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LISTING AND VALUATION OF REAL ESTATE

K.S.A. ch. 79, art. 4
in effect

K.S.A. 79-401 How listed, valued and returned.

79-401. How listed, valued and returned. The real property of this state shall be listed, valued, returned and equalized in the manner provided in this act and in other laws applicable. L. 1911, ch. 316, § 1; May 22; R.S. 1923, 79-401. Source or prior law: L. 1866, ch. 118, § 52; G.S. 1868, ch. 107, § 30; L. 1876, ch. 34, § 42. Attorney General's Opinions: Real estate foreclosure and sale by county; recordation; filing fees; purchase by county or city. 91-90. Notice to taxpayer of change in appraised valuation of property; effect of appraiser's failure to conduct final review. 92-13. Home rule powers; charter resolutions; severance tax on quarried rock. 95-30. CASE ANNOTATIONS 1. Section mentioned; method of valuing surface when minerals separated held illegal, arbitrary and discriminatory. Hitch Land & Cattle Co. v. Board of County Commissioners, 179 Kan. 357, 361, 364, 295 P.2d 640. 2. Where state board of equalization approves assessment it is an essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 381, 381 P.2d 527.

K.S.A. 79-405 Plat of subdivisions.

79-405. Plat of subdivisions. Whenever any subdivision of land of forty acres or less, or any lot or subdivision, is owned by two or more persons in severalty, and the description of one or more of the different parts or parcels thereof cannot be made sufficiently certain and accurate for the purpose of assessment and taxation without noting the metes and bounds of the same, the county clerk shall cause to be made and recorded, a plat of such tract or lot, with its several subdivisions, as hereinbefore provided. L. 1911, ch. 316, § 5; May 22; R.S. 1923, 79-405. Attorney General's Opinions: Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153. Duty of county clerk to execute and record plat. 83-71.

K.S.A. 79-406 Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost.

79-406. Same; notice to several owners upon failure to execute and record plat; duty of county clerk; assessment of cost. Whenever any subdivision of land, as specified in the preceding section, shall have been divided and is owned in severalty by two or more persons, and the owners thereof have failed and neglected to execute and file for record a plat thereof, the county clerk shall by mail notify all of such owners residing within this state and demand the execution and recording of a plat. If such owners, when so notified, fail and neglect for thirty days after the issuance of such notice to execute and file a plat for record, the county clerk shall cause one to be made, making any survey necessary therefor. Said plat shall be signed and acknowledged by the county clerk, who shall certify that he or she executed it by reason of the failure of the owners named to do so, and file it for record, and when so filed it shall have the same effect as if executed, acknowledged and recorded by the owners. A correct statement of the cost and expense of such plat, survey and record, verified by oath, shall be by the county clerk laid before the board of county commissioners, who shall allow the same and order the same paid out of the current expense fund of the county, and the county clerk shall at the same time assess the amount pro rata upon the several subdivisions of said tracts, lots or parcels so subdivided, which amounts shall become a lien upon the several tracts and shall be collected in the same manner as general taxes, and when paid shall go to the current expense fund of the county. L. 1911, ch. 316, § 6; May 22; R.S. 1923, 79-406. Attorney General's Opinions: Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153. Duty of county clerk to execute and record plat. 83-71. CASE ANNOTATIONS 1. Plat of subdivision, originally drawn for tax purposes, executed by county clerk complies with statute; through usage plat took on attributes of subdivision according to law; city empowered to annex by ordinance. State, ex rel., v. City of Edgerton, 201 Kan. 274, 275, 278, 440 P.2d 540.

K.S.A. 79-407 Same; appeal from action of county clerk; hearing by county commissioners.

79-407. Same; appeal from action of county clerk; hearing by county commissioners. Any person aggrieved by the action of the county clerk in ordering a survey and plat of any subdivision of land, as hereinbefore provided, may within ten days appeal therefrom to the board of county commissioners, by giving notice thereof in writing to the board and thereupon no further proceedings shall be taken by the county clerk. At its next regular session after the filing of the notice aforesaid the county commissioners shall hear and determine said matter, and direct whether the plat shall be executed and filed. If the county commissioners shall upon hearing find that such plat should be executed and filed, the owner or owners thereof shall within thirty days execute and file for record a plat thereof; and upon failure of the owner or owners to make and record such plat, the county clerk shall proceed to have said subdivision surveyed and platted as hereinbefore directed. Such plat made by the county clerk or by the owners of any such subdivision shall describe said tract, and any other subdivisions or the smallest subdivision of which the same is part, numbering them by progressive numbers, setting forth the courses and distances, the number of acres, and such other memoranda as are necessary, and the description of such lots or subdivisions according to the number and designation thereon, and said plat shall be deemed sufficient for all purposes of assessment and taxation. L. 1911, ch. 316, § 7; May 22; R.S. 1923, 79-407.

