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Show details for Alcoholic Beverage ControlAlcoholic Beverage Control
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Show details for BingoBingo
Show details for Cereal Malt Beverages and Malt ProductsCereal Malt Beverages and Malt Products
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Show details for Clean Drinking Water FeeClean Drinking Water Fee
Show details for Corporate Income TaxCorporate Income Tax
Show details for Corporation FranchiseCorporation Franchise
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Show details for Dry Cleaning Environmental SurchargeDry Cleaning Environmental Surcharge
Show details for Dry Cleaning Solvent FeeDry Cleaning Solvent Fee
Show details for Estate TaxEstate Tax
Show details for Food Sales Tax RefundFood Sales Tax Refund
Show details for Franchise TaxFranchise Tax
Show details for Gallonage TaxGallonage Tax
Show details for Grain TaxGrain Tax
Show details for Homestead Property Tax RefundsHomestead Property Tax Refunds
Show details for Individual Income TaxIndividual Income Tax
Show details for Inheritance TaxInheritance Tax
Show details for Intangible TaxIntangible Tax
Show details for Intoxicating Liquors and BeveragesIntoxicating Liquors and Beverages
Show details for Kansas Compensating TaxKansas Compensating Tax
Show details for Kansas Retailers' Sales TaxKansas Retailers' Sales Tax
Show details for Liquefied Petroleum Fuel TaxLiquefied Petroleum Fuel Tax
Show details for Liquor Drink TaxLiquor Drink Tax
Show details for Liquor Enforcement TaxLiquor Enforcement Tax
Show details for LotteryLottery
Show details for Marijuana and Controlled SubstancesMarijuana and Controlled Substances
Show details for Mineral Severance TaxMineral Severance Tax
Show details for Motor Vehicle Fuel TaxMotor Vehicle Fuel Tax
Show details for OtherOther
Show details for PrivilegePrivilege
Hide details for Property TaxProperty Tax
Property TaxBOTA RulingAppeals of Coffeyville Resources Nitrogen Fertilizers, Docket Nos. 2008-7226-EQ and 2008-7227-EQClassification of nitrogen fertilizer plant as real property fixtures or commercial and industrial machinery and equipment CIME personal property, Order on Remand 2015
Property TaxBOTA RulingAppeals of ExxonMobil Oil Corp. and XTO Energy, Docket Nos. 2012-6593-EQ et alIn-place value of reserves IPV valuation methodology and just cause for deviation from the Oil and Gas Guide
Property TaxBOTA RulingAppeals of Kansas Star Casino, Docket Nos. 2012-3909-EQ and 2012-3910-EQValuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value
Property TaxBOTA RulingProtest of Dodge City Cooperative Exchange, Docket No. 2012-726-PRClassification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property
Property TaxBOTA RulingApplication of Woolsey Operating Co., Docket No. 2014-5781-TXExemption of oil lease pursuant to KSA 79-201t and whether property was a gas lease or oil lease
Property TaxBOTA RulingProtests of Tyler Pointe, et al., Docket Nos. 2014-1059-PR et alClassification issue whether land devoted to agricultural use or vacant as of January 1 valuation date
Property TaxBOTA RulingApplication of L.D. Drilling, Inc., Docket No. 2014-2648-TXExemption of oil lease pursuant to KSA 79-201t, discussion of calculation of daily production and normal maintenance
Property TaxBOTA RulingApplication of PetroSantander (USA), Inc., Docket No. 2014-2337-TGClerical error pursuant to KSA 79-1701(e) whereby taxpayer has been assessed twice in the same year for the same property
Property TaxBOTA RulingAppeal of Lario Oil & Gas Co., Docket No. 2012-6058-EQExemption pursuant to KSA 79-223 denied for pulling unit valued as part of the oil and gas leasehold interest as subclass (2) equipment, classification
Property TaxBOTA RulingApplication of Unified Government of Wyandotte County/Kansas City, Docket No. 2014-5800-TXExemption pursuant to KSA 79-201a Second denied for ballpark leased to for-profit business not used exclusively for governmental purposes
Property TaxBOTA RulingProtests of Cherokee Wells, LLC, et al., Docket Nos. 2011-3163-PRExemption as manufacturers under KSA 79-201m and salt water disposal wells
Property TaxBOTA RulingAppeal of Greggpiercy, Inc., Docket No. 2013-3053-EQValuation of car wash discussing value of fee simple interest of real property and going concern or business enterprise value
Property TaxBOTA RulingAppeal of Sandstone Creek Apartments, LLC, Docket No. 2008-4637-EQValuation of apartment complex by income approach with discussion of rents, concessions and occupancy or vacancy and collection loss and USPAP
Property TaxBOTA RulingYellow Equipment Terminals, Inc. et al., Docket Nos. 2007-5812-EQ & 2008-5829-EQValuation of corporate headquarters discussing USPAP and highest and best use as a single-tenant, owner occupant or multi-tenant building
Property TaxBOTA RulingAppeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQValuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property
Property TaxBOTA RulingAppeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQClassification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Summary Decision
Property TaxBOTA RulingAppeals of Kansas Star Casino, Docket Nos. 2013-2795-EQ and 2013-2796-EQValuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value; income approach with allocation to real estate
Property TaxBOTA RulingAppeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQOrder on Reconsideration; Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property
Property TaxBOTA RulingProtest of Vail, Docket No. 2014-7308-PRClassification of parcel as mixed- use: land devoted to agricultural use and vacant.
Property TaxBOTA RulingProtest of Swaim, Docket No. 2015-1651-PRClassification issue whether residential or part land devoted to agricultural use for bees and apiary products.
Property TaxBOTA RulingAppeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQClassification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Full and Complete Opinion
Property TaxBOTA RulingApplication of NJR Clean Energy Ventures II, Docket No. 2015-7546-TXExemption of wind farm property generating electricity utilizing renewable energy resources under KSA 79-201 Eleventh; actual and regular use; Order on Reconsideration and Order.
Property TaxBOTA RulingProtests of Trego County/Gray, Docket Nos. 2015-5988-PR et alValuation of new oil leases beginning production in latter half of year
Property TaxBOTA RulingAppeal of Regnier Family Ltd Partnership II, Docket No. 2015-2535-EQClassification of entire parcel as land devoted to agricultural use, not mixed-use with vacant
Property TaxBOTA RulingProtests of Reeve Cattle Co., Docket Nos. 2015-7099-PR & 2015-7100-PRExemption of mixer-feeder trucks pursuant to K.S.A. 79-201j as farm machinery and equipment
Individual Income Tax
Privilege
Property Tax
Motor Vehicle Fuel Tax
2014 Enrolled Bill2014 House Bill 2057AN ACT concerning taxation; relating to property taxation, sale or abandonment of personal property before taxes paid, liens, appointment of interim appraisers, homesteads destroyed or substantially destroyed by natural disaster, certain agreements by board of county commissioners; privilege tax, deductions; income tax, credits, modification to Kansas adjusted gross income; liquified petroleum motor fuel law, rates of taxation; amending K.S.A. 79-2109 and 79-3492 and K.S.A. 2013 Supp. 19-430, 79-1613, 79-1703, 79-32,117, 79-32,143a, 79-32,195, 79-3495 and 79-34,141 and repealing the existing sections; also repealing K.S.A. 79-2110.
Individual Income Tax
Property Tax
2014 Enrolled Bill2014 House Bill 2643AN ACT concerning taxation; relating to commercial and industrial machinery and equipment, definition, classification; independent appraisers; reclassification of certain tax exempt property; motor vehicles, members of military service and active guard and reservists; phase out of mortgage registration tax and replacement with fees for the recording of certain documents and instruments; county clerk technology fund; county
treasurer fund; penalties for certain taxpayers who file incorrect returns; rural opportunity zones; amending K.S.A. 79-3102 and K.S.A. 2013 Supp. 12-1744a, 28-115, 74-50,222, 79-251, 79-1609, 79-3228 and 79-5107 and repealing the existing sections; also repealing K.S.A. 79-3101, 79-3102, as amended by section 15 of 2014 House Bill No.
2643, 79-3103, 79-3104, 79-3105, 79-3106, 79-3107, 79-3107a and 79-3107b and K.S.A. 2013 Supp, 79-3107c.
Property Tax2014 Enrolled Bill2014 House Bill 2047AN ACT concerning property taxation; relating to revenues produced by property tax levies; votes to increase revenues; publication; amending K.S.A. 2013 Supp. 79-2925b and repealing the existing section.
Property Tax2014 Enrolled Bill2014 House Substitute for Senate Bill 231AN ACT concerning property taxation; relating to the valuation of property; the state court of tax appeals, renaming the court to the state board of tax appeals, timing of decisions, public policy determinations, filing fees, salaries; property tax delinquencies, interest;
amending K.S.A. 79-505 and K.S.A. 2013 Supp. 2-131e, 9-1402, 12-110a, 12-631, 12-1664, 12-16,109, 12-1737, 12-1742, 12-1744a, 12-1744b, 12-1744c, 12-1744d, 12-1755, 12-1934, 12-3206, 12-3805, 14-1060, 17-1374, 19-236, 19-431, 19-15,103, 19-15,106,
19-15,116, 19-15,123, 19-2106f, 19-2653, 19-2752a, 19-3554, 19-4420, 19-4442, 20-356, 20-363, 20-626, 24-133, 24-665, 24-1219, 31-144, 38-549, 68-151n, 72-4142, 72-6441, 72-6443, 72-6451, 72-8203b, 74-2426, 74-2433, 74-2433a, 74-2433b, 74-2433c, 74-2433d, 74-2433e, 74-2433f, 74-2433g, 74-2434, 74-2435, 74-2436, 74-2437, 74-2437a,
74-2437b, 74-2438, 74-2438a, 74-2439, 74-2442, 74-2447, 74-4911f, 75-430, 75-37,121, 75-4201, 75-5104, 75-5107, 75-5121, 75-5161, 77-514, 77-529, 79-210, 79-213, 79-213a, 79-213d, 79-332a, 79-425a, 79-5a27, 79-6a14, 79-1404a, 79-1409, 79-1410, 79-1413a,
79-1422, 79-1426, 79-1427a, 79-1437f, 79-1448, 79-1460, 79-1476, 79-1478, 79-1478a, 79-1479, 79-1481, 79-1489, 79-1609, 79-1611, 79-1701, 79-1702, 79-1703, 79-1704, 79-1964a, 79-1964b, 79-2004, 79-2004a, 79-2005, 79-2416d, 79-2925a, 79-2938, 79-2939,
79-2940, 79-2941, 79-2951, 79-2977, 79-3107c, 79-3221, 79-3226, 79-3233g, 79-32,193, 79-3694, 79-5205, 80-119, 80-808, 80-1920 and 82a-1030 and repealing the existing
sections.
Property Tax2014 Enrolled Bill2014 House Bill 2455AN ACT concerning property taxation; relating to exemptions; certain utility systems and appurtenances located on military installations; amending K.S.A. 2013 Supp. 79-201a and repealing the existing section.
Property Tax2014 Enrolled Bill2014 House Bill 2422AN ACT concerning property taxation; relating to watercraft; definition, levy of tax, exemptions; amending K.S.A. 2013 Supp. 79-5501 and repealing the existing section.
Property Tax2016 Enrolled Bill2016 Senate Bill 280AN ACT concerning taxation; relating to powers of taxing jurisdictions; valuation, appeals,
procedure; ratio study, presentation to county commissioners, exemptions; bed and
breakfasts; oil and gas leases, determination of value of production, evidence; county
appraisers, persons eligible; market study analysis; tax liens, extinguishment; delinquent
real property taxes, interest rate, claims against the county; amending K.S.A. 19-432,
79-504, 79-1412a, 79-1456, 79-1460a and 79-2011 and K.S.A. 2015 Supp. 12-1927, 74-
2426, 74-2433, 74-2438, 77-618, 79-331, 79-425a, 79-503a, 79-1439, 79-1448, 79-1460,
79-1476, 79-2004, 79-2005 and 79-2026 and repealing the existing sections.
