 | ___________ Tax Type _____________ | _ Document Type _ | __ Identifying Information ___ | _____________ Topic ___________________ | |
 | 2020 Legislative Changes |
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 | Alcoholic Beverage Control |
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 | All |
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 | Bingo |
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 | Cereal Malt Beverages and Malt Products |
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 | Cigarette and Tobacco Products |
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 | Clean Drinking Water Fee |
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 | Corporate Income Tax |
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 | Corporation Franchise |
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 | Corporation Franchise Tax |
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 | Dry Cleaning Environmental Surcharge |
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 | Dry Cleaning Solvent Fee |
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 | Estate Tax |
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 | Food Sales Tax Refund |
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 | Franchise Tax |
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 | Gallonage Tax |
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 | Grain Tax |
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 | Homestead Property Tax Refunds |
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 | Individual Income Tax |
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 | Inheritance Tax |
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 | Intangible Tax |
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 | Intoxicating Liquors and Beverages |
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 | Kansas Compensating Tax |
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 | Kansas Retailers' Sales Tax |
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 | Liquefied Petroleum Fuel Tax |
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 | Liquor Drink Tax |
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 | Liquor Enforcement Tax |
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 | Lottery |
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 | Marijuana and Controlled Substances |
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 | Mineral Severance Tax |
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 | Motor Vehicle Fuel Tax |
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 | Other |
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 | Privilege |
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 | Property Tax |
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| Property Tax | BOTA Ruling | Appeals of Coffeyville Resources Nitrogen Fertilizers, Docket Nos. 2008-7226-EQ and 2008-7227-EQ | Classification of nitrogen fertilizer plant as real property fixtures or commercial and industrial machinery and equipment CIME personal property, Order on Remand 2015 |  |
| Property Tax | BOTA Ruling | Appeals of ExxonMobil Oil Corp. and XTO Energy, Docket Nos. 2012-6593-EQ et al | In-place value of reserves IPV valuation methodology and just cause for deviation from the Oil and Gas Guide |  |
| Property Tax | BOTA Ruling | Appeals of Kansas Star Casino, Docket Nos. 2012-3909-EQ and 2012-3910-EQ | Valuation of casino gaming facility discussing highest and best use, fee simple real property value and business enterprise value |  |
| Property Tax | BOTA Ruling | Protest of Dodge City Cooperative Exchange, Docket No. 2012-726-PR | Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property |  |
| Property Tax | BOTA Ruling | Application of Woolsey Operating Co., Docket No. 2014-5781-TX | Exemption of oil lease pursuant to KSA 79-201t and whether property was a gas lease or oil lease |  |
| Property Tax | BOTA Ruling | Protests of Tyler Pointe, et al., Docket Nos. 2014-1059-PR et al | Classification issue whether land devoted to agricultural use or vacant as of January 1 valuation date |  |
| Property Tax | BOTA Ruling | Application of L.D. Drilling, Inc., Docket No. 2014-2648-TX | Exemption of oil lease pursuant to KSA 79-201t, discussion of calculation of daily production and normal maintenance |  |
| Property Tax | BOTA Ruling | Application of PetroSantander (USA), Inc., Docket No. 2014-2337-TG | Clerical error pursuant to KSA 79-1701(e) whereby taxpayer has been assessed twice in the same year for the same property |  |
| Property Tax | BOTA Ruling | Appeal of Lario Oil & Gas Co., Docket No. 2012-6058-EQ | Exemption 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 Tax | BOTA Ruling | Application of Unified Government of Wyandotte County/Kansas City, Docket No. 2014-5800-TX | Exemption pursuant to KSA 79-201a Second denied for ballpark leased to for-profit business not used exclusively for governmental purposes |  |
| Property Tax | BOTA Ruling | Protests of Cherokee Wells, LLC, et al., Docket Nos. 2011-3163-PR | Exemption as manufacturers under KSA 79-201m and salt water disposal wells |  |
| Property Tax | BOTA Ruling | Appeal of Greggpiercy, Inc., Docket No. 2013-3053-EQ | Valuation of car wash discussing value of fee simple interest of real property and going concern or business enterprise value |  |
| Property Tax | BOTA Ruling | Appeal of Sandstone Creek Apartments, LLC, Docket No. 2008-4637-EQ | Valuation of apartment complex by income approach with discussion of rents, concessions and occupancy or vacancy and collection loss and USPAP |  |
| Property Tax | BOTA Ruling | Yellow Equipment Terminals, Inc. et al., Docket Nos. 2007-5812-EQ & 2008-5829-EQ | Valuation of corporate headquarters discussing USPAP and highest and best use as a single-tenant, owner occupant or multi-tenant building |  |
| Property Tax | BOTA Ruling | Appeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQ | Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property |  |
| Property Tax | BOTA Ruling | Appeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQ | Classification of certain assets at grain storage elevator as real property fixtures or commercial and industrial machinery and equipment CIME personal property; Summary Decision |  |
| Property Tax | BOTA Ruling | Appeals of Kansas Star Casino, Docket Nos. 2013-2795-EQ and 2013-2796-EQ | Valuation 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 Tax | BOTA Ruling | Appeals of Conestoga Energy Partners, LLC, Docket Nos. 2009-3143-EQ and 2010-3925-EQ | Order on Reconsideration; Valuation and classification of ethanol manufacturing facility; real property fixtures or commercial and industrial machinery and equipment CIME personal property |  |
| Property Tax | BOTA Ruling | Protest of Vail, Docket No. 2014-7308-PR | Classification of parcel as mixed- use: land devoted to agricultural use and vacant. |  |
| Property Tax | BOTA Ruling | Protest of Swaim, Docket No. 2015-1651-PR | Classification issue whether residential or part land devoted to agricultural use for bees and apiary products. |  |
| Property Tax | BOTA Ruling | Appeals of Dodge City Cooperative Exchange, Docket Nos. 2013-2335-EQ & 2014-2560-EQ | Classification 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 Tax | BOTA Ruling | Application of NJR Clean Energy Ventures II, Docket No. 2015-7546-TX | Exemption 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 Tax | BOTA Ruling | Protests of Trego County/Gray, Docket Nos. 2015-5988-PR et al | Valuation of new oil leases beginning production in latter half of year |  |
| Property Tax | BOTA Ruling | Appeal of Regnier Family Ltd Partnership II, Docket No. 2015-2535-EQ | Classification of entire parcel as land devoted to agricultural use, not mixed-use with vacant |  |
| Property Tax | BOTA Ruling | Protests of Reeve Cattle Co., Docket Nos. 2015-7099-PR & 2015-7100-PR | Exemption of mixer-feeder trucks pursuant to K.S.A. 79-201j as farm machinery and equipment |  |
| Property Tax | BOTA Ruling | Appeals of Farmers Cooperative Co., Docket Nos.
2017-5499-EQ and 2017-5500-EQ | Valuation of two grain elevators utilizing the 2017 Grain Elevator Guide;
Summary Decision |  |
| Property Tax | BOTA Ruling | Appeals of Target Corporation, Docket Nos. 2015-2411-EQ et al | Valuation of four retail stores in Sedgwick County; Full and Complete Opinion |  |
| Property Tax | BOTA Ruling | Appeals of Dayton Hudson Corp., et al, Docket Nos. 2016-1922-EQ et al | Valuation of seven retail stores in Johnson County; Summary Decision |  |
| Property Tax | BOTA Ruling | Appeal of Security Portfolio X, L.P., Docket No. 2016-6688-EQ | Classification of self-storage mini-warehouse facility as commercial or
residential; Summary Decision |  |
| Property Tax | BOTA Ruling | Protest of Voth, Docket No. 2016-1482-PR | Valuation of strip center; income approach relying on market data, not actual
income and expenses; Full and Complete Opinion |  |
| Property Tax | BOTA Ruling | Appeals of JVM, Docket Nos. 2015-2182-EQ and 2015-2183-EQ | Valuation of apartments using the income approach; intangible lease issue;
Full and Complete Opinion |  |
| Property Tax | BOTA Ruling | Appeal of East KS Agri Energy, Docket No. 2016-4735-EQ | Classification of ethanol and distillers grains production plant; real property or
commercial and industrial machinery and equipment CIME personal property;
Full and Complete Opinion |  |
| Property Tax | BOTA Ruling | Appeal of Menard, Inc., Docket No. 2017-1912-EQ | Valuation of a “big box” property in Pottawatomie County; Summary Decision |  |
| Individual Income Tax
Privilege
Property Tax
Motor Vehicle Fuel Tax | 2014 Enrolled Bill | 2014 House Bill 2057 | AN 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 Bill | 2014 House Bill 2643 | AN 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 Tax | 2014 Enrolled Bill | 2014 House Bill 2047 | AN 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 Tax | 2014 Enrolled Bill | 2014 House Substitute for Senate Bill 231 | AN 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 Tax | 2014 Enrolled Bill | 2014 House Bill 2455 | AN 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 Tax | 2014 Enrolled Bill | 2014 House Bill 2422 | AN 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 Tax | 2016 Enrolled Bill | 2016 Senate Bill 280 | AN 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 Tax | 2016 Enrolled Bill | 2016 House Bill 2088 | AN 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 Tax | KAR | 93-1-1 | Purpose and scope of regulations. |  |
| Property Tax | KAR | 93-1-2 | Information, assistance and hearings. |  |
| Property Tax | KAR | 93-1-3 | Matters applicable to all proceedings. |  |
| Property Tax | KAR | 93-1-4 | Commencement of proceedings. |  |
| Property Tax | KAR | 93-2-1 to 93-2-5 | revoked May 1, 1983.)