K.S.A. 79-408 Real estate assessment rolls maintained by county clerk; contents.

79-408. Real estate assessment rolls maintained by county clerk; contents. The county clerk shall maintain all real estate assessment rolls that may be required for the assessment districts of the county. Such assessment rolls shall contain a correct and pertinent description of each piece, parcel or lot of real property in numerical order as to lots and blocks, sections or subdivisions, in the respective townships or cities, as the case may be. In making up such assessment rolls, the county clerk shall consult the real estate transfer record in the office of the clerk and the records and plats in the office of the register of deeds. All such rolls and descriptions may be maintained electronically, as the county may find necessary and proper. L. 1911, ch. 316, § 8; R.S. 1923, 79-408; L. 1959, ch. 365, § 8; L. 1971, ch. 293, § 1; L. 1982, ch. 391, § 26; L. 2012, ch. 53, § 1; July 1. Source or prior law: L. 1866, ch. 118, § 54; G.S. 1868, ch. 107, § 41; L. 1876, ch. 34, § 57. Cross References to Related Sections: County appraiser, see 19-425 et seq. Landowners' names to be given appraiser, see 58-2240. Law Review and Bar Journal References: Discussion of real estate lease in Kansas, Richard L. Zinn, 17 K.L.R. 707, 724, 725 (1969). "Railroad Right of Way: The Real Property Interest in Kansas," Tim Pittman, 25 W.L.J. 327, 345 (1986). Attorney General's Opinions: Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153. Lands or improvements omitted from listing on real property tax rolls. 81-187. Real estate foreclosure and sale by county; recordation; filing fees; purchase by county or city. 91-90. CASE ANNOTATIONS 1. Cited in considering ownership of right-of-way outside fences. Fischer v. Pottawatomie County Comm'rs, 122 Kan. 662, 664, 252 P. 901. 2. Section applies to valuation of land in drainage district. Fidelity Nat'l Bank and Trust Co. v. Morris, 130 Kan. 290, 294, 295, 286 P. 206. 3. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 335, 26 P.2d 269. 4. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312. 5. Assessments based on value of real estate proper where drainage district abandoned. McCall v. Goode, 168 Kan. 361, 364, 212 P.2d 209. 6. Controversy involving enjoined directive of director of property valuation to county assessor to use appraisal report became moot after statutory deadline. Mills v. McCarty, 206 Kan. 93, 95, 476 P.2d 691. 7. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 337, 835 P.2d 699 (1992). 8. County is immune from liability for damages from party wrongly named as property owner in tax assessment rolls. LaBarge v. City of Concordia, 23 Kan. App. 2d 8, 16, 927 P.2d 487 (1996). 9. 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. 79-409 Same; survey of lot or tract, when.

79-409. Same; survey of lot or tract, when. If the owner or occupant of any lot or tract of land shall neglect or refuse to furnish the description required by K.S.A. 79-408 , and amendments thereto, when demanded by the county clerk, a land surveyor shall ascertain the boundaries and quantity of such property, and such description shall be held to be valid for all purposes of taxation; and the expense of such survey shall be returned to the county clerk of the county in which such property is located and, by such county clerk, shall be added to the tax upon such property and made a part thereof, and when collected the county treasurer shall be required upon warrants drawn by the county clerk on the orders of the board of county commissioners to pay the expenses of said survey. L. 1911, ch. 316, § 9; R.S. 1923, 79-409; L. 2011, ch. 49, § 29; July 1. Source or prior law: L. 1866, ch. 118, § 22; G.S. 1868, ch. 107, § 32; L. 1876, ch. 34, § 45. Attorney General's Opinions: Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153.

K.S.A. 79-411 Determination of fair market value in money of real property; appraisal and assessment of real property.