Property Tax2016 Enrolled Bill2016 House Bill 2088AN ACT concerning property taxation; amending K.S.A. 79-1466 and 79-1467 and K.S.A.
2015 Supp. 25-432, 79-5a27, 79-1801 and 79-2925b and repealing the existing sections;
also repealing K.S.A. 13-907.
Property TaxKAR93-1-1Purpose and scope of regulations.
Property TaxKAR93-1-2Information, assistance and hearings.
Property TaxKAR93-1-3Matters applicable to all proceedings.
Property TaxKAR93-1-4Commencement of proceedings.
Property TaxKAR93-2-1 to 93-2-5revoked May 1, 1983.)

Property TaxKAR93-3-1Revoked 6/26/98
Property TaxKAR93-3-2Revoked 6/26/98
Property TaxKAR93-3-3Revoked 6/26/98
Property TaxKAR93-3-4Revoked 6/26/98
Property TaxKAR93-4-1Revoked 6/26/98
Property TaxKAR93-4-2Annotation and disposition of real estate sales validation questionnaires; duties of county officials.
Property TaxKAR93-4-3Split real estate parcel sales; duties of county officials.
Property TaxKAR93-4-4Assemblage and entering of sales data; accounting for real estate sales validation questionnaires; duties of county officials.
Property TaxKAR93-4-5Access to county records by the director of property valuation; duties of county officials.
Property TaxKAR93-4-6Standards.
Property TaxKAR93-5-1Valuation notices; physical inspection of property.
Property TaxKAR93-6-1Prerequisites.
Property TaxKAR93-6-2Education requirements.
Property TaxKAR93-6-3Continuing education requirements.
Property TaxKAR93-6-4Experience requirements.
Property TaxKAR93-6-5Case study requirements.
Property TaxKAR93-6-6Reciprocity.
Property TaxKAR93-7-1Definitions.
Property TaxKAR93-7-2Transfer of title presumption.
Property TaxKAR93-7-3Possession and use presumption.
Property TaxKAR93-8-1Definitions.
Property TaxKAR93-8-2Transfer of title presumption.
Property TaxKAR93-8-3Possession and use presumption.
Vehicles
Property Tax
KAR92-55-1Definitions.
Vehicles
Property Tax
KAR92-55-2aValuation of motor vehicles; allowance for depreciation.
Vehicles
Property Tax
KAR92-55-2Valuation of motor vehicles; classification.
Vehicles
Property Tax
KAR92-55-3Application for refund of motor vehicle tax; county officer's duties;
refund of registration fees; credit of refund against other motor vehicle tax;
application form.
Vehicles
Property Tax
KAR92-55-4Refunds not authorized when motor vehicle is placed on the personal
property tax rolls; personal property tax valuation.
Vehicles
Property Tax
KAR92-55-5Motor vehicles of motor vehicle dealers.
Vehicles
Property Tax
KAR92-55-6Insufficient or no-fund check; collection of motor vehicle tax;
combined remittance for tax and registration fee.
Vehicles
Property Tax
KAR92-55-7Distribution of tax receipts to taxing subdivisions.
Vehicles
Property Tax
KAR92-55-8Apportionment of tax receipts among tax levy funds.
Vehicles
Property Tax
KAR92-55-9Allocation of estimated tax receipts in budget preparation.
Vehicles
Property Tax
KAR92-55-10Motor vehicles registered in more than one (1) state.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138Same; election procedure; notice of election.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-140Cities prohibited from levying taxes on income; exception.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-143City vehicle tax authorized; tax situs; amount of tax.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-146Same; use of tax proceeds.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138aInitiative election on levying tax or other revenue
measure.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-142Cities prohibited from imposing sales or excise taxes on
sales of cigarettes or cereal malt beverages or products; exception.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-148Same; contract provisions; apportionment of revenues.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-147Tax subdivisions authorized to enter into agreements with
owners of tax exempt property for payments in lieu of taxes.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-144Same; approval by election required.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-137Limitations and procedures for exercise of constitutional
home rule power of taxation or other revenue measures; ordinance; notice;
referendum.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-145Same; exemptions.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138bContinuation in effect of tax or other revenue measures.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-138cTaxes levied under home rule; prohibition under certain
circumstances.
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
KSA12-149Same; budgeting of revenues.
Property TaxKSA79-102Words and phrases.
Property TaxKSA79-101Property taxable.
Property TaxKSA79-201hSame; solar energy systems.
Property TaxKSA79-201cSame; wearing apparel; household goods and personal
effects; graveyards.
Property TaxKSA79-201uProperty exempt from taxation; motor vehicles donated for
charitable auctions.
Property TaxKSA79-201pProperty exempt from taxation; motor vehicle inventories.
Property TaxKSA79-201sProperty exempt from taxation; certain municipal
airports; valuation of land and improvements.
Property TaxKSA79-201lSeverability clause.
Property TaxKSA79-205Waterworks plants at Kansas City exempted from taxation.
Property TaxKSA79-226Property exempt from taxation; certain refinery property.
Property TaxKSA79-221Property exempt from taxation; leased real and personal
property of certain economic development corporations.
Property TaxKSA79-229Property exempt from taxation; certain biomass-to-energy
plant property.
Property TaxKSA79-258Property exempt from taxation; certain electric public
utility property and pollution control devices.
Property TaxKSA79-252aExemption of certain property pursuant to section 13 of
article 11 of constitution not applicable to school district taxation.
Property TaxKSA79-255Property tax refund for oil lease property; claim
procedures.
Property TaxKSA79-201iPurpose for farm machinery and equipment property tax
exemption.
Property TaxKSA79-201eSame; mined land; reclaimed surface mining operations.
Property TaxKSA79-201gSame; lands contiguous to or donated in connection with
erection or maintenance of dam or reservoir.
Property TaxKSA79-201bProperty exempt from taxation; hospitals, public hospital
authority, adult care homes, children's homes, group housing of certain
handicapped persons, housing for elderly persons and single-parent families.
Property TaxKSA79-201oProperty exempt from taxation; construction hand tools.
Property TaxKSA79-201rProperty exempt from taxation; Strother Field airport.
Property TaxKSA79-201qProperty exempt from taxation; municipal airports,
airport authorities; valuation of land and improvements.
Property TaxKSA79-201nProperty exempt from taxation; grain.
Property TaxKSA79-201wProperty exempt from taxation; machinery, equipment,
materials and supplies.
Property TaxKSA79-214Property exempt from taxation; statement required upon
cessation of exempt use; failure to file, penalty.
Property TaxKSA79-225Property exempt from taxation; certain integrated coal
gasification power plant property.
Property TaxKSA79-227Property exempt from taxation; certain crude oil or
natural gas pipeline property.
Property TaxKSA79-230Property exempt from taxation; nuclear generation facility
property.
Property TaxKSA79-224Same; certain telecommunications machinery and equipment
and railroad machinery and equipment.
Property TaxKSA79-235Same; certain buildings constructed on property of
university of Kansas or related endowment association owned or operated by
Kansas not-for-profit entity for strategic technology acquisition and
commercialization incubator purposes.
Property TaxKSA79-253Applicability of amendments to 79-201, 79-251 and
12-1749d.
Property TaxKSA79-259Property exempt from taxation; certain electric
transmission lines and appurtenances.
Property TaxKSA79-257Same; exemption from taxation.
Property TaxKSA79-256Independent power producer property and pollution control
devices; definitions.
Property TaxKSA79-254Exempt property deemed used exclusively, when.
Property TaxKSA79-201jProperty exempt from taxation; farm machinery and
equipment; aquaculture machinery and equipment; Christmas tree machinery and
equipment.
Property TaxKSA79-201fProperty exempt from taxation; personal property moving
in interstate commerce or stored in warehouses or storage areas prior to
shipment out of state.
Property TaxKSA79-201dProperty exempt from taxation; hay and silage; farm
storage and drying equipment; hay storage structures; structures for storing
materials for producing cellulosic alcohol and by products.
Property TaxKSA79-201zProperty exempt from taxation; housing for the elderly,
persons with disabilities or persons with limited or low income owned solely
and operated by community housing development organization.
Property TaxKSA79-201tProperty exempt from taxation; oil leases.
Property TaxKSA79-201mProperty exempt from taxation; merchants' and
manufacturers' inventory.
Property TaxKSA79-228Property exempt from taxation; certain integrated coal or
coke gasification nitrogen fertilizer plant property.
Property TaxKSA79-222Property exempt from taxation; certain buildings
constructed on property of state educational institutions and operated by
Kansas not-for-profit entity.
Property TaxKSA79-219Property exempt from taxation; mechanic's hand tools.
Property TaxKSA79-233Property exempt from taxation; carbon dioxide capture,
sequestration or utilization property.
Property TaxKSA79-250Poultry and rabbit confinement facilities and swine
production facilities not allowed to be exempt from ad valorem taxation.
Property TaxKSA79-215Property exempt from taxation; personal property held for
sale or display at certain functions.
Property TaxKSA79-207Cemeteries and mausoleums; funeral homes and mortuaries
prohibited unless listed for taxation; injunction.
Property TaxKSA79-232Property exempt from taxation; biofuel storage and
blending equipment.
Property TaxKSA79-234Same; certain tangible personal property.
Property TaxKSA79-231Property exempt from taxation; waste heat utilization
system property at electric generation facility.
Property TaxKSA79-201kProperty exempt from taxation; purpose; business aircraft.
Property TaxKSA79-260Property exempt from taxation; new automobile manufacturing
property.
Property TaxKSA79-213aProperty exempt from taxation; alternative procedure for claiming
exemption for property described by K.
Property TaxKSA79-220Property exempt from taxation; antique and amateur-built
aircraft.
Property TaxKSA79-261Procedure governing classification of property for purposes of
exemption under 79-223.
Property TaxKSA79-210Property exempt from taxation; claim to be filed each year; forms,
content and filing of claims; rules and regulations.
Property TaxKSA79-201aProperty exempt from property and ad valorem taxes.
Property TaxKSA79-213dSame; procedure; inclusion of assessed valuation of certain
property in taxing districts during exemption determination.
Property TaxKSA79-251Procedure governing grant of property tax exemptions pursuant to
section 13 of article 11 of constitution.
Property TaxKSA79-262Classification of property constructed with proceeds of industrial
revenue bonds; notification to county appraiser; appeals; reclassification.
Property TaxKSA79-223Same; certain commercial and industrial machinery and equipment.
Property TaxKSA79-213Property exempt from taxation; initial request for exemption; forms,
content and filing of request for exemption; recommendations by county
appraiser; determination and order by state court of tax appeals; tax not
required to be paid during pendency of application; abatement or refund of
taxes by court; nonapplicability of provisions to certain exempt property.
Property TaxKSA79-201xProperty exempt from taxation; residential property exempt from
statewide school levy.
Property TaxKSA79-201Property exempt from taxation; religious, educational, literary,
scientific, benevolent, alumni association, veterans' organization or
charitable purposes; parsonages; community service organizations providing
humanitarian services; electric generating property using renewable technology;
landfill gas and production property.
Property TaxKSA79-263Property exempt from taxation; certain airports.
Property TaxKSA79-305aRendition preparers; definitions.
Property TaxKSA79-309Time of listing and valuation; sale or transfer after
January 1 and tax-exempt investment prior thereto.
Property TaxKSA79-319aSame; removal of buildings from delinquent real estate;
penalty.
Property TaxKSA79-339Same; failure to notify, class C misdemeanor.
Property TaxKSA79-333Listing of oil and gas property; false statement;
fraudulent acts; misdemeanor; penalty.
Property TaxKSA79-336Owner, lessee or operator of park or land to notify
assessor of all mobile and manufactured homes located in park or on land;
forms.
Property TaxKSA79-340Mobile and manufactured homes as personal property;
exception.
Property TaxKSA79-306Listing of tangible personal property for taxation; time
of filing; certification by preparer.
Property TaxKSA79-303Who to list property.
Property TaxKSA79-304Place of listing of certain property for taxation
purposes.
Property TaxKSA79-310aAssessment and taxation of shares of stock of
corporations classified as regulated investment companies; corporations not
subject to certain acts.