|  |
| Property Tax | KAR | 93-3-1 | Revoked 6/26/98 |  |
| Property Tax | KAR | 93-3-2 | Revoked 6/26/98 |  |
| Property Tax | KAR | 93-3-3 | Revoked 6/26/98 |  |
| Property Tax | KAR | 93-3-4 | Revoked 6/26/98 |  |
| Property Tax | KAR | 93-4-1 | Revoked 6/26/98 |  |
| Property Tax | KAR | 93-4-2 | Annotation and disposition of real estate sales validation questionnaires; duties of county officials. |  |
| Property Tax | KAR | 93-4-3 | Split real estate parcel sales; duties of county officials. |  |
| Property Tax | KAR | 93-4-4 | Assemblage and entering of sales data; accounting for real estate sales validation questionnaires; duties of county officials. |  |
| Property Tax | KAR | 93-4-5 | Access to county records by the director of property valuation; duties of county officials. |  |
| Property Tax | KAR | 93-4-6 | Standards. |  |
| Property Tax | KAR | 93-5-1 | Valuation notices; physical inspection of property. |  |
| Property Tax | KAR | 93-6-1 | Prerequisites. |  |
| Property Tax | KAR | 93-6-2 | Education requirements. |  |
| Property Tax | KAR | 93-6-3 | Continuing education requirements. |  |
| Property Tax | KAR | 93-6-4 | Experience requirements. |  |
| Property Tax | KAR | 93-6-5 | Case study requirements. |  |
| Property Tax | KAR | 93-6-6 | Reciprocity. |  |
| Property Tax | KAR | 93-7-1 | Definitions. |  |
| Property Tax | KAR | 93-7-2 | Transfer of title presumption. |  |
| Property Tax | KAR | 93-7-3 | Possession and use presumption. |  |
| Property Tax | KAR | 93-8-1 | Definitions. |  |
| Property Tax | KAR | 93-8-2 | Transfer of title presumption. |  |
| Property Tax | KAR | 93-8-3 | Possession and use presumption. |  |
| Vehicles
Property Tax | KAR | 92-55-1 | Definitions. |  |
| Vehicles
Property Tax | KAR | 92-55-2a | Valuation of motor vehicles; allowance for depreciation. |  |
| Vehicles
Property Tax | KAR | 92-55-2 | Valuation of motor vehicles; classification. |  |
| Vehicles
Property Tax | KAR | 92-55-3 | Application 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 | KAR | 92-55-4 | Refunds not authorized when motor vehicle is placed on the personal
property tax rolls; personal property tax valuation. |  |
| Vehicles
Property Tax | KAR | 92-55-5 | Motor vehicles of motor vehicle dealers. |  |
| Vehicles
Property Tax | KAR | 92-55-6 | Insufficient or no-fund check; collection of motor vehicle tax;
combined remittance for tax and registration fee. |  |
| Vehicles
Property Tax | KAR | 92-55-7 | Distribution of tax receipts to taxing subdivisions. |  |
| Vehicles
Property Tax | KAR | 92-55-8 | Apportionment of tax receipts among tax levy funds. |  |
| Vehicles
Property Tax | KAR | 92-55-9 | Allocation of estimated tax receipts in budget preparation. |  |
| Vehicles
Property Tax | KAR | 92-55-10 | Motor vehicles registered in more than one (1) state. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-138 | Same; election procedure; notice of election. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-140 | Cities prohibited from levying taxes on income; exception. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-143 | City vehicle tax authorized; tax situs; amount of tax. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-146 | Same; use of tax proceeds. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-138a | Initiative election on levying tax or other revenue
measure. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-142 | Cities 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 | KSA | 12-148 | Same; contract provisions; apportionment of revenues. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-147 | Tax 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 | KSA | 12-144 | Same; approval by election required. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-137 | Limitations 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 | KSA | 12-145 | Same; exemptions. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-138b | Continuation in effect of tax or other revenue measures. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-138c | Taxes levied under home rule; prohibition under certain
circumstances. |  |
| Individual Income Tax
Kansas Retailers' Sales Tax
Property Tax | KSA | 12-149 | Same; budgeting of revenues. |  |
| Property Tax | KSA | 79-102 | Words and phrases. |  |
| Property Tax | KSA | 79-101 | Property taxable. |  |
| Property Tax | KSA | 79-201h | Same; solar energy systems. |  |
| Property Tax | KSA | 79-201c | Same; wearing apparel; household goods and personal
effects; graveyards. |  |
| Property Tax | KSA | 79-201u | Property exempt from taxation; motor vehicles donated for
charitable auctions. |  |
| Property Tax | KSA | 79-201p | Property exempt from taxation; motor vehicle inventories. |  |
| Property Tax | KSA | 79-201s | Property exempt from taxation; certain municipal
airports; valuation of land and improvements. |  |
| Property Tax | KSA | 79-201l | Severability clause. |  |
| Property Tax | KSA | 79-205 | Waterworks plants at Kansas City exempted from taxation. |  |
| Property Tax | KSA | 79-226 | Property exempt from taxation; certain refinery property. |  |
| Property Tax | KSA | 79-221 | Property exempt from taxation; leased real and personal
property of certain economic development corporations. |  |
| Property Tax | KSA | 79-229 | Property exempt from taxation; certain biomass-to-energy
plant property. |  |
| Property Tax | KSA | 79-258 | Property exempt from taxation; certain electric public
utility property and pollution control devices. |  |
| Property Tax | KSA | 79-252a | Exemption of certain property pursuant to section 13 of
article 11 of constitution not applicable to school district taxation. |  |
| Property Tax | KSA | 79-255 | Property tax refund for oil lease property; claim
procedures. |  |
| Property Tax | KSA | 79-201i | Purpose for farm machinery and equipment property tax
exemption. |  |
| Property Tax | KSA | 79-201e | Same; mined land; reclaimed surface mining operations. |  |
| Property Tax | KSA | 79-201g | Same; lands contiguous to or donated in connection with
erection or maintenance of dam or reservoir. |  |
| Property Tax | KSA | 79-201o | Property exempt from taxation; construction hand tools. |  |
| Property Tax | KSA | 79-201r | Property exempt from taxation; Strother Field airport. |  |
| Property Tax | KSA | 79-201q | Property exempt from taxation; municipal airports,
airport authorities; valuation of land and improvements. |  |
| Property Tax | KSA | 79-201n | Property exempt from taxation; grain. |  |
| Property Tax | KSA | 79-201w | Property exempt from taxation; machinery, equipment,
materials and supplies. |  |
| Property Tax | KSA | 79-214 | Property exempt from taxation; statement required upon
cessation of exempt use; failure to file, penalty. |  |
| Property Tax | KSA | 79-225 | Property exempt from taxation; certain integrated coal
gasification power plant property. |  |
| Property Tax | KSA | 79-227 | Property exempt from taxation; certain crude oil or
natural gas pipeline property. |  |
| Property Tax | KSA | 79-230 | Property exempt from taxation; nuclear generation facility
property. |  |
| Property Tax | KSA | 79-224 | Same; certain telecommunications machinery and equipment
and railroad machinery and equipment. |  |
| Property Tax | KSA | 79-235 | Same; 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 Tax | KSA | 79-253 | Applicability of amendments to 79-201, 79-251 and
12-1749d. |  |
| Property Tax | KSA | 79-259 | Property exempt from taxation; certain electric
transmission lines and appurtenances. |  |
| Property Tax | KSA | 79-257 | Same; exemption from taxation. |  |
| Property Tax | KSA | 79-256 | Independent power producer property and pollution control
devices; definitions. |  |
| Property Tax | KSA | 79-254 | Exempt property deemed used exclusively, when. |  |
| Property Tax | KSA | 79-201j | Property exempt from taxation; farm machinery and
equipment; aquaculture machinery and equipment; Christmas tree machinery and
equipment. |  |
| Property Tax | KSA | 79-201f | Property exempt from taxation; personal property moving
in interstate commerce or stored in warehouses or storage areas prior to
shipment out of state. |  |
| Property Tax | KSA | 79-201d | Property 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 Tax | KSA | 79-201z | Property 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 Tax | KSA | 79-201t | Property exempt from taxation; oil leases. |  |
| Property Tax | KSA | 79-201m | Property exempt from taxation; merchants' and
manufacturers' inventory. |  |
| Property Tax | KSA | 79-228 | Property exempt from taxation; certain integrated coal or
coke gasification nitrogen fertilizer plant property. |  |
| Property Tax | KSA | 79-222 | Property exempt from taxation; certain buildings
constructed on property of state educational institutions and operated by
Kansas not-for-profit entity. |  |
| Property Tax | KSA | 79-219 | Property exempt from taxation; mechanic's hand tools. |  |
| Property Tax | KSA | 79-233 | Property exempt from taxation; carbon dioxide capture,
sequestration or utilization property. |  |
| Property Tax | KSA | 79-250 | Poultry and rabbit confinement facilities and swine
production facilities not allowed to be exempt from ad valorem taxation. |  |
| Property Tax | KSA | 79-215 | Property exempt from taxation; personal property held for
sale or display at certain functions. |  |
| Property Tax | KSA | 79-207 | Cemeteries and mausoleums; funeral homes and mortuaries
prohibited unless listed for taxation; injunction. |  |
| Property Tax | KSA | 79-232 | Property exempt from taxation; biofuel storage and
blending equipment. |  |
| Property Tax | KSA | 79-234 | Same; certain tangible personal property. |  |
| Property Tax | KSA | 79-231 | Property exempt from taxation; waste heat utilization
system property at electric generation facility. |  |
| Property Tax | KSA | 79-201k | Property exempt from taxation; purpose; business aircraft. |  |