79-411. Determination of fair market value in money of real property; appraisal and assessment of real property. The appraiser from actual view and inspection or from statistical methods prescribed by the director of property valuation, from consultation with the owner or agent thereof if expedient and from such other sources of information as are within the appraiser's reach, shall determine as nearly as is practicable the fair market value in money of all taxable real property within the county and assess the same as required in K.S.A. 79-1439 , and amendments thereto. L. 1911, ch. 316, § 11; R.S. 1923, 79-411; L. 1951, ch. 476, § 1; L. 1963, ch. 460, § 2; L. 1969, ch. 433, § 1; L. 1994, ch. 275, § 6; July 1. Source or prior law: L. 1866, ch. 118, § 23; G.S. 1868, ch. 107, § 33; L. 1876, ch. 34, § 46. Cross References to Related Sections: Rules for valuing property, see 79-501 et seq. Law Review and Bar Journal References: Statute prior to L. 1963, ch. 460, sec. 2 discussed in note on tax titles, 1 K.L.R. 222, 224 (1953). "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brade, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 26 (1988) Attorney General's Opinions: Notice to taxpayer of change in appraised valuation of property; effect of appraiser's failure to conduct final review. 92-13. Valuation of real property; change in value without physical inspection. 96-81. CASE ANNOTATIONS 1. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 335, 26 P.2d 269. 2. Valuation of real property not determined only by its net return. Miller Investment Co. v. Sedgwick County Comm'rs, 151 Kan. 246, 249, 98 P.2d 109. 3. Where state board of equalization approves assessment it is an essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 381, 381 P.2d 527. 4. 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, 285, 291, 447 P.2d 791. 5. Actual view and inspection requirement hereunder met by county appraiser. Defenders of the Christian Faith, Inc. v. Sedgwick County Assessor, 227 Kan. 97, 100, 605 P.2d 122. 6. Assessment and taxation of common areas in planned unit development not double taxation to individual lot owner; such areas not without fair market value. Quivira Falls Community Ass'n v. Johnson County, 230 Kan. 350, 354, 634 P.2d 1115 (1981). 7. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 337, 835 P.2d 699 (1992). 8. The 1999 version of K.S.A. 79-412 was not applicable to 1999 tax year; appraisals completed prior to July 1, 1999. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 909, 159 P.3d 1050 (2007).

K.S.A. 79-412 Valuation of buildings and improvements; recording or filing lease agreement, requirements.

79-412. Valuation of buildings and improvements; recording or filing lease agreement, requirements. It shall be the duty of the county or district appraiser to value the land and improvements. The value of the land and improvements shall be entered on the assessment roll in a single aggregate, except as hereinafter provided. Improvements owned by entities other than the owner of the land shall be assessed to the owners of such improvements, if the lease agreement has been recorded or filed in the office of the register of deeds. The words "building on leased ground" shall appear on the first page of the lease agreement. It shall be the responsibility of the person recording or filing the lease agreement to include such words as provided in this section. Failure to include such words as provided in this section may result in such improvements being assessed to the owner of the land. As used in this section, the term "person" means any individual, business, domestic or foreign corporation, partnership or association. Delinquent taxes imposed on such improvements may be collected by levy and sale of the interests of such owners the same as in cases of the collection of taxes on personal property. L. 1911, ch. 316, § 12; R.S. 1923, 79-412; L. 1994, ch. 275, § 7; L. 1997, ch. 126, § 31; L. 1999, ch. 126, § 5; L. 2004, ch. 173, § 9; July 1. Source or prior law: L. 1866, ch. 118, § 24; G.S. 1868, ch. 107, § 34; L. 1876, ch. 34, § 47. Law Review and Bar Journal References: Discussion of real estate lease in Kansas, Richard L. Zinn, 17 K.L.R. 707, 725 (1969). "The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 26 (1988). CASE ANNOTATIONS 1. Section held inapplicable in holding increased assessment illegal. Girard Gas Co. v. Crawford County Comm'rs, 139 Kan. 452, 456, 32 P.2d 226. 2. Error for BOTA to allow taxes on building improvements which were assessed and levied separate from underlying land. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 338, 835 P.2d 699 (1992). 3. Methods of valuation of real property for tax purposes that meet uniform and equal basis requirements examined. In re Tax Appeal of Andrews, 18 Kan. App. 2d 311, 320, 851 P.2d 1027 (1993). 4. Improvements owned by nonowner of land are assessed to owner of improvement. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 909, 910, 911, 912, 159 P.3d 1050 (2007). 5. The only two components of realty ownership subject to taxation in Kansas are the land and its improvements. In re Tax Appeal of Lipson, 44 Kan. App. 2d 515, 238 P.3d 757 (2010). 6. Statutory mandate violated by county when it improperly allocated the value of leasehold interests to the tenant instead of the landowner/lessor. In re Tax Complaint of Wine, 46 Kan. App. 2d 134, 260 P.3d 1234 (2011).