Property TaxKSA79-322Highway or railway bridge on state line; listing and
valuing.
Property TaxKSA79-320Same; duty of public officers.
Property TaxKSA79-329Oil and gas property as personalty.
Property TaxKSA79-330Oil and gas properties; valuation and assessment;
cancellation of taxes of less than $5.
Property TaxKSA79-338Owner, lessee or operator of dock to notify assessor of
watercraft and owners; information and forms; definitions.
Property TaxKSA79-337Same; failure of owner or operator of park or land to
notify assessor; class C misdemeanor.
Property TaxKSA79-335Mobile and manufactured homes; listing for property
taxation; forms; valuation and listing on rolls.
Property TaxKSA79-308Statements to include tax situs information.
Property TaxKSA79-319Collection of tax; removal of personalty from county
before taxes paid.
Property TaxKSA79-344Cancellation of personal property tax, when.
Property TaxKSA79-301Personal property to be listed and assessed.
Property TaxKSA79-306d 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.
Property TaxKSA79-306eValuation of watercraft, proration.
Property TaxKSA79-332aListing 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.
Property TaxKSA79-331Same; determination of value; changes in determination of value of
production; limitations on information used to establish fair market value.
Property TaxKSA79-411Determination of fair market value in money of real
property; appraisal and assessment of real property.
Property TaxKSA79-419Partitioned lands; certification by district court; entry
upon tax roll by county clerk; valuation by county appraiser; apportionment of
tax.
Property TaxKSA79-426Joint ownership; payment of taxes by one owner; lien.
Property TaxKSA79-407Same; appeal from action of county clerk; hearing by
county commissioners.
Property TaxKSA79-401How listed, valued and returned.
Property TaxKSA79-412Valuation of buildings and improvements; recording or
filing lease agreement, requirements.
Property TaxKSA79-427Apportionment of special tax or assessment on lot or tract
in cities.
Property TaxKSA79-421Same; forfeiture of office upon failure.
Property TaxKSA79-422Public utility property listed as real estate.
Property TaxKSA79-405Plat of subdivisions.
Property TaxKSA79-430Listing and taxation of certain leased portions of real
property.
Property TaxKSA79-414Lands entered after January 1.
Property TaxKSA79-406Same; notice to several owners upon failure to execute and
record plat; duty of county clerk; assessment of cost.
Property TaxKSA79-420Surface and mineral rights taxed separately, when; duties
of register of deeds, county clerk and county appraiser.
Property TaxKSA79-409Same; survey of lot or tract, when.
Property TaxKSA79-408 Real estate assessment rolls maintained by county clerk; contents.
Property TaxKSA79-425aTracts of land divided after regular assessment; apportionment and
levying of taxes; appeals.
Property TaxKSA79-501Appraisal of real and tangible personal property at fair
market value in money; exceptions; rate of assessment.
Property TaxKSA79-506Same; interim standards; time for adoption of final
standards.
Property TaxKSA79-505Same; adoption by director of property valuation; additional
standards, when.
Property TaxKSA79-507Commercial and industrial machinery and equipment; definition;
classification and valuation.
Property TaxKSA79-504Appraisal standards; definitions.
Property TaxKSA79-503aFair market value defined; allowable variance; factors to be
considered in determining fair market value; generally accepted appraisal
procedures and standards to be utilized.
Property TaxKSA79-5a11Administration and enforcement by secretary of revenue;
rules and regulations.
Property TaxKSA79-5a10Application of 79-5a04.
Property TaxKSA79-5a02Same; report to director of property valuation of
information necessary for appraisal and apportionment of value of property;
enforcement by attorney general.
Property TaxKSA79-5a04Same; valuation of real and personal property.
Property TaxKSA79-5a13Application of K.
Property TaxKSA79-5a25Apportionment of assessed valuation of certain utilities
to taxing districts.
Property TaxKSA79-5a01cPurpose of 2009 amendments to K.
Property TaxKSA79-5a05Same; statement of appraised valuation; objection by
utility, notice and informal conference; correction of valuation.
Property TaxKSA79-5a28Application of 79-5a25 to 79-5a27.
Property TaxKSA79-5a12Application of 79-5a01, 79-5a06a and 79-5a11.
Property TaxKSA79-5a08Public utility or public utilities; acquisition of
property of utility by another; public utility sales validation questionnaire
required.
Property TaxKSA79-5a15Listing and appraisal of escaped public utility property;
duties of director of property valuation; penalty; abatement or reduction.
Property TaxKSA79-5a03Same; contract by director for appraisal of property;
annual determination of fair market value; records; investigations; unlawful
acts.
Property TaxKSA79-5a14Penalty for late filing of or failure to file statement
listing property by public utility; abatement of penalty.
Property TaxKSA79-5a26Apportionment of assessed valuation of railroads to
taxing districts.
Property TaxKSA79-5a09Same; failure to comply with act; penalties.
Property TaxKSA79-5a01Public utility or public utilities; defined.
Property TaxKSA79-5a27Certification of assessed valuations apportioned to taxing
districts to county clerks; application for exemption, procedure.
Property TaxKSA79-6a11Same; collection of unpaid taxes; tax lien.
Property TaxKSA79-6a09Same; revolving fund for payment of refunds.
Property TaxKSA79-6a08Same; records of carriers; inspections by director of
property valuation.
Property TaxKSA79-6a16Same; notice and record of abatement; abatement of court
costs.
Property TaxKSA79-6a15Same; authorized reasons or basis for abatement.
Property TaxKSA79-6a10Same; payment of taxes under protest; requirements;
disposition of tax moneys paid under protest; commencement of action;
limitations.
Property TaxKSA79-6a07Same; civil actions, when.
Property TaxKSA79-6a13Uncollectable motor carrier taxes; abatement and removal
from accounts of division.
Property TaxKSA79-6a12Same; rules and regulations.
Property TaxKSA79-6a03 Same; assessed valuation; computation.
Property TaxKSA79-6a02 Same; statement or schedule; contents; failure to file, penalty;
extension, waiver or reduction of penalty; recomputation, when.
Property TaxKSA79-6a04 Same; annual tax levy; rate; tax situs; statement, contents; informal
conference; time for payment of tax; interest on delinquencies; disposition of
proceeds.
Property TaxKSA79-6a01 Over-the-road motor vehicles and rolling equipment of motor carriers;
valuation and assessment locally assessed property; definitions.
Property TaxKSA79-6a14Same; determination by director; petition to state board of tax
appeals, contents; determination by board; order of abatement; filing with
secretary of state.
Property TaxKSA79-906Definitions.
Property TaxKSA79-911aAd valorem tax basis; complaints as to rate; hearing;
cost deposit; notice; testimony; refunds; valuation of cars as unit.
Property TaxKSA79-910Notice of incorrectness of insufficiency; procedure upon
failure to file report.
Property TaxKSA79-915Actions to recover delinquent taxes and penalties;
additional taxes.
Property TaxKSA79-917Disposition of moneys; refund claims.
Property TaxKSA79-920Preservation of actions and proceeding upon transfer of
administration.
Property TaxKSA79-918Estoppel, when.
Property TaxKSA79-911Hearings; review of findings; refunds.
Property TaxKSA79-919Transfer of administration to director of taxation.
Property TaxKSA79-914Penalty for nonpayment by railroad company.
Property TaxKSA79-907Rate of tax; situs; definition of gross earnings within
state.
Property TaxKSA79-908Railroad companies to withhold tax, file statements
annually and remit to state; receipts; investigations; ad valorem tax basis.
Property TaxKSA79-916Invalidity of part.
Property TaxKSA79-1008Collection of taxes from nonresident contractors;
"contractor" defined.
Property TaxKSA79-1010Same; surety bonds for certain contractors; conditions;
amount; increase, when; release; withholding moneys by certain contractors to
guarantee payment of taxes; enforcement of act.
Property TaxKSA79-1011Same; secretary of state as agent for service of process,
appointment; effect.
Property TaxKSA79-1015Same; penalties for violations.
Property TaxKSA79-1012Same; actions against contractors; procedure.
Property TaxKSA79-1007Manufacturer to list value of all engines, tools and
machinery not forming part of real property used in manufacturing.
Property TaxKSA79-1009Collection of taxes from non-resident contractors;
registration for certain contracts.
Property TaxKSA79-1006Tax situs of property; nonresidents; elevators.
Property TaxKSA79-1014Same; administration of act; rules and regulations;
release of bond.
Property TaxKSA79-1013Same; failure to comply with act; effect.
Property TaxKSA79-1301Dogs as personalty; rights and restraints.
Property TaxKSA79-1401Powers and duties of director of property valuation;
meetings of county assessors, expenses.
Property TaxKSA79-1405Violation of laws and regulations by officers.
Property TaxKSA79-1404General duties and powers of director of property
valuation.
Property TaxKSA79-1407Tax exempt bonds.
Property TaxKSA79-1412dApplication of 79-1412a.
Property TaxKSA79-1444Same; technical advisory committee; membership;
qualifications; compensation and allowances; duties; additional advisory
committee, appointment.
Property TaxKSA79-1457Availability of forms to general public; extensions of
time for filing, when; use of approved forms.
Property TaxKSA79-1450Construction of certain terms.
Property TaxKSA79-1437dSame; devised by director of property valuation;
approval by legislature; information to be contained therein.
Property TaxKSA79-1439aClassification of certain not-for-profit organization
real property; assessment rate.
Property TaxKSA79-1467bTransmission of exempt property rolls to director of
property valuation; annual report, submission to legislature.
Property TaxKSA79-1475Duties of county appraiser and clerk regarding property
discovered to have been omitted from tax rolls.
Property TaxKSA79-1470Request of county board of equalization for changes in
classification or valuation of property, when.
Property TaxKSA79-1477Same; computer system development; duties of secretary of
revenue; advisory committee, composition.
Property TaxKSA79-1484Severability.
Property TaxKSA79-1487Same; duties of local officials; access of records by
director.
Property TaxKSA79-1492Same; application of act.
Property TaxKSA79-1493Same; authority to compile and publish other statistics
not affected.
Property TaxKSA79-1468Preparation and furnishing of taxing unit map by county
clerk to county appraiser; contents.
Property TaxKSA79-1469Showing by taxing unit number on appraisal record of
property location.
Property TaxKSA79-1471Submission of budget; appointment of assistants;
attendance at appraisal schools.
Property TaxKSA79-1474Waiver of taxes and penalties upon certain personal
property if timely reporting made.
Property TaxKSA79-1403Investigations; reports by local officers; testimony and
production of books; witness fees; perjury.
Property TaxKSA79-1408Interrogatories and questions for taxpayers; penalties.
Property TaxKSA79-1439cClassification of certain commercial and industrial
machinery and equipment.
Property TaxKSA79-1434Merchandise of transient dealers; notification of county
appraiser; valuation of property; payment of tax due; penalties.
Property TaxKSA79-1439bRecoupment of tax when property classified under
79-1439a changes use; procedures.
Property TaxKSA79-1424Bank records not to be produced or examined.
Property TaxKSA79-1437gSame; penalty for violations.
Property TaxKSA79-1439eClassification for property tax purposes of a bed, body
or box that is used in business and is attached to a motor vehicle by the motor
vehicle manufacturer.
Property TaxKSA79-1455County as separate appraisal district; duty to appraise
annually.
Property TaxKSA79-1459Preparation of appraisal maps, contents; preparation of
appraisal records for improvements and land parcels, contents; classification
of property.
Property TaxKSA79-1480Same; maintenance of valuation listings, contents; public
inspection.
Property TaxKSA79-1482Statewide reappraisal of real property; tax levy to pay
costs of reappraisal.
Property TaxKSA79-1488Same; authorities and duties of director.
Property TaxKSA79-1486Same; definitions.
Property TaxKSA79-1494Binding arbitration process in certain counties for
property valuation disputes; procedure; duties and authorities of the director
of property valuation.
Property TaxKSA79-1490Same; publishing of study, when.
Property TaxKSA79-1491Same; rules and regulations.
Property TaxKSA79-1402General supervision of taxation by director of property
valuation; legislative recommendations; records and publications.