| Property Tax | KSA | 79-260 | Property exempt from taxation; new automobile manufacturing
property. |  |
| Property Tax | KSA | 79-213a | Property exempt from taxation; alternative procedure for claiming
exemption for property described by K. |  |
| Property Tax | KSA | 79-220 | Property exempt from taxation; antique and amateur-built
aircraft. |  |
| Property Tax | KSA | 79-261 | Procedure governing classification of property for purposes of
exemption under 79-223. |  |
| Property Tax | KSA | 79-210 | Property exempt from taxation; claim to be filed each year; forms,
content and filing of claims; rules and regulations. |  |
| Property Tax | KSA | 79-213d | Same; procedure; inclusion of assessed valuation of certain
property in taxing districts during exemption determination. |  |
| Property Tax | KSA | 79-251 | Procedure governing grant of property tax exemptions pursuant to
section 13 of article 11 of constitution. |  |
| Property Tax | KSA | 79-262 | Classification of property constructed with proceeds of industrial
revenue bonds; notification to county appraiser; appeals; reclassification. |  |
| Property Tax | KSA | 79-223 | Same; certain commercial and industrial machinery and equipment. |  |
| Property Tax | KSA | 79-201 | Property 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 Tax | KSA | 79-263 | Property exempt from taxation; certain airports. |  |
| Property Tax | KSA | 79-201a | Property exempt from property and ad valorem taxes. |  |
| Property Tax | KSA | 79-201b | Property 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 Tax | KSA | 79-213 | Property exempt from taxation; initial request for exemption; forms,
content and filing of request for exemption; recommendations by county
appraiser; determination and order by state board 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 Tax | KSA | 79-201x | Property exempt from taxation; residential property exempt from
statewide school levy. |  |
| Property Tax | KSA | 79-305a | Rendition preparers; definitions. |  |
| Property Tax | KSA | 79-309 | Time of listing and valuation; sale or transfer after
January 1 and tax-exempt investment prior thereto. |  |
| Property Tax | KSA | 79-319a | Same; removal of buildings from delinquent real estate;
penalty. |  |
| Property Tax | KSA | 79-339 | Same; failure to notify, class C misdemeanor. |  |
| Property Tax | KSA | 79-333 | Listing of oil and gas property; false statement;
fraudulent acts; misdemeanor; penalty. |  |
| Property Tax | KSA | 79-336 | Owner, lessee or operator of park or land to notify
assessor of all mobile and manufactured homes located in park or on land;
forms. |  |
| Property Tax | KSA | 79-340 | Mobile and manufactured homes as personal property;
exception. |  |
| Property Tax | KSA | 79-306 | Listing of tangible personal property for taxation; time
of filing; certification by preparer. |  |
| Property Tax | KSA | 79-303 | Who to list property. |  |
| Property Tax | KSA | 79-304 | Place of listing of certain property for taxation
purposes. |  |
| Property Tax | KSA | 79-310a | Assessment and taxation of shares of stock of
corporations classified as regulated investment companies; corporations not
subject to certain acts. |  |
| Property Tax | KSA | 79-322 | Highway or railway bridge on state line; listing and
valuing. |  |
| Property Tax | KSA | 79-320 | Same; duty of public officers. |  |
| Property Tax | KSA | 79-329 | Oil and gas property as personalty. |  |
| Property Tax | KSA | 79-330 | Oil and gas properties; valuation and assessment;
cancellation of taxes of less than $5. |  |
| Property Tax | KSA | 79-338 | Owner, lessee or operator of dock to notify assessor of
watercraft and owners; information and forms; definitions. |  |
| Property Tax | KSA | 79-337 | Same; failure of owner or operator of park or land to
notify assessor; class C misdemeanor. |  |
| Property Tax | KSA | 79-335 | Mobile and manufactured homes; listing for property
taxation; forms; valuation and listing on rolls. |  |
| Property Tax | KSA | 79-308 | Statements to include tax situs information. |  |
| Property Tax | KSA | 79-319 | Collection of tax; removal of personalty from county
before taxes paid. |  |
| Property Tax | KSA | 79-344 | Cancellation of personal property tax, when. |  |
| Property Tax | KSA | 79-301 | Personal property to be listed and assessed. |  |
| Property Tax | KSA | 79-306d | Valuation and listing of certain motor vehicles; motor vehicles
excluded; determination of value of motor vehicles; replacement vehicle,
defined; duties of county appraiser, county treasurer and director of property
valuation. |  |
| Property Tax | KSA | 79-306e | Valuation of watercraft, proration. |  |
| Property Tax | KSA | 79-332a | Listing of oil and gas property; penalty for late filing or failure
to file; extension of time; distribution of taxes paid under protest; abatement
of penalty. |  |
| Property Tax | KSA | 79-331 | Same; determination of value; changes in determination of value of
production; limitations on information used to establish fair market value. |  |
| Property Tax | KSA | 79-411 | Determination of fair market value in money of real
property; appraisal and assessment of real property. |  |
| Property Tax | KSA | 79-419 | Partitioned lands; certification by district court; entry
upon tax roll by county clerk; valuation by county appraiser; apportionment of
tax. |  |
| Property Tax | KSA | 79-426 | Joint ownership; payment of taxes by one owner; lien. |  |
| Property Tax | KSA | 79-407 | Same; appeal from action of county clerk; hearing by
county commissioners. |  |
| Property Tax | KSA | 79-401 | How listed, valued and returned. |  |
| Property Tax | KSA | 79-412 | Valuation of buildings and improvements; recording or
filing lease agreement, requirements. |  |
| Property Tax | KSA | 79-427 | Apportionment of special tax or assessment on lot or tract
in cities. |  |
| Property Tax | KSA | 79-421 | Same; forfeiture of office upon failure. |  |
| Property Tax | KSA | 79-422 | Public utility property listed as real estate. |  |
| Property Tax | KSA | 79-405 | Plat of subdivisions. |  |
| Property Tax | KSA | 79-430 | Listing and taxation of certain leased portions of real
property. |  |
| Property Tax | KSA | 79-414 | Lands entered after January 1. |  |
| Property Tax | KSA | 79-406 | Same; notice to several owners upon failure to execute and
record plat; duty of county clerk; assessment of cost. |  |
| Property Tax | KSA | 79-420 | Surface and mineral rights taxed separately, when; duties
of register of deeds, county clerk and county appraiser. |  |
| Property Tax | KSA | 79-409 | Same; survey of lot or tract, when. |  |
| Property Tax | KSA | 79-408 | Real estate assessment rolls maintained by county clerk; contents. |  |
| Property Tax | KSA | 79-425a | Tracts of land divided after regular assessment; apportionment and
levying of taxes; appeals. |  |
| Property Tax | KSA | 79-501 | Appraisal of real and tangible personal property at fair
market value in money; exceptions; rate of assessment. |  |
| Property Tax | KSA | 79-506 | Same; interim standards; time for adoption of final
standards. |  |
| Property Tax | KSA | 79-505 | Same; adoption by director of property valuation; additional
standards, when. |  |
| Property Tax | KSA | 79-507 | Commercial and industrial machinery and equipment; definition;
classification and valuation. |  |
| Property Tax | KSA | 79-504 | Appraisal standards; definitions. |  |
| Property Tax | KSA | 79-503a | Fair market value defined; allowable variance; factors to be
considered in determining fair market value; generally accepted appraisal
procedures and standards to be utilized. |  |
| Property Tax | KSA | 79-5a11 | Administration and enforcement by secretary of revenue;
rules and regulations. |  |
| Property Tax | KSA | 79-5a10 | Application of 79-5a04. |  |
| Property Tax | KSA | 79-5a02 | Same; report to director of property valuation of
information necessary for appraisal and apportionment of value of property;
enforcement by attorney general. |  |
| Property Tax | KSA | 79-5a04 | Same; valuation of real and personal property. |  |
| Property Tax | KSA | 79-5a13 | Application of K. |  |
| Property Tax | KSA | 79-5a25 | Apportionment of assessed valuation of certain utilities
to taxing districts. |  |
| Property Tax | KSA | 79-5a01c | Purpose of 2009 amendments to K. |  |
| Property Tax | KSA | 79-5a05 | Same; statement of appraised valuation; objection by
utility, notice and informal conference; correction of valuation. |  |
| Property Tax | KSA | 79-5a28 | Application of 79-5a25 to 79-5a27. |  |
| Property Tax | KSA | 79-5a12 | Application of 79-5a01, 79-5a06a and 79-5a11. |  |
| Property Tax | KSA | 79-5a08 | Public utility or public utilities; acquisition of
property of utility by another; public utility sales validation questionnaire
required. |  |
| Property Tax | KSA | 79-5a15 | Listing and appraisal of escaped public utility property;
duties of director of property valuation; penalty; abatement or reduction. |  |
| Property Tax | KSA | 79-5a03 | Same; contract by director for appraisal of property;
annual determination of fair market value; records; investigations; unlawful
acts. |  |
| Property Tax | KSA | 79-5a14 | Penalty for late filing of or failure to file statement
listing property by public utility; abatement of penalty. |  |
| Property Tax | KSA | 79-5a26 | Apportionment of assessed valuation of railroads to
taxing districts. |  |
| Property Tax | KSA | 79-5a09 | Same; failure to comply with act; penalties. |  |
| Property Tax | KSA | 79-5a01 | Public utility or public utilities; defined. |  |
| Property Tax | KSA | 79-5a27 | Certification of assessed valuations apportioned to taxing
districts to county clerks; application for exemption, procedure. |  |
| Property Tax | KSA | 79-6a11 | Same; collection of unpaid taxes; tax lien. |  |
