TAXATION
K.S.A. ch. 79
in effectContents
article1. PROPERTY SUBJECT TO TAXATIONarticle2. PROPERTY EXEMPT FROM TAXATIONarticle3. LISTING PROPERTY FOR TAXATIONarticle4. LISTING AND VALUATION OF REAL ESTATEarticle5. RULES FOR VALUING PROPERTYarticle5a. PUBLIC UTILITIESarticle5b. COMPLEX INDUSTRIAL PROPERTY CLASSIFICATION AND APPRAISALarticle6. RAILROADS AND RAILROAD CORPORATIONS (Not in active use)article6a. MOTOR CARRIERSarticle7. TELEGRAPH, TELEPHONE, PIPELINE AND ELECTRIC POWER COMPANIES (Not in active use)article8. EXPRESS COMPANIES (Not in active use)article9. CAR COMPANIES AND OWNERSarticle10. MERCHANTS, MANUFACTURERS, MOTOR VEHICLE DEALERS AND CERTAIN CONTRACTORSarticle11. BANKS, BANKING BUSINESSES, TRUST COMPANIES AND SAVINGS AND LOAN ASSOCIATIONSarticle12. MUTUAL FIRE AND LIFE INSURANCE COMPANIES (Not in active use)article13. ENUMERATION AND TAXATION OF DOGSarticle14. PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND ASSESSMENT OF PROPERTYarticle15. DEATH TAXESarticle16. MISCELLANEOUS PROPERTY TAX PROVISIONSarticle17. CORRECTION OF IRREGULARITIESarticle18. LEVY OF TAXESarticle19. LIMITATIONS ON TAX LEVIESarticle20. COLLECTION AND CANCELLATION OF TAXESarticle21. SALE OF PERSONAL PROPERTY FOR TAXESarticle22. STATE AD VALOREM PROPERTY TAX LEVIESarticle23. SALE OF REAL ESTATE FOR TAXESarticle24. REDEMPTION OF REAL ESTATE AND REMISSION, COMPROMISE OR RESPREAD OF REAL ESTATE TAXESarticle25. CONVEYANCE OF LAND SOLD FOR TAXES (Not in active use)article26. FLOATING AND FEDERAL LIENSarticle27. LEASING OF REAL ESTATE BID IN AT FORECLOSURE SALE BY COUNTYarticle28. JUDICIAL FORECLOSURE AND SALE OF REAL ESTATE BY COUNTYarticle29. MISCELLANEOUS PROVISIONSarticle30. EXCISE AND SALES TAXESarticle31. MORTGAGE REGISTRATION AND INTANGIBLESarticle32. INCOME TAXarticle33. CIGARETTES AND TOBACCO PRODUCTSarticle34. MOTOR VEHICLE FUEL TAXESarticle35. OLEOMARGARINE (Not in active use)article36. KANSAS RETAILERS’ SALES TAXarticle37. KANSAS COMPENSATING TAXarticle38. CEREAL MALT BEVERAGES AND MALT PRODUCTS (Not in active use)article39. GRAIN (Not in active use)article40. MUNICIPAL TAX LEVIESarticle41. LIQUOR ENFORCEMENT TAXarticle41a. LIQUOR DRINK TAXarticle42. MINERAL SEVERANCE TAXarticle43. INTERSTATE TAX COMPACTSarticle44. FINANCING TAXING SUBDIVISIONS (Not in active use)article45. HOMESTEAD PROPERTY TAX REFUNDSarticle45a. REIMBURSEMENT OF TAXES ON PROPERTY EQUIPPED WITH SOLAR ENERGY SYSTEMS (Not in active use)article46. PRIVATE FOUNDATIONSarticle47. BINGOarticle48. STATE GAMING REVENUESarticle50. AGGREGATE TAX LEVY LIMITATIONSarticle51. MOTOR VEHICLESarticle52. MARIJUANA AND CONTROLLED SUBSTANCESarticle53. TRANSIENT GUEST TAXarticle54. KANSAS FRANCHISE TAXarticle55. TAXATION OF WATERCRAFTarticle56. MARKETPLACE FACILITATORS
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026