Property TaxKSA79-1411bCounty separate assessment district; appraiser to list
and appraise property; appointment of employees; education requirements.
Property TaxKSA79-1411aCounty as assessment administration unit.
Property TaxKSA79-1420Fraudulent listing or evasion by taxpayer; penalty;
prosecution.
Property TaxKSA79-1437eSame; inapplicability to certain transfers of title.
Property TaxKSA79-1439dClassification for property tax purposes of wireless
communication towers, broadcast towers and antenna and relay sites.
Property TaxKSA79-1445County appraisal and assessment; annual determination of
compliance; publication of list of counties; redetermination; rules and
regulations; limitation on requirement to reappraise.
Property TaxKSA79-1427bWaiver of penalties on certain escaped personal
property.
Property TaxKSA79-1458Installation and maintenance of records and data; open to
public inspection.
Property TaxKSA79-1461Investigation of property when no statement filed;
listing by appraiser and notice to taxpayer; assistance of county attorney.
Property TaxKSA79-1462Same; refusal to give evidence; penalty.
Property TaxKSA79-1463Notice of violations to county attorney.
Property TaxKSA79-1472Attendance of county appraiser or designee at meetings of
board of equalization.
Property TaxKSA79-1427cEscaped personal property discovered between January 1,
1994, and March 14, 1995; duties of appraisers; penalty waived, when.
Property TaxKSA79-1437cReal estate sales validation questionnaires; required to
accompany transfers of title; retention time; use of information.
Property TaxKSA79-1473Penalty for neglect of duty by county appraiser or
employee.
Property TaxKSA79-1476aApplication of 79-1476.
Property TaxKSA79-1483Same; rules and regulations; forms.
Property TaxKSA79-1485Kansas real estate ratio study act; purposes.
Property TaxKSA79-1465Duty to make changes in classification and value of
property, when.
Property TaxKSA79-1410Abstracts of assessments, tabulations.
Property TaxKSA79-1422Penalty for late filing of or failure to file statement listing
property; abatement of penalty.
Property TaxKSA79-1426Failure of officer to list or properly value, assess or equalize
property for taxation unlawful; penalties; variance in appraisal permitted.
Property TaxKSA79-1413aReappraisal of property within county, when; designation of
appraisers; costs, how paid; accessibility of records; forms, approval, filing;
written agreements, requirements; restrictions on use of valuations of
appraisers; bond, conditions.
Property TaxKSA79-1479Appraisal of property; submission of progress reports; duties and
authorities of director of property valuation and state board of tax appeals
relating to compliance with reappraisal guidelines and timetables; complaint
procedure; review of valuations after completion of reappraisal; compliance
plans, approval and enforcement.
Property TaxKSA79-1478Same; payment of costs by state, schedule; assistance of state
division of property valuation upon request; contracts with private appraisal
firms.
Property TaxKSA79-1427aListing and appraisal of escaped personal property; duties of
county appraisers; penalty; distribution of taxes paid under protest;
grievances, procedure.
Property TaxKSA79-1409Board of equalization; powers; appeals; meetings; changes in
valuation, effect; certifications of equalized values; apportionment of state
taxes.
Property TaxKSA79-1478aWithholding of appraisal maintenance cost moneys, when; duties and
authorities of director of property valuation.
Property TaxKSA79-1404aReview of valuation changes of appraiser by director of property
valuation.
Property TaxKSA79-1481Statewide reappraisal of real property; class assessment changes
prohibited unless approved by state board of tax appeals; procedure.
Property TaxKSA79-1489Same; notification of ratios to county by the director; appeals,
procedure.
Property TaxKSA79-1437fSame; disposition and use of contents thereof, to and by
whom.
Property TaxKSA79-1460aPublication of results of market study analysis.
Property TaxKSA79-1448Appeals by taxpayers from classification or valuation of property;
informal meeting, requirements; adjustments in classification or valuations by
hearing officers or panels.
Property TaxKSA79-1466Transmission of completed real property appraisals to county clerk,
when; contents.
Property TaxKSA79-1495Computer-assisted mass-appraisal system; verification of accuracy;
requirements.
Property TaxKSA79-1412aPowers and duties of county and district appraisers;
limitations.
Property TaxKSA79-1404bPresentation of ratio study results and valuation appeals data to
county commissioners by director of property valuation; when.
Property TaxKSA79-1456Duty of county appraiser to follow guidelines, procedures and
methodologies of director of property valuation; deviation from appraisal
guides, when; rules and regulations.
Property TaxKSA79-1439Appraisal of real and tangible personal property at fair market
value in money; exceptions; rate of assessment.
Property TaxKSA79-1460Notification of taxpayer of change in classification or appraised
valuation of property, contents; duties of appraiser regarding valuation
increase of commercial real property; amendment of appraisal rolls by county
appraiser; guide to the property tax appeals process.
Property TaxKSA79-1467Transmission of completed personal property appraisals to county
clerk, when; contents.
Property TaxKSA79-1496Appeals by taxpayers from classification or valuation of property;
third-party fee simple appraisals; duties of county appraiser; appeals to state
board of tax appeals.
Property TaxKSA79-1476Statewide reappraisal of real property; duties and authorities of
state director of property valuation and county and district appraisers;
methods of establishing valuations; time of application of valuations.
Property TaxKSA79-1606Appeals to hearing panels or officers; procedure and
forms; hearings and disposition; duties of county clerk.
Property TaxKSA79-1605Abstract of assessment rolls; penalty for failure of
county clerk to comply.
Property TaxKSA79-1608Transfer of general fund moneys to special assessment
equalization fund; use of moneys; retransfers, when.
Property TaxKSA79-1610Decision of hearing officer or panel; notice to taxpayer;
change in assessment of class of property; appeal not heard is denied.
Property TaxKSA79-1612Military service, deployment outside United States;
property tax deferral; rules and regulations.
Property TaxKSA79-1604Abstract of assessment rolls for state director of
property valuation; forms; valuation of certain motor vehicles credited as
supplementary assessments.
Property TaxKSA79-1613Homestead destroyed or substantially destroyed by natural disaster;
abatement of tax.
Property TaxKSA79-1611Appointment of hearing officers and panels to hear appeals from
valuation and classification of property; qualifications and salary; removal of
appointees, when.
Property TaxKSA79-1609Appeals to state board of tax appeals; notice, requirements;
procedure.
Property TaxKSA79-1705Erroneous reporting of cost of personal property for tax
purposes; correction and refund; procedure.
Property TaxKSA79-1701aCorrection of clerical errors by board of county commissioners;
refund, cancellation or credit of overpayments of taxes based on errors.
Property TaxKSA79-1701Correction of clerical errors by county clerk.
Property TaxKSA79-1702Cancellation or refund of taxes by state board of tax appeals,
when; cancellation and abatement of certain taxes on property of the state,
municipalities or exempt institutions; property assessed in more than one
county; powers of court.
Property TaxKSA79-1704Cities between 20,000 and 24,000; compromise, abatement or
cancellation, when.
Property TaxKSA79-1703Unlawful release, discharge, remission or commutation of taxes;
civil action authorized thereon; disposition of funds recovered; settlement of
taxes, when.
Property TaxKSA79-1802Levies by county commissioners.
Property TaxKSA79-1804When tax due; lien on real property.
Property TaxKSA79-1807Change in boundary of taxing district; effective for tax
purposes, when.
Property TaxKSA79-1808Special fund to pay special assessments on real estate
owned by taxing unit or municipality; tax levy, use of proceeds.
Property TaxKSA79-1803Computation of tax levy rates by county clerk, when;
delivery of tax rolls to county treasurer.
Property TaxKSA79-1806County clerk to transmit statement of levies to state
director of property valuation; report and statement by director; report of
taxes levied on and values of motor vehicles.
Property TaxKSA79-1805Payment of tax as between grantor and grantee.
Property TaxKSA79-1801Certification of city, county, township, school and other taxing
subdivision levies, time; payments by county treasurer.
Property TaxKSA79-1945Authority for counties to levy taxes.
Property TaxKSA79-1950aGeneral and special improvement levies in lieu of bond
issues in certain cities of first-class.
Property TaxKSA79-1966Penalty for violation of act by officer.
Property TaxKSA79-1974Expiration of act.
Property TaxKSA79-1970Effect of act.
Property TaxKSA79-1950bSpecial improvement fund in cities of more than 200,000;
tax levies; reimbursement; budget requirements.
Property TaxKSA79-1964Election for increase in levy or budget; limitation;
section inapplicable to certain taxing subdivisions.
Property TaxKSA79-1962Authority for townships to levy taxes.
Property TaxKSA79-1965Levies in excess of limitation unlawful; duty of county
clerk to reduce levy and give notice thereof to taxing subdivision.
Property TaxKSA79-1971Effect of 79-1964b.
Property TaxKSA79-1972Certain acts of 1941 legislature saved from repeal.
Property TaxKSA79-1963Sinking fund levies, special city levies or road levies;
limitations do not apply.
Property TaxKSA79-1946Limit on levy for county general expenses and payment on
bonds issued under 12-1774; increase by certain counties.
Property TaxKSA79-1964aState board of tax appeals may authorize increase of specific
levy, when; procedure; limitation; section inapplicable to certain taxing
subdivisions.
Property TaxKSA79-1964bIncreased levy in taxing districts in counties adjoining regular
army post or military reservation; procedure; limitation; section inapplicable
to certain taxing subdivisions.
Property TaxKSA79-2002Tax receipts by county treasurer; contents.
Property TaxKSA79-2018Employment of persons to assist collection of unpaid
personal property taxes in counties; contingency fee compensation; disposition
of taxes; costs.
Property TaxKSA79-2014Abatement and cancellation of unpaid taxes upon certain
mineral interests or royalties.
Property TaxKSA79-2003Warrants to be received in payment of taxes, when.
Property TaxKSA79-2022Contingent fee based employment to audit personal
property tax returns prohibited, when.
Property TaxKSA79-2013County commissioners to issue warrants to county
treasurer for amount of claims credited on delinquent tax.
Property TaxKSA79-2010County commissioners to certify list of claims allowed.
Property TaxKSA79-2005aSame; invalidity of part.
Property TaxKSA79-2016Same; liabilities imposed by other states; comity.
Property TaxKSA79-2019Same; bond of contract collectors; report and accounting
of taxes collected.
Property TaxKSA79-2023Wyandotte county accumulated interest amnesty program.
Property TaxKSA79-2020Voluntary transfer of personal property before tax paid;
lien, exception; collection.
Property TaxKSA79-2005bTaxes paid under protest; disorganization of taxing
district; no-fund warrants; tax levies.
Property TaxKSA79-2017Collection of delinquent taxes in certain counties; tax
lien.
Property TaxKSA79-2012County commissioners to authorize county treasurer to
credit delinquent taxpayer for the amount of claim; receipt; warrant issued
where claim exceeds delinquent tax.
Property TaxKSA79-2025Cancellation of taxes and penalties on certain property
in Johnson county by county commissioners.
Property TaxKSA79-2009Highway or railroad bridge; appointment of receiver upon
failure to pay tax.
Property TaxKSA79-2015Actions for debt to collect taxes, fees, interest and
penalties, when; remedies.
Property TaxKSA79-2024 Partial payment of delinquent real and personal property taxes
authorized.
Property TaxKSA79-2004aTime for payment of personal property taxes; interest, when.
Property TaxKSA79-2001Entry of unpaid real property taxes; publication notice of all
taxes; mailing of tax statements; contents of statements.
Property TaxKSA79-2004Time for payment of real estate taxes; interest, when; distribution
of interest to city, when.
Property TaxKSA79-2011County treasurer to check claims against delinquent tax lists;
certification to county commissioners and county attorney.
Property TaxKSA79-2005Protesting payment of taxes; written statement of grounds;
distribution of taxes paid under protest; proceedings for recovery of protested
taxes, limitations; informal meeting, requirements; refund of protested taxes;
taxing districts authorized to issue no-fund warrants; loans by pooled money
investment board to counties or taxing subdivisions to pay such refund of
taxes, requirements and procedures; levy of taxes for payment of no-fund
warrants and PMIB loans.