| Property Tax | KSA | 79-6a09 | Same; revolving fund for payment of refunds. |  |
| Property Tax | KSA | 79-6a08 | Same; records of carriers; inspections by director of
property valuation. |  |
| Property Tax | KSA | 79-6a16 | Same; notice and record of abatement; abatement of court
costs. |  |
| Property Tax | KSA | 79-6a15 | Same; authorized reasons or basis for abatement. |  |
| Property Tax | KSA | 79-6a10 | Same; payment of taxes under protest; requirements;
disposition of tax moneys paid under protest; commencement of action;
limitations. |  |
| Property Tax | KSA | 79-6a07 | Same; civil actions, when. |  |
| Property Tax | KSA | 79-6a13 | Uncollectable motor carrier taxes; abatement and removal
from accounts of division. |  |
| Property Tax | KSA | 79-6a12 | Same; rules and regulations. |  |
| Property Tax | KSA | 79-6a03 | Same; assessed valuation; computation. |  |
| Property Tax | KSA | 79-6a02 | Same; statement or schedule; contents; failure to file, penalty;
extension, waiver or reduction of penalty; recomputation, when. |  |
| Property Tax | KSA | 79-6a04 | Same; annual tax levy; rate; tax situs; statement, contents; informal
conference; time for payment of tax; interest on delinquencies; disposition of
proceeds. |  |
| Property Tax | KSA | 79-6a01 | Over-the-road motor vehicles and rolling equipment of motor carriers;
valuation and assessment locally assessed property; definitions. |  |
| Property Tax | KSA | 79-6a14 | Same; determination by director; petition to state board of tax
appeals, contents; determination by board; order of abatement; filing with
secretary of state. |  |
| Property Tax | KSA | 79-906 | Definitions. |  |
| Property Tax | KSA | 79-911a | Ad valorem tax basis; complaints as to rate; hearing;
cost deposit; notice; testimony; refunds; valuation of cars as unit. |  |
| Property Tax | KSA | 79-910 | Notice of incorrectness of insufficiency; procedure upon
failure to file report. |  |
| Property Tax | KSA | 79-915 | Actions to recover delinquent taxes and penalties;
additional taxes. |  |
| Property Tax | KSA | 79-917 | Disposition of moneys; refund claims. |  |
| Property Tax | KSA | 79-920 | Preservation of actions and proceeding upon transfer of
administration. |  |
| Property Tax | KSA | 79-918 | Estoppel, when. |  |
| Property Tax | KSA | 79-911 | Hearings; review of findings; refunds. |  |
| Property Tax | KSA | 79-919 | Transfer of administration to director of taxation. |  |
| Property Tax | KSA | 79-914 | Penalty for nonpayment by railroad company. |  |
| Property Tax | KSA | 79-907 | Rate of tax; situs; definition of gross earnings within
state. |  |
| Property Tax | KSA | 79-908 | Railroad companies to withhold tax, file statements
annually and remit to state; receipts; investigations; ad valorem tax basis. |  |
| Property Tax | KSA | 79-916 | Invalidity of part. |  |
| Property Tax | KSA | 79-1008 | Collection of taxes from nonresident contractors;
"contractor" defined. |  |
| Property Tax | KSA | 79-1010 | Same; surety bonds for certain contractors; conditions;
amount; increase, when; release; withholding moneys by certain contractors to
guarantee payment of taxes; enforcement of act. |  |
| Property Tax | KSA | 79-1011 | Same; secretary of state as agent for service of process,
appointment; effect. |  |
| Property Tax | KSA | 79-1015 | Same; penalties for violations. |  |
| Property Tax | KSA | 79-1012 | Same; actions against contractors; procedure. |  |
| Property Tax | KSA | 79-1007 | Manufacturer to list value of all engines, tools and
machinery not forming part of real property used in manufacturing. |  |
| Property Tax | KSA | 79-1009 | Collection of taxes from non-resident contractors;
registration for certain contracts. |  |
| Property Tax | KSA | 79-1006 | Tax situs of property; nonresidents; elevators. |  |
| Property Tax | KSA | 79-1014 | Same; administration of act; rules and regulations;
release of bond. |  |
| Property Tax | KSA | 79-1013 | Same; failure to comply with act; effect. |  |
| Property Tax | KSA | 79-1301 | Dogs as personalty; rights and restraints. |  |
| Property Tax | KSA | 79-1401 | Powers and duties of director of property valuation;
meetings of county assessors, expenses. |  |
| Property Tax | KSA | 79-1405 | Violation of laws and regulations by officers. |  |
| Property Tax | KSA | 79-1404 | General duties and powers of director of property
valuation. |  |
| Property Tax | KSA | 79-1407 | Tax exempt bonds. |  |
| Property Tax | KSA | 79-1412d | Application of 79-1412a. |  |
| Property Tax | KSA | 79-1444 | Same; technical advisory committee; membership;
qualifications; compensation and allowances; duties; additional advisory
committee, appointment. |  |
| Property Tax | KSA | 79-1457 | Availability of forms to general public; extensions of
time for filing, when; use of approved forms. |  |
| Property Tax | KSA | 79-1450 | Construction of certain terms. |  |
| Property Tax | KSA | 79-1437d | Same; devised by director of property valuation;
approval by legislature; information to be contained therein. |  |
| Property Tax | KSA | 79-1439a | Classification of certain not-for-profit organization
real property; assessment rate. |  |
| Property Tax | KSA | 79-1467b | Transmission of exempt property rolls to director of
property valuation; annual report, submission to legislature. |  |
| Property Tax | KSA | 79-1475 | Duties of county appraiser and clerk regarding property
discovered to have been omitted from tax rolls. |  |
| Property Tax | KSA | 79-1470 | Request of county board of equalization for changes in
classification or valuation of property, when. |  |
| Property Tax | KSA | 79-1477 | Same; computer system development; duties of secretary of
revenue; advisory committee, composition. |  |
| Property Tax | KSA | 79-1484 | Severability. |  |
| Property Tax | KSA | 79-1487 | Same; duties of local officials; access of records by
director. |  |
| Property Tax | KSA | 79-1492 | Same; application of act. |  |
| Property Tax | KSA | 79-1493 | Same; authority to compile and publish other statistics
not affected. |  |
| Property Tax | KSA | 79-1468 | Preparation and furnishing of taxing unit map by county
clerk to county appraiser; contents. |  |
| Property Tax | KSA | 79-1469 | Showing by taxing unit number on appraisal record of
property location. |  |
| Property Tax | KSA | 79-1471 | Submission of budget; appointment of assistants;
attendance at appraisal schools. |  |
| Property Tax | KSA | 79-1474 | Waiver of taxes and penalties upon certain personal
property if timely reporting made. |  |
| Property Tax | KSA | 79-1403 | Investigations; reports by local officers; testimony and
production of books; witness fees; perjury. |  |
| Property Tax | KSA | 79-1408 | Interrogatories and questions for taxpayers; penalties. |  |
| Property Tax | KSA | 79-1439c | Classification of certain commercial and industrial
machinery and equipment. |  |
| Property Tax | KSA | 79-1434 | Merchandise of transient dealers; notification of county
appraiser; valuation of property; payment of tax due; penalties. |  |
| Property Tax | KSA | 79-1439b | Recoupment of tax when property classified under
79-1439a changes use; procedures. |  |
| Property Tax | KSA | 79-1424 | Bank records not to be produced or examined. |  |
| Property Tax | KSA | 79-1437g | Same; penalty for violations. |  |
| Property Tax | KSA | 79-1439e | Classification 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 Tax | KSA | 79-1455 | County as separate appraisal district; duty to appraise
annually. |  |
| Property Tax | KSA | 79-1459 | Preparation of appraisal maps, contents; preparation of
appraisal records for improvements and land parcels, contents; classification
of property. |  |
| Property Tax | KSA | 79-1480 | Same; maintenance of valuation listings, contents; public
inspection. |  |
| Property Tax | KSA | 79-1482 | Statewide reappraisal of real property; tax levy to pay
costs of reappraisal. |  |
| Property Tax | KSA | 79-1488 | Same; authorities and duties of director. |  |
| Property Tax | KSA | 79-1486 | Same; definitions. |  |
| Property Tax | KSA | 79-1494 | Binding arbitration process in certain counties for
property valuation disputes; procedure; duties and authorities of the director
of property valuation. |  |
| Property Tax | KSA | 79-1490 | Same; publishing of study, when. |  |
| Property Tax | KSA | 79-1491 | Same; rules and regulations. |  |
| Property Tax | KSA | 79-1402 | General supervision of taxation by director of property
valuation; legislative recommendations; records and publications. |  |
| Property Tax | KSA | 79-1411b | County separate assessment district; appraiser to list
and appraise property; appointment of employees; education requirements. |  |
| Property Tax | KSA | 79-1411a | County as assessment administration unit. |  |
| Property Tax | KSA | 79-1420 | Fraudulent listing or evasion by taxpayer; penalty;
prosecution. |  |
| Property Tax | KSA | 79-1437e | Same; inapplicability to certain transfers of title. |  |
| Property Tax | KSA | 79-1439d | Classification for property tax purposes of wireless
communication towers, broadcast towers and antenna and relay sites. |  |
| Property Tax | KSA | 79-1445 | County appraisal and assessment; annual determination of
compliance; publication of list of counties; redetermination; rules and
regulations; limitation on requirement to reappraise. |  |
| Property Tax | KSA | 79-1427b | Waiver of penalties on certain escaped personal
property. |  |
| Property Tax | KSA | 79-1458 | Installation and maintenance of records and data; open to
public inspection. |  |
| Property Tax | KSA | 79-1461 | Investigation of property when no statement filed;
listing by appraiser and notice to taxpayer; assistance of county attorney. |  |
| Property Tax | KSA | 79-1462 | Same; refusal to give evidence; penalty. |  |
| Property Tax | KSA | 79-1463 | Notice of violations to county attorney. |  |
