 442, 480 P.2d 81.

K.S.A. 79-331 Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value.

79-331. Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value. (a) Except as otherwise provided in subsection (b), in determining the value of oil and gas leases or properties the appraiser shall take into consideration the age of the wells, the quality of oil or gas being produced therefrom, the nearness of the wells to market, the cost of operation, the character, extent and permanency of the market, the probable life of the wells, the quantity of oil or gas produced from the lease or property, the number of wells being operated, and such other facts as may be known by the appraiser to affect the value of the lease or property. Whenever a change in any of the factors or figures used in determining the 8 / 8 ths valuation of the production for any oil or gas lease or property is made pursuant to the tax equalization, tax protest or tax grievance proceedings, such change shall apply to the working interest, royalty interest, overriding royalty interest and production payments and, if applicable, a refund of taxes shall be made in the manner prescribed by K.S.A. 79-2005 (l)(1), and amendments thereto. (b) The valuation of the working interest and royalty interest, except valuation of equipment, of any original base lease or property producing oil or gas for the first time in economic quantities on and after July 1 of the calendar year preceding the year in which such property is first assessed shall be determined for the year in which such property is first assessed by determining the quantity of oil or gas such property would have produced during the entire year preceding the year in which such property is first assessed upon the basis of the actual production in such year and by multiplying the income and expenses that would have been attributable to such property at such production level, excluding equipment valuation thereof, if it had actually produced said entire year preceding the year in which such property is first assessed by 60%. (c) The provisions of subsection (b) shall not apply in the case of any production from any direct offset well or any subsequent well on the same lease. (d) (1) In order to clarify and express the intent of the legislature regarding the methodology utilized in the determination of fair market value of producing oil and gas leases for property tax purposes, it is hereby declared that the primary and predominant consideration in such determination is, has been and shall be the actual value of oil and gas production severed from the earth. (2) Information used to establish the fair market value of producing oil and gas leases which commence production during the preceding calendar year shall be limited to any information regarding production prior to April 1 of the calendar year in which such property is assessed. Information used to establish the fair market value of any base lease or property producing oil and gas for the first time in economic quantities on and after October 1 of the calendar year preceding the year in which such property is first assessed shall be limited to any information regarding production prior to July 1 of the calendar year in which such property is assessed. (e) The provisions of this act shall apply to all tax years commencing on and after December 31, 2016. L. 1917, ch. 323, § 3; R.S. 1923, 79-331; L. 1969, ch. 432, § 1; L. 1979, ch. 310, § 1; L. 2000, ch. 47, § 1; L. 2005, ch. 204, § 1; L. 2016, ch. 112, § 7; July 1. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 75 (1984). Attorney General's Opinions: Subsection (b) is unconstitutional. 81-32. CASE ANNOTATIONS 1. Leasing city owned property for oil and gas lost exemption. City of Arkansas City v. Board of County Commissioners, 197 Kan. 728, 729, 420 P.2d 1016. 2. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value does not warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 284, 287, 288, 293, 294, 447 P.2d 791. 3. Cited in determining tax status of certain municipally owned property. Board of Park Commissioners v. Board of County Commissioners, 206 Kan. 438, 439, 442, 480 P.2d 81. 4. Failure to consider requirements of section by assessor, assessment arbitrary and void. Angle v. Board of County Commissioners, 214 Kan. 708, 712, 522 P.2d 347. 5. Petition for writ of quo warranto challenging constitutionality of section denied; not violative of either article 2, Sec. 14 or article 11, Sec. 1 of Kansas Constitution. State ex rel. Stephan v. Martin, 230 Kan. 747, 748, 750, 751, 753, 754, 755, 756, 757, 758, 641 P.2d 1011 (1982). 6. 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). 7. 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, 539, 540, 960 P.2d 1279 (1998). 8. Mandatory to consider all of statutory factors of section in determining value of oil and gas properties. Helmerich & Payne, Inc. v. Board of Seward County Comm'rs, 34 Kan. App. 2d 53, 115 P.3d 149 (2005). 9. COTA's decision on ad valorem tax valuation of oil and gas leasehold interests reversed and remanded. In re Tax Appeals of EOG Resources, Inc., 46 Kan. App. 2d 821, 265 P.3d 1207 (2011). 10. The use of minimum lease values for gas wells caused an assessed valuation greater than the fair market value. In re River Rock Energy Co., 58 Kan. App. 2d 98, 104, 464 P.3d 344 (2020). 11. Working interest minimum lease value provision of oil and gas appraisal guide is consistent with accepted appraisal practices and calibrated to aid in the determination of fair market value; BOTA decision upholding county appraisers' application of the guide is affirmed where taxpayer submitted no well-specific information to support just cause to deviate from the guide. In re River Rock Energy Co., 313 Kan. 936, 492 P.3d 1157 (2021).