Property TaxKSA79-2026Liability for unpaid taxes on personal property abandoned or
repossessed; extinguishment of tax lien.
Property TaxKSA79-2106Fees of sheriffs and treasurers.
Property TaxKSA79-2103Sheriff to note removal of taxpayer.
Property TaxKSA79-2101Collection of delinquent taxes; tax lien.
Property TaxKSA79-2104Alias tax warrants to sheriff of county to which taxpayer
has removed.
Property TaxKSA79-2111Personalty seized by legal process; taxes as preference
over other claims.
Property TaxKSA79-2107Sheriff's return of tax warrants; liability of treasurer
and sheriff.
Property TaxKSA79-2108Penalties and interest where injunction restraining
collection dissolved.
Property TaxKSA79-2112Same; proceedings when property sold, seized, or
attempted to be removed or sold.
Property TaxKSA79-2109Sale of personalty before tax paid; liens; liability.
Property TaxKSA79-2201Remittance of proceeds of state property tax levies,
when; disposition of same.
Property TaxKSA79-2204County treasurers not required to pay more than taxes
collected.
Property TaxKSA79-2202Forfeiture by county treasurer for failure to pay money
into state treasury.
Property TaxKSA79-2203County clerk's statement to director of accounts and
reports, contents; county responsible to state for levies after making
adjustments.
Property TaxKSA79-2303Publication of listing of real estate subject to sale;
costs.
Property TaxKSA79-2301Real estate subject to sale.
Property TaxKSA79-2315Name in which real estate sold.
Property TaxKSA79-2323Penalties and interest on sale after injunction
dissolved.
Property TaxKSA79-2317Record of sales; contents of list; duty of county
treasurer in counties of less than 100,000 to furnish duplicate to county
clerk; exception.
Property TaxKSA79-2304Same; affidavit of publication.
Property TaxKSA79-2302Listing of real estate subject to sale, contents; notice
of sale, contents.
Property TaxKSA79-2302aSame; errors or irregularities in notices not to affect
sale or title.
Property TaxKSA79-2316Description of real estate in tax proceedings.
Property TaxKSA79-2318Sale papers filed with county clerk.
Property TaxKSA79-2322Sale in October when not sold in September; sale after
injunction enjoining sale dissolved; publication notice.
Property TaxKSA79-2323aSale upon dissolution of injunction; publication notice.
Property TaxKSA79-2306Time of sale; county treasurer to bid off in name of
county.
Property TaxKSA79-2319Taxation and sale of real estate bid off by county;
subsequent taxes and additional lien.
Property TaxKSA79-2305Publication of lists during years 1909 and 1910.
Property TaxKSA79-2401aRedemption of real estate bid off by county; partial
redemption; period of redemption; interest; foreclosure on expiration of
period.
Property TaxKSA79-2431Action for foreclosure and sale of property of Bourbon
county fair association stayed.
Property TaxKSA79-2416bSame; stay of proceedings.
Property TaxKSA79-2403Certificate of redemption; entries on tax sales book.
Property TaxKSA79-2416cSame; act supplemental.
Property TaxKSA79-2416No tax-sale certificates issued nor tax deeds executed
prior to September 1, 1939; exceptions.
Property TaxKSA79-2416aNo tax-sale certificates nor tax deeds executed prior to
September 1, 1941; exceptions.
Property TaxKSA79-2415aTemporary remission and cancellation of penalties,
costs, expenses and interest up to September 1, 1941.
Property TaxKSA79-2415Temporary remission and cancellation of penalties, costs
and expenses up to September 1, 1941; interest rate after September 1, 1939.
Property TaxKSA79-2432Same; redetermination of assessments; penalties and
interest canceled.
Property TaxKSA79-2416dCancellation of real estate tax penalties and interest incurred
prior to 1910.
Property TaxKSA79-2604Same; lien not impaired when deed fails to pass title or
when real property bid off to city or county.
Property TaxKSA79-2615Same; entitlement of lien to be filed.
Property TaxKSA79-2614Same; place of filing.
Property TaxKSA79-2617Same; filing fees.
Property TaxKSA79-2603Same; prior certificates.
Property TaxKSA79-2602Same; period of lien of tax certificate on real estate
bid off for taxes by cities and counties; extension.
Property TaxKSA79-2616Same; duties of filing officers; methods of filing;
certificate of notices on file; copies of documents on file, fees.
Property TaxKSA79-2618Same; uniform application and construction.
Property TaxKSA79-2613Federal liens; application of act thereto.
Property TaxKSA79-2601Period of lien of tax certificate; extension.
Property TaxKSA79-2619Same; citation of act.
Property TaxKSA79-2708Credit of rental money to county general fund.
Property TaxKSA79-2706Lease of real estate bid in by county; period of lease.
Property TaxKSA79-2707Receipt upon payment of rental price; execution of lease.
Property TaxKSA79-2709List of real estate subject to lease.
Property TaxKSA79-2804Order of sale; publication notice; auctioneer may be
employed; procedure for bidding in behalf of county; deed, execution and
recordation.
Property TaxKSA79-2804bActions to open, vacate or modify foreclosure
proceedings; time limitations.
Property TaxKSA79-2802Joinder of parties defendant; decree as to.
Property TaxKSA79-2801Action to enforce lien for unredeemed real estate bid in
by county; summons; service by publication; assistance by city in foreclosure
proceedings, when.
Property TaxKSA79-2812Persons not eligible to purchase real estate at tax sale.
Property TaxKSA79-2804hConfirmation of sale of property under 79-2804;
affidavit required.
Property TaxKSA79-2805Apportionment of proceeds of sale.
Property TaxKSA79-2804cRefund of purchase money, taxes and charges when
foreclosure sale adjudged to be invalid; interest; quitclaim deed.
Property TaxKSA79-2804iPurchase by city of property offered for sale under
79-2804.
Property TaxKSA79-2803bOrder and conduct of sale authorized by 79-2803a.
Property TaxKSA79-2804dRefund of amount paid to state, township, city or school
district, when money so refunded by county.
Property TaxKSA79-2802aReceivership.
Property TaxKSA79-2803aSale of lots or tracts as unit.
Property TaxKSA79-2808Amount of state tax uncollected certified to director of
accounts and reports; credit; penalty for unlawful certification.
Property TaxKSA79-2811County sale for affordable low-income housing; abatement
of taxes.
Property TaxKSA79-2803Joinder of issues; trial; judgment; redemption before day
of sale; duties of clerk and sheriff; apportionment of costs, charges and
expenses.
Property TaxKSA79-2804fRecord of real estate acquired by county; sale by
county; removal and sale of improvements, when; reduction of price and sale six
months after confirmation of sale; advertisement; bids; deed; assessment and
entry on tax rolls.
Property TaxKSA79-2804aSale of school lands; bond.
Property TaxKSA79-2810Action to enforce lien for delinquent taxes upon real
estate bid in by counties over 300,000; county counselor duties; employment and
compensation of abstracters.
Property TaxKSA79-2804gSales of real estate to certain persons prohibited;
exceptions.
Property TaxKSA79-2809Sale, redemption, conveyance, foreclosure and sale of
real estate begun under prior statutes.
Property TaxKSA79-2911Repeals by act of 1876.
Property TaxKSA79-2903Liability of executor or administrator for failure to
list lands or pay taxes.
Property TaxKSA79-2905Conservator liable for failure to list or pay taxes.
Property TaxKSA79-2910aActions to recover tax by the U.
Property TaxKSA79-2966Same; allocation of counties' entitlements to county and
city governments; payment.
Property TaxKSA79-2915Same; distribution of proceeds; amount uncollected
charged to several funds.
Property TaxKSA79-2929aAmended budget; publication; electronic filing; notice;
public hearing; clerical errors.
Property TaxKSA79-2936Removal from office for violation.
Property TaxKSA79-2934Funds appropriated by budget; balances; duties of clerks
and officers; distribution of tax proceeds.
Property TaxKSA79-2919Neglect of duties by officers; penalties.
Property TaxKSA79-2974Publication of administrative rulings of the department
of revenue.
Property TaxKSA79-2901Payment of taxes or redemption of lands by mortgagee.
Property TaxKSA79-2913Credit by state of overpayment of taxes by county, when.
Property TaxKSA79-2902Lands in controversy; payment of taxes; recovery, when.
Property TaxKSA79-2908Sale and conveyance of lands for taxes under prior
statutes.
Property TaxKSA79-2912Loss of tax-sale certificate.
Property TaxKSA79-2918Same; use of funds after full amount of state taxes paid
into state treasury.
Property TaxKSA79-2927Itemized budget; parallel columns showing corresponding
items and revenue; non-appropriated balances; balanced budget required,
exception.
Property TaxKSA79-2929Proposed budget; amendments; public hearing; notice,
publication and contents.
Property TaxKSA79-2925Budgets of taxing bodies; application of act; exceptions;
definitions.
Property TaxKSA79-2935Creation of indebtedness in excess of budget unlawful;
exceptions.
Property TaxKSA79-2939bNo-fund warrants to cover the failure of receipt of
motor vehicle tax.
Property TaxKSA79-2933Time for budget hearing; adoption; validity of levies.
Property TaxKSA79-2930Submission of adopted budgets and additional information
pertaining thereto to county clerk; electronic filing; duties of county clerk;
limitation on taxes levied, exception.
Property TaxKSA79-2962Same; payment to county treasurers.
Property TaxKSA79-2970Interest tolled after hearings held by director of
taxation.
Property TaxKSA79-2963Notice of amount of tax levies to be expressed in
dollars.
Property TaxKSA79-2965Same; allocation to counties.
Property TaxKSA79-2967Same; state treasurer to estimate and notify county
treasurers of respective entitlements; county treasurer to estimate and notify
city treasurers of respective allocations.
Property TaxKSA79-2958Transfer of certain unexpended balances of tax funds to
general fund.
Property TaxKSA79-2952Same; application of 79-2940.
Property TaxKSA79-2976Property tax levied in 2003; state general fund;
effective date.
Property TaxKSA79-2980Credit towards payment of taxes on certain property of
television broadcasters; determination of amount of credit; limitations.
Property TaxKSA79-2973Payment of taxes and fees by credit card authorized.
Property TaxKSA79-2910Limitations of actions for recovery of land under
repealed statutes.
Property TaxKSA79-2961Same; distribution to political subdivisions except
school districts; subdivisions failing to meet budget requirements excluded;
distribution of amounts to community colleges and municipal universities
apportioned under 79-2959(d).
Property TaxKSA79-2914Apportionment of funds where lands sold for less than
full amount of taxes.
Property TaxKSA79-2927aSchool districts; balanced budget not required;
unexpended moneys.
Property TaxKSA79-2926Budget forms prescribed; electronic format furnished by
director of accounts and reports; duties of certain officers.
Property TaxKSA79-2907Warrants received for taxes; endorsement.
Property TaxKSA79-2971Responsibility for collection of certain excise taxes;
personal liability imposed.
Property TaxKSA79-2942Same; tax levy to pay.
Property TaxKSA79-2960Same; state treasurer to estimate and notify counties of
respective allocations; county treasurer to estimate and notify political
subdivisions of respective allocations; budgeted as item of income; budget
form.
Property TaxKSA79-2937Invalidity of part.
Property TaxKSA79-2969Presumption of timely remittance of excise or income tax,
when; allowance of delivery by private delivery services.
Property TaxKSA79-2981Credit towards payment of taxes on certain property of
radio broadcasters; determination of amount of credit; limitations.
Property TaxKSA79-2975Pending appeals, date for final determination.
Property TaxKSA79-2904Agent or attorney liable for failure to pay taxes on
lands.
Property TaxKSA79-2982Report to legislature on certain income tax credits and sales tax
exemptions.
Property TaxKSA79-2968Rate of interest on delinquent or unpaid taxes and overpayments of
taxes.
Property TaxKSA79-2979 Telecommunications and railroad machinery and equipment tax reduction
assistance fund; distributions, procedures; duties of secretary of revenue.