K.S.A. 79-414 Lands entered after January 1.

79-414. Lands entered after January 1. It shall be the duty of the county clerk to procure from the land office of the proper district, or districts, an abstract of the lands entered subsequently to the first day of January of the previous year, and all such lands as shown by said abstract not appearing on the tax rolls shall be entered upon said roll by the county clerk as soon as the abstracts shall be received. L. 1911, ch. 316, § 14; R.S. 1923, 79-414; L. 1959, ch. 365, § 9; June 30. Source or prior law: L. 1866, ch. 118, § 25; G.S. 1868, ch. 107, § 36; L. 1876, ch. 34, § 50.

K.S.A. 79-419 Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax.

79-419. Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax. It shall be the duty of the clerk of the district court of each county of this state, when any lots or land have been partitioned by order of any such court, to certify to the county clerk a description of the lots or land partitioned, and also a description of each piece or parcel into which the same has been divided, together with the name of the owner. The county clerk shall enter on the tax roll the description of the several pieces of land into which any such lots or land have been partitioned, and such description shall be held to be valid for all purposes. The county clerk shall cause the county appraiser to value each piece or parcel of such lots or lands as divided. The county clerk shall apportion the tax originally charged to such lots or lands that have been divided in the proportion represented by the percent that the value of each piece or parcel shall represent of the total value of all pieces or parcels as appraised individually by the county appraiser. Whenever any lands held by tenants in common shall be sold upon proceedings in partition, or shall be taken by the election of any of the parties to such proceedings, or where any real estate shall be sold at judicial sale, or by administrators, executors, conservators, or trustees, the court shall order all taxes and penalties thereon against such lands to be discharged out of the proceeds of such sale. L. 1911, ch. 316, § 19; R.S. 1923, 79-419; L. 1965, ch. 514, § 1; L. 1982, ch. 391, § 28; July 1. Source or prior law: L. 1866, ch. 118, § 53; G.S. 1868, ch. 107, § 40; L. 1876, ch. 34,§ 56. Attorney General's Opinions: Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153. CASE ANNOTATIONS 1. Taxes should be first paid from proceeds of mortgage sale; all taxes not having ripened into tax deed are included. Kerr v. Hoskinson, 5 Kan. App. 193, 47 P. 172. 2. Purchaser at foreclosure sale entitled to have tax-sale certificates redeemed. Cade v. Jeffers, 6 Kan. App. 61, 62, 49 P. 637. 3. Holder of tax-sale certificate purchasing land at sheriff's sale; merger. Gibson v. Greene, 6 Kan. App. 196, 199, 51 P. 312. 4. Duty of administrator to pay taxes; section not repealed. Brown v. Evans, Adm'r, 15 Kan. 88, 92. 5. Foreclosure of mortgage; court should order taxes paid from proceeds. Opdyke v. Crawford, 19 Kan. 604, 608. 6. Allegations in foreclosure petition concerning unpaid taxes; effect of decree. Harris v. McCrossen, 31 Kan. 402, 404, 2 P. 814. 7. Taxes paid subsequent to judgment do not constitute separate lien. McCrossen v. Harris, 36 Kan. 178, 180, 10 P. 583. 8. Payment of subsequent taxes condition to setting aside sale. Capital Bank v. Huntoon, 35 Kan. 577, 599, 11 P. 369. 9. Court should require taxes paid from proceeds of foreclosure sale. Ekblad, Adm'r, v. Hanson, 85 Kan. 541, 547, 117 P. 1028. 10. Collateral attack on sheriff's deed cannot be maintained. Clark v. Tandy, 101 Kan. 328, 329, 167 P. 1039. 11. Applies to all taxes not ripened into tax deed. Pool v. Gates, 119 Kan. 621, 624, 240 P. 580. 12. Cited in holding second sale of same land to pay judgment lien prohibited. McFall v. Ford, 133 Kan. 593, 619, 1 P.2d 273. Rehearing denied: 133 Kan. 678, 3 P.2d 463. 13. Section cited but not construed in mortgage foreclosure action. Farmers & Bankers Life Ins. Co. v. Zeigler, 140 Kan. 572, 576, 38 P.2d 132. 14. Discussed but held inapplicable under facts. Hay v. Crawford, 159 Kan. 723, 729, 730, 158 P.2d 463. 15. Section relates to judicial sales, not execution sales; judicial and execution sales distinguished; execution sale not judicial. Lambert Lumber Co. v. Petrie, 191 Kan. 709, 710, 383 P.2d 518. 16. Mentioned in holding building not exclusively used for tax exempt purposes not exempt from ad valorem tax. Defenders of the Christian Faith v. Board of County Commissioners, 219 Kan. 181, 187, 547 P.2d 706. 17. Mortgagee involuntarily paying overdue taxes from foreclosure sale proceeds entitled to refund; right to refund validly conveyed. Ekan Properties v. Wilhm, 262 Kan. 495, 501, 939 P.2d 918 (1997).