K.S.A. 79-332a Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty.

79-332a. Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty. (a) Any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas who fails to make and file a statement of assessment on or before April 1 shall be subject to a penalty as follows: (1) The appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 2% thereto as a penalty for late filing if the failure is not for more than one month, with an additional 2% for each additional month or fraction thereof during which such failure continues, not exceeding 10% in the aggregate. (2) If the statement of assessment is filed more than one year from April 1, the appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 12.5% thereto as a penalty for late filing. The county treasurer may not distribute any taxes assessed under this section and paid under protest by the taxpayer pursuant to K.S.A. 79-2005 , and amendments thereto, until such time as the appeal is final. (b) For good cause shown the county appraiser may extend the time in which to make and file such statement. Such request for extension of time shall be in writing and shall be received by the county appraiser prior to the due date of the statement of assessment. (c) Whenever any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas shall fail to make and deliver to the county appraiser of every county wherein the property to be assessed is located, a full and complete statement of assessment relative to such property as required by blank forms prepared or approved for the purpose by the director of property valuation to elicit the information necessary to fix the valuation of the property, the appraiser shall ascertain the assessed value of the property of such taxpayer, and shall add 12.5% thereto as a penalty for failing to file such statement. (d) The state board of tax appeals shall have the authority to abate any penalty imposed under the provisions of this section and order the refund of the abated penalty, whenever excusable neglect on the part of the person, corporation or association required to make and file the statement of assessment is shown, or whenever the property for which a statement of assessment was not filed as required by law is repossessed, judicially or otherwise, by a secured creditor and such secured creditor pays the taxes and interest due. L. 1983, ch. 309, § 1; L. 1987, ch. 372, § 1; L. 1992, ch. 282, § 2; L. 1994, ch. 275, § 15; L. 1995, ch. 39, § 1; L. 2004, ch. 173, § 8; L. 2008, ch. 109, § 76; L. 2014, ch. 141, § 85; L. 2024, ch. 81, § 10; July 1. Law Review and Bar Journal References: "What Constitutes Excusable Neglect? A Guide for the Kansas Federal & State Practitioner", Steven W. Allton, John W. Broomes, 77 J.K.B.A. No. 5, 6 (2008). Attorney General's Opinions: Late filing; failure or refusal to file; penalty; abatement of penalty. 81-42. CASE ANNOTATIONS 1. 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, 960 P.2d 1279 (1998).

K.S.A. 79-333 Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.

79-333. Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty. If any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas knowingly gives a false or fraudulent list, schedule or statement required by this act, or shall temporarily convert any part of such property into property not taxable, for the fraudulent purpose of preventing such property from being listed, or of evading the payment of taxes thereon, or shall transfer or transmit any property to any person with such intent, such owner, upon conviction thereof, shall be guilty of a misdemeanor and shall be subject to a fine of not less than $50 nor more than $5,000. Prosecutions under this act shall be brought by the county or district attorney in the district court of the proper county, upon complaint made by the director of property valuation, or the county appraiser. A fee of $25 shall be assessed as costs in each case in which there is a conviction. Executions may be issued for the collection of all fines and costs imposed under the provisions of this act. L. 1917, ch. 323, § 5; R.S. 1923, 79-333; L. 1965, ch. 513; § 2; L. 1982, ch. 391, § 24; July 1. Law Review and Bar Journal References: 1963-65 survey of oil and gas law, Edward Larson, 14 K.L.R. 337, 340 (1965).

K.S.A. 79-335 Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.

79-335. Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls. The owner of each mobile home or manufactured home shall on forms prescribed or approved by the director of property valuation furnish a listing of each mobile home or manufactured home owned or possessed by such owner for property taxation and any other information required by the director of property valuation. Such listing shall be furnished to the county appraiser of the county in which the mobile home or manufactured home is situated. L. 1970, ch. 47, § 2; L. 1982, ch. 391, § 25; L. 1991, ch. 33, § 38; July 1. 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, 327 (1983).

K.S.A. 79-336 Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms.

79-336. Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms. The owner, lessee or operator of any mobile home park, and the owner of any land which is not used as a mobile home park but where any one or more mobile homes or manufactured homes are located, shall furnish the county clerk or assessor of the county wherein said mobile home park or land is located a list of all mobile homes or manufactured homes located thereon as of January 1 of each year, and shall notify the county clerk or assessor of any mobile home or manufactured home moved onto such premises from any location outside the boundaries of such county after January 1 and before July 1 of each year. Such information shall be furnished in the manner and on forms prescribed by the director of property valuation. L. 1970, ch. 47, § 3; L. 1991, ch. 33, § 39; July 1.

K.S.A. 79-337 Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.