| Property Tax | KSA | 79-1472 | Attendance of county appraiser or designee at meetings of
board of equalization. |  |
| Property Tax | KSA | 79-1427c | Escaped personal property discovered between January 1,
1994, and March 14, 1995; duties of appraisers; penalty waived, when. |  |
| Property Tax | KSA | 79-1437c | Real estate sales validation questionnaires; required to
accompany transfers of title; retention time; use of information. |  |
| Property Tax | KSA | 79-1473 | Penalty for neglect of duty by county appraiser or
employee. |  |
| Property Tax | KSA | 79-1476a | Application of 79-1476. |  |
| Property Tax | KSA | 79-1483 | Same; rules and regulations; forms. |  |
| Property Tax | KSA | 79-1485 | Kansas real estate ratio study act; purposes. |  |
| Property Tax | KSA | 79-1465 | Duty to make changes in classification and value of
property, when. |  |
| Property Tax | KSA | 79-1410 | Abstracts of assessments, tabulations. |  |
| Property Tax | KSA | 79-1422 | Penalty for late filing of or failure to file statement listing
property; abatement of penalty. |  |
| Property Tax | KSA | 79-1426 | Failure of officer to list or properly value, assess or equalize
property for taxation unlawful; penalties; variance in appraisal permitted. |  |
| Property Tax | KSA | 79-1413a | Reappraisal 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 Tax | KSA | 79-1479 | Appraisal 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 Tax | KSA | 79-1478 | Same; payment of costs by state, schedule; assistance of state
division of property valuation upon request; contracts with private appraisal
firms. |  |
| Property Tax | KSA | 79-1427a | Listing and appraisal of escaped personal property; duties of
county appraisers; penalty; distribution of taxes paid under protest;
grievances, procedure. |  |
| Property Tax | KSA | 79-1409 | Board of equalization; powers; appeals; meetings; changes in
valuation, effect; certifications of equalized values; apportionment of state
taxes. |  |
| Property Tax | KSA | 79-1478a | Withholding of appraisal maintenance cost moneys, when; duties and
authorities of director of property valuation. |  |
| Property Tax | KSA | 79-1404a | Review of valuation changes of appraiser by director of property
valuation. |  |
| Property Tax | KSA | 79-1481 | Statewide reappraisal of real property; class assessment changes
prohibited unless approved by state board of tax appeals; procedure. |  |
| Property Tax | KSA | 79-1489 | Same; notification of ratios to county by the director; appeals,
procedure. |  |
| Property Tax | KSA | 79-1437f | Same; disposition and use of contents thereof, to and by
whom. |  |
| Property Tax | KSA | 79-1460a | Publication of results of market study analysis. |  |
| Property Tax | KSA | 79-1448 | Appeals by taxpayers from classification or valuation of property;
informal meeting, requirements; adjustments in classification or valuations by
hearing officers or panels. |  |
| Property Tax | KSA | 79-1466 | Transmission of completed real property appraisals to county clerk,
when; contents. |  |
| Property Tax | KSA | 79-1495 | Computer-assisted mass-appraisal system; verification of accuracy;
requirements. |  |
| Property Tax | KSA | 79-1412a | Powers and duties of county and district appraisers;
limitations. |  |
| Property Tax | KSA | 79-1404b | Presentation of ratio study results and valuation appeals data to
county commissioners by director of property valuation; when. |  |
| Property Tax | KSA | 79-1456 | Duty of county appraiser to follow guidelines, procedures and
methodologies of director of property valuation; deviation from appraisal
guides, when; rules and regulations. |  |
| Property Tax | KSA | 79-1439 | Appraisal of real and tangible personal property at fair market
value in money; exceptions; rate of assessment. |  |
| Property Tax | KSA | 79-1460 | Notification 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 Tax | KSA | 79-1467 | Transmission of completed personal property appraisals to county
clerk, when; contents. |  |
| Property Tax | KSA | 79-1496 | Appeals 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 Tax | KSA | 79-1476 | Statewide 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 Tax | KSA | 79-1606 | Appeals to hearing panels or officers; procedure and
forms; hearings and disposition; duties of county clerk. |  |
| Property Tax | KSA | 79-1605 | Abstract of assessment rolls; penalty for failure of
county clerk to comply. |  |
| Property Tax | KSA | 79-1608 | Transfer of general fund moneys to special assessment
equalization fund; use of moneys; retransfers, when. |  |
| Property Tax | KSA | 79-1610 | Decision of hearing officer or panel; notice to taxpayer;
change in assessment of class of property; appeal not heard is denied. |  |
| Property Tax | KSA | 79-1612 | Military service, deployment outside United States;
property tax deferral; rules and regulations. |  |
| Property Tax | KSA | 79-1604 | Abstract of assessment rolls for state director of
property valuation; forms; valuation of certain motor vehicles credited as
supplementary assessments. |  |
| Property Tax | KSA | 79-1613 | Homestead destroyed or substantially destroyed by natural disaster;
abatement of tax. |  |
| Property Tax | KSA | 79-1611 | Appointment of hearing officers and panels to hear appeals from
valuation and classification of property; qualifications and salary; removal of
appointees, when. |  |
| Property Tax | KSA | 79-1609 | Appeals to state board of tax appeals; notice, requirements;
procedure. |  |
| Property Tax | KSA | 79-1705 | Erroneous reporting of cost of personal property for tax
purposes; correction and refund; procedure. |  |
| Property Tax | KSA | 79-1701a | Correction of clerical errors by board of county commissioners;
refund, cancellation or credit of overpayments of taxes based on errors. |  |
| Property Tax | KSA | 79-1701 | Correction of clerical errors by county clerk. |  |
| Property Tax | KSA | 79-1702 | Cancellation 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 Tax | KSA | 79-1704 | Cities between 20,000 and 24,000; compromise, abatement or
cancellation, when. |  |
| Property Tax | KSA | 79-1703 | Unlawful release, discharge, remission or commutation of taxes;
civil action authorized thereon; disposition of funds recovered; settlement of
taxes, when. |  |
| Property Tax | KSA | 79-1802 | Levies by county commissioners. |  |
| Property Tax | KSA | 79-1804 | When tax due; lien on real property. |  |
| Property Tax | KSA | 79-1807 | Change in boundary of taxing district; effective for tax
purposes, when. |  |
| Property Tax | KSA | 79-1808 | Special fund to pay special assessments on real estate
owned by taxing unit or municipality; tax levy, use of proceeds. |  |
| Property Tax | KSA | 79-1803 | Computation of tax levy rates by county clerk, when;
delivery of tax rolls to county treasurer. |  |
| Property Tax | KSA | 79-1806 | County 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 Tax | KSA | 79-1805 | Payment of tax as between grantor and grantee. |  |
| Property Tax | KSA | 79-1801 | Certification of city, county, township, school and other taxing
subdivision levies, time; payments by county treasurer. |  |
| Property Tax | KSA | 79-1945 | Authority for counties to levy taxes. |  |
| Property Tax | KSA | 79-1950a | General and special improvement levies in lieu of bond
issues in certain cities of first-class. |  |
| Property Tax | KSA | 79-1966 | Penalty for violation of act by officer. |  |
| Property Tax | KSA | 79-1974 | Expiration of act. |  |
| Property Tax | KSA | 79-1970 | Effect of act. |  |
| Property Tax | KSA | 79-1950b | Special improvement fund in cities of more than 200,000;
tax levies; reimbursement; budget requirements. |  |
| Property Tax | KSA | 79-1964 | Election for increase in levy or budget; limitation;
section inapplicable to certain taxing subdivisions. |  |
| Property Tax | KSA | 79-1962 | Authority for townships to levy taxes. |  |
| Property Tax | KSA | 79-1965 | Levies in excess of limitation unlawful; duty of county
clerk to reduce levy and give notice thereof to taxing subdivision. |  |
| Property Tax | KSA | 79-1971 | Effect of 79-1964b. |  |
| Property Tax | KSA | 79-1972 | Certain acts of 1941 legislature saved from repeal. |  |
| Property Tax | KSA | 79-1963 | Sinking fund levies, special city levies or road levies;
limitations do not apply. |  |
| Property Tax | KSA | 79-1946 | Limit on levy for county general expenses and payment on
bonds issued under 12-1774; increase by certain counties. |  |
| Property Tax | KSA | 79-1964a | State board of tax appeals may authorize increase of specific
levy, when; procedure; limitation; section inapplicable to certain taxing
subdivisions. |  |
| Property Tax | KSA | 79-1964b | Increased levy in taxing districts in counties adjoining regular
army post or military reservation; procedure; limitation; section inapplicable
to certain taxing subdivisions. |  |
| Property Tax | KSA | 79-2002 | Tax receipts by county treasurer; contents. |  |
| Property Tax | KSA | 79-2018 | Employment of persons to assist collection of unpaid
personal property taxes in counties; contingency fee compensation; disposition
of taxes; costs. |  |
| Property Tax | KSA | 79-2014 | Abatement and cancellation of unpaid taxes upon certain
mineral interests or royalties. |  |
| Property Tax | KSA | 79-2003 | Warrants to be received in payment of taxes, when. |  |
| Property Tax | KSA | 79-2022 | Contingent fee based employment to audit personal
property tax returns prohibited, when. |  |
| Property Tax | KSA | 79-2013 | County commissioners to issue warrants to county
treasurer for amount of claims credited on delinquent tax. |  |
| Property Tax | KSA | 79-2010 | County commissioners to certify list of claims allowed. |  |
| Property Tax | KSA | 79-2005a | Same; invalidity of part. |  |
| Property Tax | KSA | 79-2016 | Same; liabilities imposed by other states; comity. |  |