K.S.A. 79-420 Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.

79-420. Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser. Whenever the fee to the surface of any tract, parcel or lot of land is in any person or persons, natural or artificial, and the right or title to any minerals therein is in another or in others, such mineral interest shall be listed and the market value, if any, determined separately from the fee of such land, in separate entries and descriptions. Such land and such mineral interest shall be separately taxed to the owners thereof respectively. In determining the market value, if any, of any such mineral interest, the appraiser shall consider every proper factor, including but not limited to, the size of the particular mineral interest, the fractional share of such interest and the number of fractional shares in existence for such interest. The register of deeds shall furnish to the county clerk where such mineral interest exists and are a matter of record, a certified description of all such interest. When such reserves or leases are not recorded within 90 days after execution, they shall become void if not listed for taxation. L. 1911, ch. 316, § 20; R.S. 1923, 79-420; L. 1959, ch. 365, § 10; L. 1982, ch. 391, § 29; July 1. Source or prior law: L. 1897, ch. 244, § 1. Law Review and Bar Journal References: Sale of mineral rights under direction of probate court, Ray H. Beals, 1937 J.C.B. 75. Execution of oil and gas leases, George B. Collins, 8 J.B.A.K. 25, 29 (1939). Conveyancing questions discussed, H. H. Lesar, 8 J.B.A.K. 241, 242 (1939). Landowners' royalties and overriding royalties, A. W. Hershberger, 9 J.B.A.K. 29, 35 (1940). Tax sale foreclosure suits, Langdon Morgan, 1942 J.C.B. 69 to 71. Cases discussed, T. M. Stratton, 14 J.B.A.K. 137, 156 (1946). Distinctions between royalties and mineral deeds, Herbert Diets, 16 J.B.A.K. 28, 32 (1947). Discussed in note on mines and minerals and the nature of mining leases and agreements, 1 K.L.R. 364, 367 (1953). Case in annotation No. 29 below discussed in 1953-55 survey of taxation law, Leslie T. Tupy, 4 K.L.R. 313, 317 (1955). Case in annotation No. 30 below discussed in 1955-56 survey of oil and gas law, Bernard E. Nordling, 5 K.L.R. 289, 294, 295 (1956). 1955-56 survey of real property and future interests law, Ferd E. Evans, Jr., 5 K.L.R. 300, 303 (1956). Case in annotation No. 30 below discussed in 1955-56 survey of taxation law, Leslie T. Tupy, 5 K.L.R. 324, 330 to 332 (1956). 1957-59 survey of real property and future interests law, James K. Logan, 8 K.L.R. 333, 345 (1959). Real property taxation of divided interests in land, Thomas S. Nichols, 11 K.L.R. 309, 314 (1963). "Kansas Water Appropriation Statutes and the Oil and Gas Industry in Kansas," Eva N. Neufeld, 50 J.B.A.K. 43, 50 (1981). "A Uniform System of Taxation for Mineral Interests in Kansas," Hannah L. Brass, 26 Kan. J.L. & Pub. Pol'y 176 (2017). Attorney General's Opinions: Surface and mineral rights taxed separately, when. 80-37. Reservation of non participating mineral interest is not a severance of mineral interest from fee interest. 80-40. Oil and gas property as personalty; property held by federal land bank exempt from taxation. 86-16. Home rule powers; charter resolutions; severance tax on quarried rock. 95-30. State may separately classify severed and non-severed mineral interests for taxation purposes without violating the equal protection guarantees of the Kansas and United States Constitutions. 2012-18. CASE ANNOTATIONS 1. Section construed as part of general tax law; enforcement. Mining Co. v. Crawford County, 71 Kan. 276, 80 P. 601. 2. Minerals are real estate and subject to separate taxation. Mining Co. v. Crawford County, 71 Kan. 276, 80 P. 601. 3. Section applicable only when title to minerals in separate owner. Gas Co. v. Neosho County, 75 Kan. 335, 336, 89 P. 750. 4. Section applies to oil and gas. Gas Co. v. Oil Co., 83 Kan. 136, 139, 109 P. 1002. 5. Lease transferring no estate valid without being recorded or listed. Finch v. Beyer, 94 Kan. 525, 146 P. 1141. 6. Oil and gas lease; no conveyance of subsurface mineral deposits. Hover v. McNeill, 102 Kan. 492, 493, 175 P. 150. 7. Unrecorded deed conveying mineral reserve; unlisted; evidence; pleadings. Horville v. Cement Co., 105 Kan. 305, 309, 182 P. 548. 8. Minerals not severed and conveyed as real estate. Luman v. Davis, 108 Kan. 801, 802, 196 P. 1078. 9. Oil and gas leases do not effect severance of mineral. Robinson v. Jones, 119 Kan. 609, 613, 240 P. 957. 10. Conveyance within section; proviso construed in holding unrecorded conveyance not void. Richards v. Shearer, 145 Kan. 88, 89, 90, 92, 64 P.2d 56. 