Property TaxKSA79-2978 Business machinery and equipment tax reduction assistance fund;
distributions, procedures; duties of secretary of revenue.
Property TaxKSA79-2925aBudget of Shawnee county; budget period; no-fund warrants.
Property TaxKSA79-2938No-fund warrants for shortages in revenue, when; procedure;
limitation of amount; notice and hearing; protests; tax levy to pay.
Property TaxKSA79-2940No-fund warrants; issuance, interest, form, registration,
redemption and transfer of surplus funds to general fund.
Property TaxKSA79-2941Warrants for emergencies, when; procedure; limitation of amount;
notice and hearing.
Property TaxKSA79-2939No-fund warrants for emergencies, when; procedure; limitation of
amount; notice and hearing; protests; tax levy to pay.
Property TaxKSA79-2951No-fund warrants for emergencies in certain cities of second class,
when; procedure; limitation of amount; notice and hearing; protests; tax levy
to pay.
Property TaxKSA79-2977Amnesty from assessment or payment of penalties and interest with
respect to specified taxes; requirements and procedures.
Property TaxKSA79-2964County and city revenue sharing fund; transfers from state general
fund, reduction.
Property TaxKSA79-2983Amnesty from assessment or payment of penalties and interest with
respect to specified taxes; requirements and procedures.
Property TaxKSA79-2959Local ad valorem tax reduction fund; transfers from state general
fund, reduction; apportionment and payment to county treasurers.
Property TaxKSA79-2925bApproval of budgets by taxing subdivisions, except cities and
counties; requirement of majority vote by governing body, when;
publication.
Property TaxKSA79-2925cTax lid, cities and counties; exceptions; elections, when
required.
Property TaxKSA79-2984Tax compact with the Prairie Band Potawatomi Nation.
Property TaxKSA79-2985Tax compact with the Iowa Tribe of Kansas and Nebraska.
Property TaxKSA79-4002Same; expenditures from fund; bonds.
Property TaxKSA79-4001General improvements for library purposes; tax levy, use
of proceeds; election required.
Property TaxKSA79-4003Same; bonds to supplement special fund; election; notice;
use of moneys.
Property TaxKSA79-5039Computation of taxing subdivision bonded indebtedness
limitation, election.
Property TaxKSA79-5020Authority to levy taxes in addition to aggregate levy
limit, when.
Property TaxKSA79-5040Suspension of tax levy limitations.
Property TaxKSA79-5038Same; expiration.
Property TaxKSA79-5501Taxation of watercraft.
Property TaxKSA79-5b02Same; documentation; physical inspection of the property.
Property TaxKSA79-5b01Complex industrial property classification and appraisal; contract
by director of property valuation; qualified appraisers; costs.
Property TaxKSA79-5b05Severability.
Property TaxKSA79-5b04Same; rules and regulations.
Property TaxKSA79-5b03Same; notification; objections; informal meeting.
Property Tax
Corporate Income Tax
Privilege
KSA79-1106Taxation of national banking associations, banks, trust
companies and savings and loan associations; purpose of act.
Property Tax
Corporate Income Tax
Privilege
KSA79-1111Same; administration of act; rules and regulations.
Property Tax
Corporate Income Tax
Privilege
KSA79-1124Same; disposition of moneys; refunds.
Property Tax
Corporate Income Tax
Privilege
KSA79-1117Credit against tax for making certain property used in
trade or business or held for production of income accessible to persons with a
disability; amount; carryover to subsequent taxable years.
Property Tax
Corporate Income Tax
Privilege
KSA79-1122Same; time for assessment and payment; penalties.
Property Tax
Corporate Income Tax
Privilege
KSA79-1115Application of 79-1107 and 79-1108.
Property Tax
Corporate Income Tax
Privilege
KSA79-1129Same; procedures and methodology in determining allocable
and apportionable income.
Property Tax
Corporate Income Tax
Privilege
KSA79-1130Same; receipts factor defined and described.
Property Tax
Corporate Income Tax
Privilege
KSA79-1107National banking associations and state banks; tax
imposed; rate.
Property Tax
Corporate Income Tax
Privilege
KSA79-1109aApplication of 79-1107 and 79-1109.
Property Tax
Corporate Income Tax
Privilege
KSA79-1113National banking associations and banks and corporations
holding stock therein; exemption from intangibles tax.
Property Tax
Corporate Income Tax
Privilege
KSA79-1120Recapture tax; definitions.
Property Tax
Corporate Income Tax
Privilege
KSA79-1123Administration of act; rules and regulations.
Property Tax
Corporate Income Tax
Privilege
KSA79-1116Application of 79-1107, 79-1108 and 79-1109.
Property Tax
Corporate Income Tax
Privilege
KSA79-1127Estimated tax; manner of payment; penalties.
Property Tax
Corporate Income Tax
Privilege
KSA79-1126aCredit against tax for interest rate reductions on
certain agricultural production loans.
Property Tax
Corporate Income Tax
Privilege
KSA79-1134Supplemental to 79-1106 et seq.
Property Tax
Corporate Income Tax
Privilege
KSA79-1132Same; payroll factor defined and described.
Property Tax
Corporate Income Tax
Privilege
KSA79-1126Credit against tax for interest rate reduction for
agricultural production loan.
Property Tax
Corporate Income Tax
Privilege
KSA79-1105cTaxation of the business of banking; prohibiting certain
taxes; right to protest payment of taxes.
Property Tax
Corporate Income Tax
Privilege
KSA79-1135Consolidated returns or combined reports required, when.
Property Tax
Corporate Income Tax
Privilege
KSA79-1133Tax upon cessation of business as financial institution;
computation.
Property Tax
Corporate Income Tax
Privilege
KSA79-1110aApplication of 79-1110.
Property Tax
Corporate Income Tax
Privilege
KSA79-1112Disposition of tax moneys; privilege tax refund fund
established; refunds.
Property Tax
Corporate Income Tax
Privilege
KSA79-1121Same; imposition; computation of amount.
Property Tax
Corporate Income Tax
Privilege
KSA79-1108Trust companies and savings and loan associations; tax
imposed; rate.
Property Tax
Corporate Income Tax
Privilege
KSA79-1110Taxation of national banking associations, banks, trust
companies and savings and loan associations; procedure for returns; tax
payment; laws applicable.
Property Tax
Corporate Income Tax
Privilege
KSA79-1128Allocation and apportionment of income of financial
institutions engaged in multi-state business activities; definitions.
Property Tax
Corporate Income Tax
Privilege
KSA79-1119Reports, statements, lists and returns; preservation;
confidentiality, exceptions; performance of certain activities by
administrative personnel unlawful; penalties for violations.
Property Tax
Corporate Income Tax
Privilege
KSA79-1136Application of act.
Property Tax
Corporate Income Tax
Privilege
KSA79-1109"Net income" defined; deductions.
Property Tax
Corporate Income Tax
Privilege
KSA79-1131Same; property factor defined and described.
Vehicles Rental Excise Tax
Property Tax
KSA79-5118Taxation of recreational vehicles; definitions.
Vehicles Rental Excise Tax
Property Tax
KSA79-5120Same; imposition of tax; computation of amount; due date;
tax situs.
Vehicles Rental Excise Tax
Property Tax
KSA79-5110Apportionment of moneys among tax levy funds; time for
crediting.
Vehicles Rental Excise Tax
Property Tax
KSA79-5123Same; allocation and distribution of tax receipts;
apportionment to tax levy funds.
Vehicles Rental Excise Tax
Property Tax
KSA79-5102Application of act; motor vehicles exempt from other
property or ad valorem taxes; taxes due and payable, when; statutes not
applicable to taxes hereunder; duties of county appraisers.
Vehicles Rental Excise Tax
Property Tax
KSA79-5122Same; forms and information to be provided by secretary
of revenue and county officials.
Vehicles Rental Excise Tax
Property Tax
KSA79-5125Same; rules and regulations.
Vehicles Rental Excise Tax
Property Tax
KSA79-5119Same; due date; exemption from property tax.
Vehicles Rental Excise Tax
Property Tax
KSA79-5117Excise tax upon rental or lease of certain motor
vehicles; administration, enforcement and collection; apportionment and
distribution of revenues.
Vehicles Rental Excise Tax
Property Tax
KSA79-5109Allocation and distribution of tax receipts; payment of
tax receipts to the state.
Vehicles Rental Excise Tax
Property Tax
KSA79-5121Same; computation of tax upon replacement vehicles;
refunds, amount; exemption of vehicles owned by military personnel.
Vehicles Rental Excise Tax
Property Tax
KSA79-5105aComputation of tax imposed upon certain vehicles;
payment date.
Vehicles Rental Excise Tax
Property Tax
KSA79-5111County treasurer to estimate and notify state and taxing
subdivisions of distributions; budgeting and forms.
Vehicles Rental Excise Tax
Property Tax
KSA79-5116Collection of past due or underpaid motor vehicle taxes;
duties of county treasurer and sheriff; judgment liens.
Vehicles Rental Excise Tax
Property Tax
KSA79-5103Valuation schedule, adoption by secretary of revenue;
classification of motor vehicles by county appraiser; specially constructed
motor vehicles.
Vehicles Rental Excise Tax
Property Tax
KSA79-5115Rules and regulations.
Vehicles Rental Excise Tax
Property Tax
KSA79-5104Classification schedule; rebuilt salvage vehicles.
Vehicles Rental Excise Tax
Property Tax
KSA79-5106Taxes levied annually for registration period; due date;
payment condition precedent to registration; change in tax situs.
Vehicles Rental Excise Tax
Property Tax
KSA79-5114Delinquent tax; interest.
Vehicles Rental Excise Tax
Property Tax
KSA79-5124Same; delinquent tax; interest; amnesty.
Vehicles Rental Excise Tax
Property Tax
KSA79-5114aUnlawful acts; penalties.
Vehicles Rental Excise Tax
Property Tax
KSA79-5116aCancellation of motor vehicle tax when donated to
charitable organization.
Vehicles Rental Excise Tax
Property Tax
KSA79-5101 Definitions.
Vehicles Rental Excise Tax
Property Tax
KSA79-5107Taxation of motor vehicles; computation of tax; due date; refunds;
exemption of military personnel vehicles.
Vehicles Rental Excise Tax
Property Tax
KSA79-5108Secretary to provide manuals and forms to county officials;
information to secretary; registration application, contents; duties of county
officials.
Vehicles Rental Excise Tax
Property Tax
KSA79-5105Imposition of tax; amount; computation; minimum tax.
Corporate Income Tax
Food Sales Tax Refund
Franchise Tax
Homestead Property Tax Refunds
Individual Income Tax
Intangible Tax
Kansas Compensating Tax
Kansas Retailers' Sales Tax
Property Tax
Withholding and Declaration of Estimated
Memorandum--2011 Legislative Enactments and Changes
Property TaxMemorandumAppraisal of Commercial and Industrial Personal PropertyInclusion of Sales Tax, Freight and Installation Charges as it Pertains to Personal Property
Property TaxMemorandumAgricultural Land ValuationsAgricultural Land Valuations
Property TaxMemorandumClassification for Property Tax Purposes: Not-for-profit Country ClubsClassification for Property Tax Purposes: Not-for-profit Country Clubs
Property TaxMemorandumEfficiency of Non-center Pivot Sprinkler SystemsEfficiency of Non-center Pivot Sprinkler Systems
Property TaxMemorandumIdentification of non-productive (waste) land within the agricultural classificationIdentification of non-productive (waste) land within the agricultural classification
Property TaxMemorandumAdjustments for Occurrences of Salinity and AlkalinityAdjustments for Occurrences of Salinity and Alkalinity
Property TaxMemorandum1999 Legislative ChangesBrief summary of all legislation enacted during the 1999 Legislative Session affecting property tax issues.
Property TaxMemorandumMore 1999 Legislation ImplementationGuidelines for implementing Section 21 of Senate Bill 45; 1999 Legislative Session
Property TaxMemorandum1999 Change in the Law --Clerical ErrorsDiscussion of Senate Bill 11(passed by 1999 Legislative Session) relating to clerical errors.