| Property Tax | KSA | 79-2019 | Same; bond of contract collectors; report and accounting
of taxes collected. |  |
| Property Tax | KSA | 79-2023 | Wyandotte county accumulated interest amnesty program. |  |
| Property Tax | KSA | 79-2020 | Voluntary transfer of personal property before tax paid;
lien, exception; collection. |  |
| Property Tax | KSA | 79-2005b | Taxes paid under protest; disorganization of taxing
district; no-fund warrants; tax levies. |  |
| Property Tax | KSA | 79-2017 | Collection of delinquent taxes in certain counties; tax
lien. |  |
| Property Tax | KSA | 79-2012 | County commissioners to authorize county treasurer to
credit delinquent taxpayer for the amount of claim; receipt; warrant issued
where claim exceeds delinquent tax. |  |
| Property Tax | KSA | 79-2025 | Cancellation of taxes and penalties on certain property
in Johnson county by county commissioners. |  |
| Property Tax | KSA | 79-2009 | Highway or railroad bridge; appointment of receiver upon
failure to pay tax. |  |
| Property Tax | KSA | 79-2015 | Actions for debt to collect taxes, fees, interest and
penalties, when; remedies. |  |
| Property Tax | KSA | 79-2024 | Partial payment of delinquent real and personal property taxes
authorized. |  |
| Property Tax | KSA | 79-2004a | Time for payment of personal property taxes; interest, when. |  |
| Property Tax | KSA | 79-2004 | Time for payment of real estate taxes; interest, when; distribution
of interest to city, when. |  |
| Property Tax | KSA | 79-2011 | County treasurer to check claims against delinquent tax lists;
certification to county commissioners and county attorney. |  |
| Property Tax | KSA | 79-2005 | Protesting 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 Tax | KSA | 79-2026 | Liability for unpaid taxes on personal property abandoned or
repossessed; extinguishment of tax lien. |  |
| Property Tax | KSA | 79-2001 | Entry of unpaid real property taxes; publication notice of all
taxes; mailing of tax statements; contents of statements. |  |
| Property Tax | KSA | 79-2106 | Fees of sheriffs and treasurers. |  |
| Property Tax | KSA | 79-2103 | Sheriff to note removal of taxpayer. |  |
| Property Tax | KSA | 79-2101 | Collection of delinquent taxes; tax lien. |  |
| Property Tax | KSA | 79-2104 | Alias tax warrants to sheriff of county to which taxpayer
has removed. |  |
| Property Tax | KSA | 79-2111 | Personalty seized by legal process; taxes as preference
over other claims. |  |
| Property Tax | KSA | 79-2107 | Sheriff's return of tax warrants; liability of treasurer
and sheriff. |  |
| Property Tax | KSA | 79-2108 | Penalties and interest where injunction restraining
collection dissolved. |  |
| Property Tax | KSA | 79-2112 | Same; proceedings when property sold, seized, or
attempted to be removed or sold. |  |
| Property Tax | KSA | 79-2109 | Sale of personalty before tax paid; liens; liability. |  |
| Property Tax | KSA | 79-2201 | Remittance of proceeds of state property tax levies,
when; disposition of same. |  |
| Property Tax | KSA | 79-2204 | County treasurers not required to pay more than taxes
collected. |  |
| Property Tax | KSA | 79-2202 | Forfeiture by county treasurer for failure to pay money
into state treasury. |  |
| Property Tax | KSA | 79-2203 | County clerk's statement to director of accounts and
reports, contents; county responsible to state for levies after making
adjustments. |  |
| Property Tax | KSA | 79-2303 | Publication of listing of real estate subject to sale;
costs. |  |
| Property Tax | KSA | 79-2301 | Real estate subject to sale. |  |
| Property Tax | KSA | 79-2315 | Name in which real estate sold. |  |
| Property Tax | KSA | 79-2323 | Penalties and interest on sale after injunction
dissolved. |  |
| Property Tax | KSA | 79-2317 | Record of sales; contents of list; duty of county
treasurer in counties of less than 100,000 to furnish duplicate to county
clerk; exception. |  |
| Property Tax | KSA | 79-2304 | Same; affidavit of publication. |  |
| Property Tax | KSA | 79-2302 | Listing of real estate subject to sale, contents; notice
of sale, contents. |  |
| Property Tax | KSA | 79-2302a | Same; errors or irregularities in notices not to affect
sale or title. |  |
| Property Tax | KSA | 79-2316 | Description of real estate in tax proceedings. |  |
| Property Tax | KSA | 79-2318 | Sale papers filed with county clerk. |  |
| Property Tax | KSA | 79-2322 | Sale in October when not sold in September; sale after
injunction enjoining sale dissolved; publication notice. |  |
| Property Tax | KSA | 79-2323a | Sale upon dissolution of injunction; publication notice. |  |
| Property Tax | KSA | 79-2306 | Time of sale; county treasurer to bid off in name of
county. |  |
| Property Tax | KSA | 79-2319 | Taxation and sale of real estate bid off by county;
subsequent taxes and additional lien. |  |
| Property Tax | KSA | 79-2305 | Publication of lists during years 1909 and 1910. |  |
| Property Tax | KSA | 79-2401a | Redemption of real estate bid off by county; partial
redemption; period of redemption; interest; foreclosure on expiration of
period. |  |
| Property Tax | KSA | 79-2431 | Action for foreclosure and sale of property of Bourbon
county fair association stayed. |  |
| Property Tax | KSA | 79-2416b | Same; stay of proceedings. |  |
| Property Tax | KSA | 79-2403 | Certificate of redemption; entries on tax sales book. |  |
| Property Tax | KSA | 79-2416c | Same; act supplemental. |  |
| Property Tax | KSA | 79-2416 | No tax-sale certificates issued nor tax deeds executed
prior to September 1, 1939; exceptions. |  |
| Property Tax | KSA | 79-2416a | No tax-sale certificates nor tax deeds executed prior to
September 1, 1941; exceptions. |  |
| Property Tax | KSA | 79-2415a | Temporary remission and cancellation of penalties,
costs, expenses and interest up to September 1, 1941. |  |
| Property Tax | KSA | 79-2415 | Temporary remission and cancellation of penalties, costs
and expenses up to September 1, 1941; interest rate after September 1, 1939. |  |
| Property Tax | KSA | 79-2432 | Same; redetermination of assessments; penalties and
interest canceled. |  |
| Property Tax | KSA | 79-2416d | Cancellation of real estate tax penalties and interest incurred
prior to 1910. |  |
| Property Tax | KSA | 79-2604 | Same; lien not impaired when deed fails to pass title or
when real property bid off to city or county. |  |
| Property Tax | KSA | 79-2615 | Same; entitlement of lien to be filed. |  |
| Property Tax | KSA | 79-2614 | Same; place of filing. |  |
| Property Tax | KSA | 79-2617 | Same; filing fees. |  |
| Property Tax | KSA | 79-2603 | Same; prior certificates. |  |
| Property Tax | KSA | 79-2602 | Same; period of lien of tax certificate on real estate
bid off for taxes by cities and counties; extension. |  |
| Property Tax | KSA | 79-2616 | Same; duties of filing officers; methods of filing;
certificate of notices on file; copies of documents on file, fees. |  |
| Property Tax | KSA | 79-2618 | Same; uniform application and construction. |  |
| Property Tax | KSA | 79-2613 | Federal liens; application of act thereto. |  |
| Property Tax | KSA | 79-2601 | Period of lien of tax certificate; extension. |  |
| Property Tax | KSA | 79-2619 | Same; citation of act. |  |
| Property Tax | KSA | 79-2708 | Credit of rental money to county general fund. |  |
| Property Tax | KSA | 79-2706 | Lease of real estate bid in by county; period of lease. |  |
| Property Tax | KSA | 79-2707 | Receipt upon payment of rental price; execution of lease. |  |
| Property Tax | KSA | 79-2709 | List of real estate subject to lease. |  |
| Property Tax | KSA | 79-2804 | Order of sale; publication notice; auctioneer may be
employed; procedure for bidding in behalf of county; deed, execution and
recordation. |  |
| Property Tax | KSA | 79-2804b | Actions to open, vacate or modify foreclosure
proceedings; time limitations. |  |
| Property Tax | KSA | 79-2802 | Joinder of parties defendant; decree as to. |  |
| Property Tax | KSA | 79-2801 | Action to enforce lien for unredeemed real estate bid in
by county; summons; service by publication; assistance by city in foreclosure
proceedings, when. |  |
| Property Tax | KSA | 79-2812 | Persons not eligible to purchase real estate at tax sale. |  |
| Property Tax | KSA | 79-2804h | Confirmation of sale of property under 79-2804;
affidavit required. |  |
| Property Tax | KSA | 79-2805 | Apportionment of proceeds of sale. |  |
| Property Tax | KSA | 79-2804c | Refund of purchase money, taxes and charges when
foreclosure sale adjudged to be invalid; interest; quitclaim deed. |  |
| Property Tax | KSA | 79-2804i | Purchase by city of property offered for sale under
79-2804. |  |
| Property Tax | KSA | 79-2803b | Order and conduct of sale authorized by 79-2803a. |  |
| Property Tax | KSA | 79-2804d | Refund of amount paid to state, township, city or school
district, when money so refunded by county. |  |
| Property Tax | KSA | 79-2802a | Receivership. |  |
| Property Tax | KSA | 79-2803a | Sale of lots or tracts as unit. |  |
| Property Tax | KSA | 79-2808 | Amount of state tax uncollected certified to director of
accounts and reports; credit; penalty for unlawful certification. |  |
| Property Tax | KSA | 79-2811 | County sale for affordable low-income housing; abatement
of taxes. |  |
| Property Tax | KSA | 79-2803 | Joinder of issues; trial; judgment; redemption before day
of sale; duties of clerk and sheriff; apportionment of costs, charges and
expenses. |  |
| Property Tax | KSA | 79-2804f | Record 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 Tax | KSA | 79-2804a | Sale of school lands; bond. |  |
| Property Tax | KSA | 79-2810 | Action 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 Tax | KSA | 79-2804g | Sales of real estate to certain persons prohibited;
exceptions. |  |
| Property Tax | KSA | 79-2809 | Sale, redemption, conveyance, foreclosure and sale of
real estate begun under prior statutes. |  |