11. Mineral deed conveying fractional portion of minerals within act; act valid; word "void" construed; cases reviewed. Shaffer v. Kansas Farmers Union Royalty Co., 146 Kan. 84, 87, 88, 90, 91, 92, 95, 96, 69 P.2d 4. 12. Act held constitutional, construed and applied. Hushaw v. Kansas Farmers Union Royalty Co., 149 Kan. 64, 66, 68, 74, 75, 76, 86 P.2d 559. 13. Section complied with by recording deed reserving minerals within 90-day period. Johnson v. Johnson, 150 Kan. 541, 542, 543, 544, 545, 95 P.2d 329. 14. Cited; mineral deed construed and held to convey interest for ten years only. Bemis v. Bemis, 151 Kan. 186, 187, 98 P.2d 156. 15. Deed placed in escrow; delivery after deed became void created new deed. Volker v. Crumpacker, 154 Kan. 403, 404, 118 P.2d 540. 16. Royalty and mineral interests distinguished; mineral interest subject to tax foreclosure. Rathbun v. Williams, 154 Kan. 601, 604, 121 P.2d 243. 17. County officials refused to list unrecorded mineral interest; mineral interest not void. Templing v. Bennett, 156 Kan. 68, 69, 70, 131 P.2d 904. 18. Inapplicable to royalty interests; instrument construed to convey royalty interest. Hickey v. Dirks, 156 Kan. 326, 328, 133 P.2d 107. 19. Conveyance recorded before March 1 following execution valid; cases reviewed. Davis v. Skelly, 159 Kan. 282, 283, 284, 285, 286, 287, 154 P.2d 114. 20. Severance of minerals occurs upon delivery of conveyance to grantee. Burgin v. Newman, 160 Kan. 592, 593, 595, 597, 164 P.2d 128. 21. Reserved for future use. 22. Tax foreclosure; vacation of judgment, when. Magnolia Petroleum Co. v. Moyle, 160 Kan. 722, 165 P.2d 419. Reversed on rehearing: 162 Kan. 133, 175 P.2d 133. Reversal adhered to on second rehearing, 163 Kan. 368, 182 P.2d 127. Reversing cases overruled by Phillips Petroleum Co. v. Moore, 179 Kan. 482, 297 P.2d 183. 23. History of section discussed; cases reviewed; construed. Medford v. Board of Trustees of Park College, 162 Kan. 169, 170, 172, 177, 175 P.2d 95. 24. Inapplicable to grantor reserving mineral interest by deed of conveyance. Medford v. Board of Trustees of Park College, 162 Kan. 169, 170, 172, 177, 175 P.2d 95. 25. Instrument considered and held void hereunder. Sinclair Prairie Oil Co. v. Worcester, 163 Kan. 540, 542, 549, 183 P.2d 947. 26. Mentioned; action to set aside tax deed and quiet title to minerals. Sinclair Prairie Oil Co. v. Worcester, 167 Kan. 194, 203, 205 P.2d 942. 27. Taxability of instrument mentioned but not determined. In re Estate of Trester, 172 Kan. 478, 483, 241 P.2d 475. 28. Cited in holding tax moratorium law (K.S.A. 79-2416) applicable to minerals in place. Catlett v. Roemer, 174 Kan. 309, 313, 314, 255 P.2d 1011. 29. Surface and mineral rights separated; mineral rights not assessable until following March 1. Board of County Comm'rs v. Allen, 175 Kan. 460, 462, 463, 264 P.2d 916. 30. Section mentioned; method of valuing surface when minerals separated held illegal, arbitrary and discriminatory. Hitch Land & Cattle Co. v. Board of County Commissioners, 179 Kan. 357, 361, 362, 364, 295 P.2d 640. 31. Cotenant obtained tax deed; action to set aside properly alleged and not barred. Jesberg v. Klinger, 184 Kan. 519, 520, 521, 337 P.2d 660. 32. Mineral interests separately taxed; cotenant's interest sold on tax foreclosure; another cotenant eligible purchaser; statutes construed. Jesberg v. Klinger, 187 Kan. 582, 584, 585, 586, 587, 589, 358 P.2d 770. 33. Each owner of fractional mineral interest is owner of distinct item of property. Jesberg v. Klinger, 187 Kan. 582, 584, 585, 586, 587, 589, 358 P.2d 770. 34. Interest of parties in mineral interests not recorded or listed for taxes; tax foreclosure judgment; K.S.A. 79-2804b construed and applied; constitutional. Robertson v. Lemmon, 189 Kan. 619, 621, 371 P.2d 175. 35. Applied; action to quiet title; failure to comply with section, effect. Armstrong v. Royalty Holding Co., 214 F.2d 286. 36. Recording deed within 90 days of release by escrow holder satisfies statute. Ochs v. Blankenship, 192 Kan. 423, 424, 426, 428, 429, 430, 388 P.2d 626. 37. Compliance with statute is condition precedent to the vesting of title in the transferee of a mineral deed. Becker v. Rolle, 211 Kan. 769, 772, 773, 774, 775, 508 P.2d 509. 38. Mentioned in holding building not exclusively used for tax exempt purposes not exempt from ad valorem tax. Defenders of the Christian Faith v. Board of County Commissioners, 219 Kan. 181, 187, 547 P.2d 706. 39. Mineral deed subject to life estate valid when recorded within 90 days' termination of life estate. Goodspeed v. Skinner, 9 Kan. App. 2d 557, 560, 682 P.2d 686 (1984). 40. Validity of deed to mineral interest subject to tax sale; rule against doctrine of laches in void judgments not absolute. Ford v. Willits, 9 Kan. App. 2d 735, 688 P.2d 1230 (1984); Ford v. Willits, 237 Kan. 13, 14, 15, 697 P.2d 834 (1985).