Property TaxMemorandum2000 Legislative ChangesBrief summary of all legislation enacted during the 2000 Legislative Session affecting property tax issues.
Property TaxMemorandumInterest RatesProperty Tax Interest Rates for Calendar Year 2000
Property TaxMemorandumFederal Wetlands Reserve ProgramValuation of land in the Federal Wetlands Reserve Program
Property TaxMemorandumFrequent FloodingAdjustments for Frequent Flooding
Corporate Income Tax
Individual Income Tax
Property Tax
Notice99-03Oil Lease Working Interest Credit (Senate Bill 45)
Corporation Franchise
Individual Income Tax
Homestead Property Tax Refunds
Motor Vehicle Fuel Tax
Property Tax
Kansas Retailers' Sales Tax
Mineral Severance Tax
Withholding and Declaration of Estimated
Vehicles
Alcoholic Beverage Control
Notice05-02Summary of the major 2005 legislative enactments relating to taxes and motor vehicles administered by the Kansas Department of Revenue.
Property TaxPVD Directive92-011Leasehold Improvements-Law of Fixtures
Property TaxPVD Directive92-023Informal Meeting No Shows
Property TaxPVD Directive92-018Valuation Changes
Property TaxPVD Directive92-003Appraisal Maintenance Plan and Budget
Property TaxPVD Directive92-022Homesite Delineation
Property TaxPVD Directive92-004Posting Value Changes From Hearings
Property TaxPVD Directive92-006Uniform Standards of Professional Appraisal Practice
Property TaxPVD Directive92-008Educational Requirements for Hearing Officers, Panel Members and Arbitrators
Property TaxPVD Directive94-027Vendors and Contract Specifications for Real Estate Appraisal Services
Property TaxPVD Directive92-025.Exemptions
Property TaxPVD Directive95-030$250 Personal Property Exemption
Property TaxPVD Directive92-012Sufficient Justification Review Procedures
Property TaxPVD Directive92-024Representation Forms-Appeals and Hearings
Property TaxPVD Directive92-001Recision of Directives
Property TaxPVD Directive92-019Annual Appraisal:10%Variance Language in KSA 79-503a
Property TaxPVD Directive92-013Appraisal of Subdivision Lots
Property TaxPVD Directive92-007Land Use Codes
Property TaxPVD Directive92-020Controlled Shooting Areas
Property TaxPVD Directive92-010Final Review
Property TaxPVD Directive92-014Computation of Interest on Delinquent Taxes Following Reduction by the Board of Tax Appeals
Property TaxPVD Directive92-002(Rev)Recision of Directives
Property TaxPVD Directive92-017Watershed Exemption
Property TaxPVD Directive94-029Appraisal of Pollution Control
Property TaxPVD Directive92-015Owner of Record
Property TaxPVD Directive94-028Real Estate Sales Validation questionnaires:Filing Requirements
Property TaxPVD Directive92-009Abatement of Tax Penalties
Property TaxPVD Directive98-032Classification and valuation of commercial and industrial machinery and equipment under construction.
Property TaxPVD Directive98-031Classification and valuation of real property under construction.
Property TaxPVD Directive98-033Listing Prices and Fair Market Value
Property TaxPVD Directive98-035Building Permits and Fair Market Value
Property TaxPVD Directive98-036Procedures and Guidelines for Valuing Property
Property TaxPVD Directive99-039Classification and Valuation of Bed and Breakfast Facilities
Property TaxPVD Directive99-038Classification-Real Property Used for Mixed Purposes
Property TaxPVD Directive99-037Merchant's and Manufacturer's Inventory Exemption
Property TaxPVD Directive99-034Classification of Unimproved Land Used for Commercial or Industrial Purposes
Property TaxPVD Directive03-41Real Estate Sales Validation Questionnaires; Filing Requirements (to replate Directive 92-016 and 94-028)
Property TaxPVD Directive02-40Special Assessments
Property TaxPVD Directive11-043View and Inspection Requirements
Property TaxPVD Directive11-044Land Based Classification Standards (LBCS) Function Codes
Property TaxPVD Directive12-045Approved List of Private Appraisal Firms
Property TaxPVD Directive14-046Scope of Work and Substantial Compliance
Property TaxPVD Directive14-047Uniform Standards of Professional Appraisal Practice
Property TaxQAProperty Tax interest rates for Calendar Year 2000 Interest rates to be paid by counties during calendar year 2000 and associated questions and answers.
Cigarette and Tobacco Products
Corporate Income Tax
Estate Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Privilege
Property Tax
Session LawL. 2002 ch. 185(Amends Chapter 89)An Act relating to taxation; amending K.S.A. 12-187, 12-189, 17-4634, 17-7507, 79-2401a, 79-2803a, 79-3226, 79-3271, 79-3279, 79-3310 and 79-3312 and K.S.A. 2001 Supp. 17- 2036, 17-7503, 17-7504, 17-7505, 17-76,139, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-201w, 79-1476, 79-3295, 79-32,100a, 79-32,205, 79-32,206, 79-32,211, 79- 3311, 79-3603, 79-3620, 79-3635, 79-3703 and 79-3710 and repealing the existing sections; also repealing K.S.A. 12-189e and K.S.A. 2001 Supp. 79-3603, as amended by section 1 of 2002 Senate Bill No. 372.
Corporate Income Tax
Homestead Property Tax Refunds
Individual Income Tax
Property Tax
Kansas Retailers' Sales Tax
Session LawL. 2008 ch. 182AN ACT concerning taxation; relating to public utilities; late filing of returns, penalties; exemptions, duties of county appraiser, assessed valuation; property tax exemptions; income tax credits, certain capital investment after disaster emergency and property taxes paid; electronic filing of tax returns; income tax, business income, apportionment and corporation surtax; sales tax exemptions; homestead property tax refund; amending K.S.A. 79-1803, 79-3220 and 79-3285 and K.S.A. 2007 Supp. 75-5151, 79-201a, 79-201b, 79-201j, 79-213, 79-223, 79-5a27, 79-3271, 79-32,110, 79-32,117, 79-3606, 79-3606e and 79-4502 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax
Session LawL. 2004 ch. 171AN ACT concerning taxation; amending K.S.A. 17-1513, 17-1618, 17-7510, 17-7511, 17-7512, 56-1a608, 79-201f, 79-201k and 79-4508 and K.S.A. 2003 Supp. 17-2036, 17-2718, 17-4634, 17-4677, 17-7503, 17-7504, 17-7505, 17-7507, 17-7509, 17-76,125, 17-76,139, 45-221, 56-1a606, 56-1a607, 56a-1201, 56a-1202, 56a-1203, 79-5a01, 79-2017, 79-32,101, 79-32,105, 79-32,206, 79-3603, as amended by section 2 of 2004 Senate Bill No. 384, 79-3606, as amended by section 18 of 2004 House Bill No. 2713, 79-3607 and 82a-2101 and repealing the existing sections; also repealing K.S.A. 2003 Supp. 17-7508.
Corporate Income Tax
Individual Income Tax
Property Tax
Session LawL. 2006 ch. 209AN ACT enacting the Kansas energy development act; concerning certain energy-related industries; providing certain income tax credits, income tax deductions and property tax exemptions relating thereto; providing for issuance of bonds and other financing for certain purposes; relating to certain permits; amending K.S.A. 79-32,120 and 79-32,138 and K.S.A. 2005 Supp. 79-32,117 and repealing the existing sections.
Corporate Income Tax
Individual Income Tax
Property Tax
Session LawL. 2007 ch. 113AN ACT concerning energy; relating to nuclear power plants, siting permits and providing certain property tax exemptions; production of energy from renewable energy resources or technologies and use of waste energy, income tax credits and deductions and property tax exemptions; certain fuel storage and blending equipment, income tax credits and deductions and property tax exemptions; amending K.S.A. 66-1,158, 66-1,159, 66-1,159a, 66-1,161, 66-1,162, 66-1,169a and 66-1,169b and K.S.A. 2006 Supp. 66-1,160, 74-8949b, 79-229, 79-32,117, 79-32,120, 79-32,138, 79-32,218, 79-32,224, 79-32,229, 79-32,233, 79-32,234, 79-32,235, 79-32,237 and 79-32,239 and repealing the existing
sections; also repealing K.S.A. 2006 Supp. 79-32,117l.
Corporate Income Tax
Property Tax
Session LawL. 2007 ch. 073AN ACT enacting the carbon dioxide reduction act; providing for income tax reductions and property tax exemptions; providing for regulation of carbon dioxide injection wells; amending K.S.A. 2006 Supp. 79-32,117, 79-32,120 and 79-32,138 and repealing the existing sections; also repealing K.S.A. 2006 Supp. 79-32,117l.
Corporate Income Tax
Property Tax
Session LawL. 2010 ch. 097AN ACT concerning the department of commerce; relating to the Kansas enterprise zone act; amending K.S.A. 2009 Supp. 74-50,114, 74-50,131 and 79-201a and repealing the existing sections.
Homestead Property Tax Refunds
Property Tax
Session LawL. 2007 ch. 157AN ACT concerning taxation; relating to homestead property tax refunds; amending K.S.A. 79-4509 and 79-4511 and K.S.A. 2006 Supp. 79-4502 and 79-4504 and repealing the existing sections.
Individual Income Tax
Property Tax
Vehicles
Session LawL. 2009 ch. 143AN ACT reconciling amendments to certain statutes and making certain technical changes related thereto; amending K.S.A. 16a-6-117, as amended by section 23 of 2009 Senate Bill No. 240, 20-3201, 21-3826, as amended by section 1 of 2009 Senate Bill No. 237, and 72-4423, as amended by section 11 of 2009 House Bill No. 2003, and K.S.A. 2008 Supp. 8-126, as amended by section 4 of 2009 Senate Bill No. 275, 8-1567, as amended by section 5 of 2009 Senate Substitute for House Bill No. 2096, 8-2110, as amended by section 1 of 2009 Senate Bill No. 158, 12-5242, 19-101a, 20-367, 22-3716, 25-4156, 25-4169a, 28-172a, as amended by section 15 of 2009 Senate Bill No. 66, 38-2211, 38-2255, as amended by section 6 of 2009 Senate Bill No. 134, 45-221, as amended by section 27 of 2009 House Bill No. 2052, 59-104, as amended by section 19 of 2009 Senate Bill No. 66, 60-1621, as amended by section 22 of 2009 Senate Bill No. 66, 60-2001, as amended by section 23 of 2009 Senate Bill No. 66, 60-4104, as amended by section 1 of 2009 Substitute for Senate Bill No. 28, 61-2704, as amended by section 25 of 2009 Senate Bill No. 66, 61-4001, as amended by section 26 of 2009 Senate Bill No. 66, 65-1643, 65-2878, 66-2005, 72-6448, 75-7c04, as amended by section 2 of 2009 House Bill No. 2308, 75-7427, 76-3110, 79-213, 79-5a27 and 79-32,117 and section 16 of 2009
House Bill No. 2236 and repealing the existing sections; also repealing K.S.A. 20-3201, as amended by section 1 of 2009 House Bill No. 2111, 21-3826, as amended by section 27 of 2009 House Bill No. 2236, 65-4142, as amended by section 1 of 2009 House Bill No. 2059, and 76-3110, as amended by section 36 of chapter 145 of the 2004 Session Laws of Kansas, and K.S.A. 2008 Supp. 8-126, as amended by section 4 of 2009 House Bill No. 2152, 8-1567, as amended by section 19 of 2009 House Bill No. 2236, 8-2110, as amended by section 3 of 2009 Senate Bill No. 66, 12-1773a, 12-5242a, 12-5242b, 19-101m, 20-367, as amended by section 2 of 2009 House Bill No. 2111, 22-3716a, 25-
4156a, 25-4169b, 28-172a, as amended by section 3 of 2009 House Bill No. 2111, 38-2211a, 38-2255, as amended by section 47 of 2009 House Bill No. 2236, 39-756d, 45-221, as amended by section 2 of 2009 Senate Bill No. 87, 45-229b, 59-104, as amended by section 4 of 2009 House Bill No. 2111, 60-1621, as amended by section 5 of 2009 House Bill No. 2111, 60-2001, as amended by section 6 of 2009 House Bill No. 2111, 60-2102a, 60-2403a, 60-4104, as amended by section 51 of 2009 House Bill No. 2236, 61-2704, as
amended by section 7 of 2009 House Bill No. 2111, 61-3003a, 61-4001, as amended by section 8 of 2009 House Bill No. 2111, 65-1643b, 65-2878b, 66-2005a, 72-6433c, 72-6448, as amended by section 1 of 2009 House Bill No. 2002, 75-7c04, as amended bysection 60 of 2009 House Bill No. 2236, 75-7427a, 79-213e, 79-5a27a and 79-32,117mand section 1 of 2009 Senate Substitute for House Bill No. 2126.