79-337. Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor. The owner, lessee or operator of any mobile home park or the owner of any land which is not used as a mobile home park but where one or more mobile homes or manufactured homes are located who shall willfully and knowingly fail to submit a list of mobile homes or manufactured homes located or parked within such owner's, lessee's or operator's park or court in compliance with the provisions of K.S.A. 79-336 , and amendments thereto, shall be guilty of a class C misdemeanor and upon conviction thereof shall be punished in the manner provided by law. L. 1970, ch. 47, § 4; L. 1991, ch. 33, § 40; July 1.

K.S.A. 79-338 Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.

79-338. Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions. The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked shall furnish the county clerk or assessor of the county wherein such watercraft dock is located a list of all watercraft docked thereat and a list of the names and addresses of the owners of said watercraft as of January 1 of each year and shall notify the county clerk or assessor of any watercraft docked at such premises after January 1 and before July 1 of each year. Such information shall be furnished in the manner and on forms prescribed by the director of property valuation. As used in this section the term "watercraft" shall mean "vessel" as defined by K.S.A. 82a-802, and the term "watercraft dock" shall include marina, wharf, pier, landing place, or boathouse. L. 1971, ch. 333, § 1; July 1. Attorney General's Opinions: Yacht club required to report watercraft docked at its facility to county assessor. 2002-11.

K.S.A. 79-339 Same; failure to notify, class C misdemeanor.

79-339. Same; failure to notify, class C misdemeanor. The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked who shall willfully and knowingly fail to submit a list of such watercraft and a list of the names and addresses of the owners of said watercraft in compliance with the provisions of K.S.A. 79-338 shall be guilty of a class C misdemeanor. L. 1971, ch. 333, § 2; July 1.

K.S.A. 79-340 Mobile and manufactured homes as personal property; exception.

79-340. Mobile and manufactured homes as personal property; exception. Except as otherwise provided in this section, a mobile home or manufactured home, for purposes of taxation, shall be considered to be personal property, unless title to the mobile home or manufactured home is vested in the same person or the spouse of such person who holds title to the real property upon which such mobile home or manufactured home is located and such mobile home or manufactured home has a permanent foundation, such foundation being of a type not removable intact from such real property. Any mobile home or manufactured home used as a dwelling or residence shall be appraised for ad valorem tax purposes in the same manner as real property. For the purposes of this section and K.S.A. 79-335 , 79-336 and 79-337 , and amendments thereto, the terms "mobile home" and "manufactured home" shall have the meanings respectively ascribed to such terms by K.S.A. 58-4202 . L. 1975, ch. 493, § 1; L. 1976, ch. 422, § 1; L. 1982, ch. 393, § 1; L. 1991, ch. 33, § 41; July 1. Attorney General's Opinions: Licensure of vehicle sales and manufacture; mobile homes. 81-261. Mobile homes; homestead; tax lien for delinquent taxes. 88-147. CASE ANNOTATIONS 1. Mobile homes, stick-built homes and modular homes distinguished; individual component parts do not constitute a building. Kennedy v. Classic Designs, Inc., 239 Kan. 540, 544, 545, 722 P.2d 504 (1986).

K.S.A. 79-344 Cancellation of personal property tax, when.

79-344. Cancellation of personal property tax, when. (a) Whenever the aggregate amount of tax owed upon tangible personal property by any taxpayer is less than $5, such tax shall be cancelled and no personal property tax statement shall be issued. (b) The provisions of this section shall apply to all taxable years commencing after December 31, 1991. L. 1992, ch. 282, § 16; May 28.

K.S.A. 79-345 Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year.

79-345. Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year. (a) The value for property tax purposes of any tangible personal property classified for property tax purposes within subclass (6) of class 2 of section 1 of article 11 of the constitution of the state of Kansas that is acquired or sold after January 1 and prior to September 1 of any taxable year shall be equal to the value determined therefor pursuant to K.S.A. 79-1456 , and amendments thereto, multiplied by: (1) In the case of a sale, a fraction, the numerator of which is the number of months, or major portion thereof, such property was owned by the record owner thereof during the taxable year in which such property was sold and the denominator of which is 12; and (2) in the case of an acquisition, a fraction, the numerator of which is the number of months, or major portion thereof, remaining in the taxable year after the date of acquisition by the record owner thereof and the denominator of which is 12. (b) Notice of the acquisition or sale of any such property shall be provided by the record owner thereof to the appropriate county appraiser on or before December 20 of the year of such acquisition or sale. Upon receipt of such notice, and after computation of the value of any such property in accordance with the provision of subsection (a), a notification or revised notification of value shall be mailed to the taxpayer. (c) Except as provided in subsection (a), tangible personal property classified for property tax purposes within subclass (6) of class 2 of section 1 of article 11 of the constitution of the state of Kansas acquired on or after September 1 of a taxable year shall not be subject to assessment and taxation for such year. (d) The provisions of this section shall apply to all taxable years commencing after December 31, 2022. L. 2022, ch. 63, § 9; July 1.
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026

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