K.S.A. 79-421 Same; forfeiture of office upon failure.

79-421. Same; forfeiture of office upon failure. Any register of deeds or county clerk knowingly or willfully failing to perform the duty as prescribed in above section shall forfeit his or her office, and upon petition of the county attorney or the attorney general shall upon summary proceedings be removed therefrom. L. 1911, ch. 316, § 21; May 22; R.S. 1923, 79-421. Source or prior law: L. 1897, ch. 244, § 2.

K.S.A. 79-422 Public utility property listed as real estate.

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. L. 1911, ch. 316, § 22; May 22; R.S. 1923, 79-422. Source or prior law: L. 1905, ch. 503, § 1. CASE ANNOTATIONS 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.

K.S.A. 79-425a Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals.

79-425a. Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals. (a) Whenever a tract of land which has been assessed shall thereafter be divided into tracts owned by different persons, any one or more of such persons, after giving 10 days' written notice to the other persons at their respective mailing addresses, may make application to the county appraiser for an apportionment of the assessed valuation of such tract among the several tracts, and the county appraiser shall apportion such valuation among the owners of such tracts according to the value of their respective interests as shown by evidence available at a time designated by the county appraiser. Upon the apportionment of the assessed valuation among the several tracts and the levying of tax against each such tract, the county treasurer, upon payment of such tax on any such tract, shall issue a receipt therefor and, in any case where such tax is not paid on any of such tracts, it shall be sold for delinquent taxes in the same manner prescribed by law for sale of real estate for delinquent taxes. If taxes levied on a tract of land prior to its division are delinquent, the owner of any divided portion of such tract may have that portion released from the tax lien by paying to the county treasurer the share of the delinquent tax attributable to such divided portion as shown by the apportionment made of the whole tract's assessed valuation among the divided portions by the county appraiser. (b) Any person aggrieved by the application of the provisions of subsection (a) may, within 10 days after the apportionment decision of the county appraiser, appeal to the state board of tax appeals, and the board shall have the power, upon a showing that such decision was erroneous, to substitute an apportionment of the assessed valuation of a tract of land for that of the county appraiser. L. 1983, ch. 308, § 1; L. 2008, ch. 109, § 77; L. 2014, ch. 141, § 86; L. 2016, ch. 112, § 8; July 1.