| Property Tax | KSA | 79-2911 | Repeals by act of 1876. |  |
| Property Tax | KSA | 79-2903 | Liability of executor or administrator for failure to
list lands or pay taxes. |  |
| Property Tax | KSA | 79-2905 | Conservator liable for failure to list or pay taxes. |  |
| Property Tax | KSA | 79-2910a | Actions to recover tax by the U. |  |
| Property Tax | KSA | 79-2966 | Same; allocation of counties' entitlements to county and
city governments; payment. |  |
| Property Tax | KSA | 79-2915 | Same; distribution of proceeds; amount uncollected
charged to several funds. |  |
| Property Tax | KSA | 79-2929a | Amended budget; publication; electronic filing; notice;
public hearing; clerical errors. |  |
| Property Tax | KSA | 79-2936 | Removal from office for violation. |  |
| Property Tax | KSA | 79-2934 | Funds appropriated by budget; balances; duties of clerks
and officers; distribution of tax proceeds. |  |
| Property Tax | KSA | 79-2919 | Neglect of duties by officers; penalties. |  |
| Property Tax | KSA | 79-2974 | Publication of administrative rulings of the department
of revenue. |  |
| Property Tax | KSA | 79-2901 | Payment of taxes or redemption of lands by mortgagee. |  |
| Property Tax | KSA | 79-2913 | Credit by state of overpayment of taxes by county, when. |  |
| Property Tax | KSA | 79-2902 | Lands in controversy; payment of taxes; recovery, when. |  |
| Property Tax | KSA | 79-2908 | Sale and conveyance of lands for taxes under prior
statutes. |  |
| Property Tax | KSA | 79-2912 | Loss of tax-sale certificate. |  |
| Property Tax | KSA | 79-2918 | Same; use of funds after full amount of state taxes paid
into state treasury. |  |
| Property Tax | KSA | 79-2927 | Itemized budget; parallel columns showing corresponding
items and revenue; non-appropriated balances; balanced budget required,
exception. |  |
| Property Tax | KSA | 79-2929 | Proposed budget; amendments; public hearing; notice,
publication and contents. |  |
| Property Tax | KSA | 79-2925 | Budgets of taxing bodies; application of act; exceptions;
definitions. |  |
| Property Tax | KSA | 79-2935 | Creation of indebtedness in excess of budget unlawful;
exceptions. |  |
| Property Tax | KSA | 79-2939b | No-fund warrants to cover the failure of receipt of
motor vehicle tax. |  |
| Property Tax | KSA | 79-2933 | Time for budget hearing; adoption; validity of levies. |  |
| Property Tax | KSA | 79-2930 | Submission of adopted budgets and additional information
pertaining thereto to county clerk; electronic filing; duties of county clerk;
limitation on taxes levied, exception. |  |
| Property Tax | KSA | 79-2962 | Same; payment to county treasurers. |  |
| Property Tax | KSA | 79-2970 | Interest tolled after hearings held by director of
taxation. |  |
| Property Tax | KSA | 79-2963 | Notice of amount of tax levies to be expressed in
dollars. |  |
| Property Tax | KSA | 79-2965 | Same; allocation to counties. |  |
| Property Tax | KSA | 79-2967 | Same; state treasurer to estimate and notify county
treasurers of respective entitlements; county treasurer to estimate and notify
city treasurers of respective allocations. |  |
| Property Tax | KSA | 79-2958 | Transfer of certain unexpended balances of tax funds to
general fund. |  |
| Property Tax | KSA | 79-2952 | Same; application of 79-2940. |  |
| Property Tax | KSA | 79-2976 | Property tax levied in 2003; state general fund;
effective date. |  |
| Property Tax | KSA | 79-2980 | Credit towards payment of taxes on certain property of
television broadcasters; determination of amount of credit; limitations. |  |
| Property Tax | KSA | 79-2973 | Payment of taxes and fees by credit card authorized. |  |
| Property Tax | KSA | 79-2910 | Limitations of actions for recovery of land under
repealed statutes. |  |
| Property Tax | KSA | 79-2961 | Same; 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 Tax | KSA | 79-2914 | Apportionment of funds where lands sold for less than
full amount of taxes. |  |
| Property Tax | KSA | 79-2927a | School districts; balanced budget not required;
unexpended moneys. |  |
| Property Tax | KSA | 79-2926 | Budget forms prescribed; electronic format furnished by
director of accounts and reports; duties of certain officers. |  |
| Property Tax | KSA | 79-2907 | Warrants received for taxes; endorsement. |  |
| Property Tax | KSA | 79-2971 | Responsibility for collection of certain excise taxes;
personal liability imposed. |  |
| Property Tax | KSA | 79-2942 | Same; tax levy to pay. |  |
| Property Tax | KSA | 79-2960 | Same; 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 Tax | KSA | 79-2937 | Invalidity of part. |  |
| Property Tax | KSA | 79-2969 | Presumption of timely remittance of excise or income tax,
when; allowance of delivery by private delivery services. |  |
| Property Tax | KSA | 79-2981 | Credit towards payment of taxes on certain property of
radio broadcasters; determination of amount of credit; limitations. |  |
| Property Tax | KSA | 79-2975 | Pending appeals, date for final determination. |  |
| Property Tax | KSA | 79-2904 | Agent or attorney liable for failure to pay taxes on
lands. |  |
| Property Tax | KSA | 79-2982 | Report to legislature on certain income tax credits and sales tax
exemptions. |  |
| Property Tax | KSA | 79-2968 | Rate of interest on delinquent or unpaid taxes and overpayments of
taxes. |  |
| Property Tax | KSA | 79-2979 | Telecommunications and railroad machinery and equipment tax reduction
assistance fund; distributions, procedures; duties of secretary of revenue. |  |
| Property Tax | KSA | 79-2978 | Business machinery and equipment tax reduction assistance fund;
distributions, procedures; duties of secretary of revenue. |  |
| Property Tax | KSA | 79-2925a | Budget of Shawnee county; budget period; no-fund warrants. |  |
| Property Tax | KSA | 79-2938 | No-fund warrants for shortages in revenue, when; procedure;
limitation of amount; notice and hearing; protests; tax levy to pay. |  |
| Property Tax | KSA | 79-2940 | No-fund warrants; issuance, interest, form, registration,
redemption and transfer of surplus funds to general fund. |  |
| Property Tax | KSA | 79-2941 | Warrants for emergencies, when; procedure; limitation of amount;
notice and hearing. |  |
| Property Tax | KSA | 79-2939 | No-fund warrants for emergencies, when; procedure; limitation of
amount; notice and hearing; protests; tax levy to pay. |  |
| Property Tax | KSA | 79-2951 | No-fund warrants for emergencies in certain cities of second class,
when; procedure; limitation of amount; notice and hearing; protests; tax levy
to pay. |  |
| Property Tax | KSA | 79-2977 | Amnesty from assessment or payment of penalties and interest with
respect to specified taxes; requirements and procedures. |  |
| Property Tax | KSA | 79-2983 | Amnesty from assessment or payment of penalties and interest with
respect to specified taxes; requirements and procedures. |  |
| Property Tax | KSA | 79-2984 | Tax compact with the Prairie Band Potawatomi Nation. |  |
| Property Tax | KSA | 79-2985 | Tax compact with the Iowa Tribe of Kansas and Nebraska. |  |
| Property Tax | KSA | 79-2925b | Approval of budgets by taxing subdivisions, except cities and
counties; requirement of majority vote by governing body, when;
publication. |  |
| Property Tax | KSA | 79-2964 | County and city revenue sharing fund; transfers from state general
fund, reduction. |  |
| Property Tax | KSA | 79-2925c | Tax lid, cities and counties; exceptions; elections, when
required. |  |
| Property Tax | KSA | 79-2959 | Local ad valorem tax reduction fund; transfers from state general
fund, reduction; apportionment and payment to county treasurers. |  |
| Property Tax | KSA | 79-4002 | Same; expenditures from fund; bonds. |  |
| Property Tax | KSA | 79-4001 | General improvements for library purposes; tax levy, use
of proceeds; election required. |  |
| Property Tax | KSA | 79-4003 | Same; bonds to supplement special fund; election; notice;
use of moneys. |  |
| Property Tax | KSA | 79-5039 | Computation of taxing subdivision bonded indebtedness
limitation, election. |  |
| Property Tax | KSA | 79-5020 | Authority to levy taxes in addition to aggregate levy
limit, when. |  |
| Property Tax | KSA | 79-5040 | Suspension of tax levy limitations. |  |
| Property Tax | KSA | 79-5038 | Same; expiration. |  |
| Property Tax | KSA | 79-5501 | Taxation of watercraft. |  |
| Property Tax | KSA | 79-5b02 | Same; documentation; physical inspection of the property. |  |
| Property Tax | KSA | 79-5b01 | Complex industrial property classification and appraisal; contract
by director of property valuation; qualified appraisers; costs. |  |
| Property Tax | KSA | 79-5b05 | Severability. |  |
| Property Tax | KSA | 79-5b04 | Same; rules and regulations. |  |
| Property Tax | KSA | 79-5b03 | Same; notification; objections; informal meeting. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1106 | Taxation of national banking associations, banks, trust
companies and savings and loan associations; purpose of act. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1111 | Same; administration of act; rules and regulations. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1124 | Same; disposition of moneys; refunds. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1117 | Credit 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 | KSA | 79-1122 | Same; time for assessment and payment; penalties. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1115 | Application of 79-1107 and 79-1108. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1129 | Same; procedures and methodology in determining allocable
and apportionable income. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1130 | Same; receipts factor defined and described. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1107 | National banking associations and state banks; tax