Kansas Retailers' Sales Tax
Mineral Severance Tax
Property Tax
Vehicles
Session LawL. 2004 ch. 173AN ACT concerning taxation; amending K.S.A. 8-2411, 10-306, 79-332a, 79-1427a, 79-1439, 79-1459, 79-3458, 79-4216 and 79-5205 and K.S.A. 2003 Supp. 12-187, 12-198, 12-1770a, as amended by section 25 of 2004 House Bill No. 2647, 79-201b, 79-201c, 79-412, 79-2005, 79-3408, 79-3651 and 79-4217 and repealing the existing sections.
Motor Vehicle Fuel Tax
Property Tax
Vehicles
Session LawL. 2005 ch. 174AN ACT making and concerning appropriations for the fiscal years ending June 30, 2005, June 30, 2006, June 30, 2007, June 30, 2008, and June 30, 2009, for state agencies; authorizing certain transfers, capital improvement projects and fees, imposing certain restrictions and limitations, and directing or authorizing certain receipts, disbursements and acts incidental to the foregoing; amending K.S.A. 2004 Supp. 2-223, 55-193, 75-2319, 75-6702, 76-775, 79-2959, 79-2964, 79-3425c, 79-3425i and 82a-953a and repealing the existing sections.
Property TaxSession LawL. 2001 ch. 192An Act relating to property taxation; concerning the exemption for farm storage and drying equipment; amending K.S.A. 79-201d and repealing the existing section.
Property TaxSession LawL. 2001 ch. 206An Act concerning certain electric generation facilities; relating to regulation and taxation thereof; amending K.S.A. 2000 Supp. 66-104 and repealing the existing section.
Property TaxSession LawL. 2001 ch. 092(Amended by Chapter 167)An Act relating to motor carriers; concerning the regulation thereof; amending K.S.A. 66- 137, 66-177 and 66-1,110 and K.S.A. 2000 Supp. 66-138, 66-143, 66-1,112, 66-1,115, 66-1,116, 66-1,128, 66-1,129b, 66-1,139, 66-1,139a and 66-1a01 and repealing the ex- isting sections.
Property TaxSession LawL. 2001 ch. 170An Act concerning improvement districts; relating to the powers and duties thereof; amending K.S.A. 19-2765 and repealing the existing section.
Property TaxSession LawL. 2001 ch. 214An Act relating to property taxation; amending K.S.A. 79-2801 and K.S.A. 2000 Supp. 79-201a and repealing the existing sections.
Property TaxSession LawL. 2001 ch. 073An Act relating to motor carriers; concerning the regulation thereof; exemptions; amending K.S.A. 66-1,108 and 66-1,129 and K.S.A. 2000 Supp. 66-1,109 and repealing the existing sections.
Property TaxSession LawL. 2001 ch. 207An Act concerning electric public utilities; relating to inclusion of certain property in ra- tebase; providing for issuance of bonds for certain purposes; providing for certain prop- erty tax exemptions; amending K.S.A. 2000 Supp. 66-128 and repealing the existing section.
Property TaxSession LawL. 2001 ch. 215An Act concerning school districts; providing for state financial assistance; reauthorizing the school district ad valorem tax levy; making and concerning appropriations for the fiscal year ending June 30, 2002, for the legislative coordinating council; amending K.S.A. 46-1208a, 72-1106, 72-5205 and 72-6420 and K.S.A. 2000 Supp. 72-979, 72-983, 72- 6407, 72-6407 as amended by section 1 of this act, 72-6410, 72-6414, 72-6430, 72-6431, 72-8187 and 79-201x and repealing the existing sections; also repealing K.S.A. 72-5206.
Property TaxSession LawL. 2001 ch. 228A Concurrent Resolution approving the creation of theCity of Pittsburg, Kansas, Port Authority.
Property TaxSession LawL. 2002 ch. 023An Act concerning real estate sales validation questionnaires; concerning use of contents; amending K.S.A. 2001 Supp. 79-1437f and repealing the existing section.
Property TaxSession LawL. 2002 ch. 194An Act relating to property taxation; requiring the submission of a report concerning land devoted to agricultural use valuation procedures; concerning the valuation of land devoted to agriculture use; amending K.S.A. 2001 Supp. 79-1476 and repealing the existing section.
Property TaxSession LawL. 2002 ch. 022An Act concerning taxation; relating to real estate sales validation questionnaires;amending K.S.A. 79-1437e and repealing the existing section.
Property TaxSession LawL. 2003 ch. 146An Act concerning property taxation; relating to time for payment; adjusting certain state property taxes; amending K.S.A. 12-1678a, 72-6431, 76-6b01, 76-6b04, 76-6b11, 79- 2004, 79-2004a, 79-2017, 79-2201 and 79-5109 and K.S.A. 2002 Supp. 79-6a04, 79-2101 and 79-4521 and repealing the existing sections.
Property TaxSession LawL. 2003 ch. 156An Act concerning property taxation; relating to exemptions, fair market value and special assessments; relating to the sale of real estate for delinquent taxes; amending K.S.A. 79- 201q, 79-201s, 79-503a and 79-2804h and K.S.A. 2002 Supp. 79-213 and 79-2804g and repealing the existing sections.
Property TaxSession LawL. 2003 ch. 081An Act concerning electricity; providing for the organization of cooperative corporations to generate electricity from renewable resources and technologies and to transmit and sell such electricity at wholesale; authorizing issuance of bonds for certain purposes.
Property TaxSession LawL. 2003 ch. 080An Act concerning transmission of electric power; relating to siting of certain transmission lines; concerning recovery of certain costs of certain utilities; amending K.S.A. 66-1,180 and repealing the existing section.
Property TaxSession LawL. 2005 ch. 161AN ACT concerning property taxation; relating to reduction of valuation of real property; amendment of tax rolls; payment of taxes under protest; exemptions; amending K.S.A. 2004 Supp. 79-1460 and 79-2005 and repealing the existing sections.
Property TaxSession LawL. 2005 ch. 103AN ACT concerning property taxation; relating to exemptions; community housing development organizations.
Property TaxSession LawL. 2005 ch. 204AN ACT concerning property taxation; relating to oil and gas leases or properties; changes in determination of value of production; amending K.S.A. 2004 Supp. 79-331 and repealing the existing section.
Property TaxSession LawL. 2005 ch. 152AN ACT concerning schools and school districts; concerning the state board of education and the state department of education; relating to the powers and duties thereof; relating to school finance; establishing the legislative education council; providing for certain costs analysis studies; amending K.S.A. 72-979, 72-6405, 72-6410, 72-6412, 72-6413, 72-6414, 72-6421, 72-6433, 72-8801 and 72-9509 and K.S.A. 2004 Supp. 46-1208a, 72-978, 72-6407, 72-6409, 72-6431, 72-6434, 79-201a and 79-201x and repealing the existing sections; also repealing K.S.A. 72-6440, 72-6442 and 72-6433b and K.S.A. 2004 Supp.
46-1225.
Property TaxSession LawL. 2005 ch. 098AN ACT concerning property taxation; relating to exemptions; renewable energy resources or technology; amending K.S.A. 2004 Supp. 79-201 and repealing the existing section.
Property TaxSession LawL. 2005 ch. 073AN ACT concerning property taxation; relating to hay storage structures; amending K.S.A. 2004 Supp. 79-201d and repealing the existing section.
Property TaxSession LawL. 2006 ch. 205AN ACT concerning property taxation; relating to exemptions; property tax reduction assistance payments to counties; credits; basis for property tax levies of public libraries; homestead property tax refunds; amending K.S.A. 75-2551, 79-210 and 79-2930 and K.S.A. 2005 Supp. 79-201w, 79-213, 79-2959, as amended by section 160 of 2006 Senate Bill No. 480, and 79-4508 and repealing the existing sections.
Property TaxSession LawL. 2007 ch. 004AN ACT concerning renewable resources or technologies and renewable energy resources or technologies; amending K.S.A. 66-1,184a and K.S.A. 2006 Supp. 17-4652 and 79-201 and repealing the existing sections.
Property TaxSession LawL. 2007 ch. 152AN ACT concerning property taxation; relating to exemptions; certain tax reduction assistance funds, distributions; relating to growth in assessed valuation; authorizing certain interlocal cooperation agreements, provisions; transfer of property, taxation; tax levy rate, school finance; valuation of vessels; amending K.S.A. 2006 Supp. 72-6431, 79-201a, 79-201d, 79-201x, 79-306e, 79-2978 and 79-2979 and repealing the existing sections.
Property TaxSession LawL. 2007 ch. 096AN ACT concerning the state certified and licensed real property appraisers act; amending K.S.A. 58-4105, 58-4107, 58-4112 and 58-4119 and repealing the existing sections.
Property TaxSession LawL. 2008 ch. 174AN ACT concerning energy; relating to electric utilities; establishing the joint committee on energy and environmental policy; amending K.S.A. 74-8941 and K.S.A. 2007 Supp. 66-128, 79-258 and 79-259 and repealing the existing sections.
Property TaxSession LawL. 2008 ch. 069AN ACT concerning real property; relating to conversion of convertible lands; liability for real property taxes and other expenses; amending K.S.A. 58-3115a and repealing the existing section.
Property TaxSession LawL. 2009 ch. 097AN ACT concerning property taxation; relating to statewide levy for public schools, exemption therefrom; fair market value for certain rental property; public utilities, natural gas inventories; amending K.S.A. 2008 Supp. 72-6431, 79-201x, 79-503a and 79-5a01 and repealing the existing sections.
Property TaxSession LawL. 2010 ch. 084AN ACT concerning property taxation; relating to refunds of taxes; loans to counties by pooled money investment board, terms and limitations; amending K.S.A. 2009 Supp. 75-4209 and 79-2005 and repealing the existing sections.
Property Tax
Motor Vehicle Fuel Tax
Vehicles
Session LawL. 2005 ch. 195AN ACT concerning the effective date of 2005 Senate Bill No. 225; amending section 198 of 2005 Senate Bill No. 225 and repealing the existing section
Property Tax
Vehicles
Session LawL. 2005 ch. 014AN ACT relating to the taxation of motor vehicles; concerning exemptions for certain military individuals; amending K.S.A. 2004 Supp. 79-5107 and repealing the existing section.
Property Tax
Vehicles
Session LawL. 2008 ch. 156AN ACT concerning veterans; relating to assistance therefor; making and concerning appropriations for the fiscal year ending June 30, 2009, for state agencies; amending K.S.A. 2007 Supp. 8-1,146 and 74-8724 and repealing the existing sections.
Property Tax
Vehicles
Session LawL. 2009 ch. 069AN ACT concerning property tax; relating to exemptions; pertaining to motor vehicles leased for a period of at least one year and used for certain exempt purposes; amending K.S.A. 2008 Supp. 79-201 and 79-201a and repealing the existing sections.
Show details for Public Water Supply FeePublic Water Supply Fee
Show details for Sand and GravelSand and Gravel
Show details for Special Fuel TaxSpecial Fuel Tax
Show details for Tire TaxTire Tax
Show details for Transient Guest TaxTransient Guest Tax
Show details for VehiclesVehicles
Show details for Vehicles Rental Excise TaxVehicles Rental Excise Tax
Show details for Water Protection FeeWater Protection Fee
Show details for Withholding and Declaration of Estimated TaxWithholding and Declaration of Estimated Tax
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