K.S.A. 79-426 Joint ownership; payment of taxes by one owner; lien.

79-426. Joint ownership; payment of taxes by one owner; lien. When land owned by two or more persons shall be assessed jointly, and any one or more of them shall not pay the proper portion of the tax due in such cases, any such owner paying the whole tax or who has redeemed the whole tract after it has been sold for delinquent taxes shall have a lien on the interest of the owner who was delinquent to the extent of the tax justly owing by such delinquent, and may sue and recover the amount advanced with interest and costs. L. 1915, ch. 359, § 4; April 10; R.S. 1923, 79-426. Attorney General's Opinions: County may foreclose on undivided real estate interests which are on tax rolls as individual interests. 87-107. CASE ANNOTATIONS 1. Cited in considering rights of cotenants on foreclosure sale. Rutland Savings Bank v. Norman, 125 Kan. 797, 801, 266 P. 98. 2. Section cited but not construed in mortgage-foreclosure action. Farmers and Bankers Life Ins. Co. v. Ziegler, 140 Kan. 572, 575, 38 P.2d 132. 3. Cited; mortgage foreclosure; sheriff's deed; purchase by cotenant, effect. Hayden v. Hughes, 147 Kan. 511, 517, 77 P.2d 938. 4. Discussed but held inapplicable under facts. Hay v. Crawford, 159 Kan. 723, 729, 730, 158 P.2d 463. 5. Cotenant obtained tax deed; action to set aside properly alleged and not barred. Jesberg v. Klinger, 184 Kan. 519, 520, 522, 337 P.2d 660. 6. Inapplicable to mineral interests which are assessed separately under K.S.A. 79-420. Jesberg v. Klinger, 187 Kan. 582, 589, 358 P.2d 770.

K.S.A. 79-427 Apportionment of special tax or assessment on lot or tract in cities.

79-427. Apportionment of special tax or assessment on lot or tract in cities. On demand of the county clerk or of any owner of any part of a lot or tract, as herein stated, or any obligee of a bond or other contract to convey any part of a lot or tract within any city of the first, second and third class, it shall be the duty of the city clerk to divide any special tax or assessment on said lot or tract in such proportion as the value of each part, exclusive of buildings or improvements, shall bear to the value of the entire lot or tract, exclusive of buildings or improvements, and thereupon and thereafter such special tax or assessment shall be carried upon the books of the city clerk as apportioned, and be so certified to the county clerk for listing upon the tax rolls of the county. L. 1911, ch. 114, § 1; R.S. 1923, 79-427; L. 1927, ch. 325, § 1; June 1. Cross References to Related Sections: Separate levies by certain taxing subdivisions, see 79-1808. CASE ANNOTATIONS 1. Section cited in discussing foreclosure of tax bill. Buchan v. Boyns, 141 Kan. 901, 902, 44 P.2d 268.

K.S.A. 79-430 Listing and taxation of certain leased portions of real property.

79-430. Listing and taxation of certain leased portions of real property. For all purposes associated with property taxation, the provisions of K.S.A. 79-412 notwithstanding, that portion of the fair market value of real property attributable to the leasing of real property, or the creation of any other interest of less than fee simple in real property, for the purpose of the placement of a wireless communication tower, antenna or relay site upon the real property, shall be entered on the assessment roll separate from the remaining fair market value. Such portion of the fair market value shall be separately taxed to the owner of such wireless communication tower, antenna or relay site as real property at the same classification and same tax rate as the real property upon which the wireless communications tower, antenna or relay site is located except that, in the event the real property upon which the wireless communications tower, antenna or relay site is located is exempt from property taxation, such real property shall continue to be exempt from property taxation, except that portion of the fair market value of such tax-exempt real property attributable to the leasing of such tax-exempt real property, or the creation of any other interest of less than fee simple in such tax-exempt real property, for the purpose of the placement of a wireless communications tower, antenna or relay site upon such tax-exempt real property, shall be taxable and shall be assessed to the owner of such wireless communications tower, antenna or relay site as real property at 25% of value. Such tax shall be a lien on the interest in the real property of such owner of the wireless communications tower, antenna or relay site and shall be collected in the same manner as the collection of other taxes on real property. L. 1997, ch. 126, § 37; 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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