Listing Property for Taxation | Midpage

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Kansas Statutes

Article 3

Listing Property for Taxation

79-301Personal property to be listed and assessed 79-303Who to list property 79-304Place of listing of certain property for taxation purposes 79-305aRendition preparers; definitions 79-306Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception 79-306dValuation 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 79-306eValuation of watercraft, proration 79-308Statements to include tax situs information 79-309Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto 79-310aAssessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts 79-319Collection of tax; removal of personalty from county before taxes paid 79-319aSame; removal of buildings from delinquent real estate; penalty 79-320Same; duty of public officers 79-322Highway or railway bridge on state line; listing and valuing 79-329Oil and gas property as personalty 79-330Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5 79-331Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value 79-332aListing 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 79-333Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty 79-335Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls 79-336Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms 79-337Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor 79-338Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions 79-339Same; failure to notify, class C misdemeanor 79-340Mobile and manufactured homes as personal property; exception 79-344Cancellation of personal property tax, when 79-345Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year