imposed; rate. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1109a | Application of 79-1107 and 79-1109. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1113 | National banking associations and banks and corporations
holding stock therein; exemption from intangibles tax. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1120 | Recapture tax; definitions. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1123 | Administration of act; rules and regulations. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1116 | Application of 79-1107, 79-1108 and 79-1109. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1127 | Estimated tax; manner of payment; penalties. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1126a | Credit against tax for interest rate reductions on
certain agricultural production loans. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1134 | Supplemental to 79-1106 et seq. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1132 | Same; payroll factor defined and described. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1126 | Credit against tax for interest rate reduction for
agricultural production loan. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1105c | Taxation of the business of banking; prohibiting certain
taxes; right to protest payment of taxes. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1135 | Consolidated returns or combined reports required, when. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1133 | Tax upon cessation of business as financial institution;
computation. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1110a | Application of 79-1110. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1112 | Disposition of tax moneys; privilege tax refund fund
established; refunds. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1121 | Same; imposition; computation of amount. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1108 | Trust companies and savings and loan associations; tax
imposed; rate. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1110 | Taxation 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 | KSA | 79-1128 | Allocation and apportionment of income of financial
institutions engaged in multi-state business activities; definitions. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1119 | Reports, statements, lists and returns; preservation;
confidentiality, exceptions; performance of certain activities by
administrative personnel unlawful; penalties for violations. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1136 | Application of act. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1109 | "Net income" defined; deductions. |  |
| Property Tax
Corporate Income Tax
Privilege | KSA | 79-1131 | Same; property factor defined and described. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5118 | Taxation of recreational vehicles; definitions. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5120 | Same; imposition of tax; computation of amount; due date;
tax situs. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5110 | Apportionment of moneys among tax levy funds; time for
crediting. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5123 | Same; allocation and distribution of tax receipts;
apportionment to tax levy funds. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5102 | Application 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 | KSA | 79-5122 | Same; forms and information to be provided by secretary
of revenue and county officials. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5125 | Same; rules and regulations. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5119 | Same; due date; exemption from property tax. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5117 | Excise tax upon rental or lease of certain motor
vehicles; administration, enforcement and collection; apportionment and
distribution of revenues. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5109 | Allocation and distribution of tax receipts; payment of
tax receipts to the state. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5121 | Same; computation of tax upon replacement vehicles;
refunds, amount; exemption of vehicles owned by military personnel. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5105a | Computation of tax imposed upon certain vehicles;
payment date. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5111 | County treasurer to estimate and notify state and taxing
subdivisions of distributions; budgeting and forms. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5116 | Collection of past due or underpaid motor vehicle taxes;
duties of county treasurer and sheriff; judgment liens. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5103 | Valuation schedule, adoption by secretary of revenue;
classification of motor vehicles by county appraiser; specially constructed
motor vehicles. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5115 | Rules and regulations. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5104 | Classification schedule; rebuilt salvage vehicles. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5106 | Taxes levied annually for registration period; due date;
payment condition precedent to registration; change in tax situs. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5114 | Delinquent tax; interest. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5124 | Same; delinquent tax; interest; amnesty. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5114a | Unlawful acts; penalties. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5116a | Cancellation of motor vehicle tax when donated to
charitable organization. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5101 | Definitions. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5107 | Taxation of motor vehicles; computation of tax; due date; refunds;
exemption of military personnel vehicles. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5108 | Secretary to provide manuals and forms to county officials;
information to secretary; registration application, contents; duties of county
officials. |  |
| Vehicles Rental Excise Tax
Property Tax | KSA | 79-5105 | Imposition 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 Tax | Memorandum | Appraisal of Commercial and Industrial Personal Property | Inclusion of Sales Tax, Freight and Installation Charges as it Pertains to Personal Property |  |
| Property Tax | Memorandum | Agricultural Land Valuations | Agricultural Land Valuations |  |
| Property Tax | Memorandum | Classification for Property Tax Purposes: Not-for-profit Country Clubs | Classification for Property Tax Purposes: Not-for-profit Country Clubs |  |
| Property Tax | Memorandum | Efficiency of Non-center Pivot Sprinkler Systems | Efficiency of Non-center Pivot Sprinkler Systems |  |
| Property Tax | Memorandum | Identification of non-productive (waste) land within the agricultural classification | Identification of non-productive (waste) land within the agricultural classification |  |
| Property Tax | Memorandum | Adjustments for Occurrences of Salinity and Alkalinity | Adjustments for Occurrences of Salinity and Alkalinity |  |
| Property Tax | Memorandum | 1999 Legislative Changes | Brief summary of all legislation enacted during the 1999 Legislative Session affecting property tax issues. |  |
| Property Tax | Memorandum | More 1999 Legislation Implementation | Guidelines for implementing Section 21 of Senate Bill 45; 1999 Legislative Session |  |
| Property Tax | Memorandum | 1999 Change in the Law --Clerical Errors | Discussion of Senate Bill 11(passed by 1999 Legislative Session) relating to clerical errors. |  |
| Property Tax | Memorandum | 2000 Legislative Changes | Brief summary of all legislation enacted during the 2000 Legislative Session affecting property tax issues. |  |
| Property Tax | Memorandum | Interest Rates | Property Tax Interest Rates for Calendar Year 2000 |  |
| Property Tax | Memorandum | Federal Wetlands Reserve Program | Valuation of land in the Federal Wetlands Reserve Program |  |
| Property Tax | Memorandum | Frequent Flooding | Adjustments for Frequent Flooding |  |
| Corporate Income Tax
Individual Income Tax
Property Tax | Notice | 99-03 | Oil 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 | Notice | 05-02 | Summary of the major 2005 legislative enactments relating to taxes and motor vehicles administered by the Kansas Department of Revenue. |  |
| Property Tax | PVD Directive | 92-011 | Leasehold Improvements-Law of Fixtures |  |
| Property Tax | PVD Directive | 92-023 | Informal Meeting No Shows |  |
| Property Tax | PVD Directive | 92-018 | Valuation Changes |  |
| Property Tax | PVD Directive | 92-003 | Appraisal Maintenance Plan and Budget |  |
| Property Tax | PVD Directive | 92-022 | Homesite Delineation |  |
| Property Tax | PVD Directive | 92-004 | Posting Value Changes From Hearings |  |
| Property Tax | PVD Directive | 92-006 | Uniform Standards of Professional Appraisal Practice |  |
| Property Tax | PVD Directive | 92-008 | Educational Requirements for Hearing Officers, Panel Members and Arbitrators |  |
| Property Tax | PVD Directive | 94-027 | Vendors and Contract Specifications for Real Estate Appraisal Services |  |
| Property Tax | PVD Directive | 92-025 | .Exemptions |  |
| Property Tax | PVD Directive | 95-030 | $250 Personal Property Exemption |  |
| Property Tax | PVD Directive | 92-012 | Sufficient Justification Review Procedures |  |
| Property Tax | PVD Directive | 92-024 | Representation Forms-Appeals and Hearings |  |
| Property Tax | PVD Directive | 92-001 | Recision of Directives |  |
| Property Tax | PVD Directive | 92-019 | Annual Appraisal:10%Variance Language in KSA 79-503a |  |
| Property Tax | PVD Directive | 92-013 | Appraisal of Subdivision Lots |  |
| Property Tax | PVD Directive | 92-007 | Land Use Codes |  |
| Property Tax | PVD Directive | 92-020 | Controlled Shooting Areas |  |
| Property Tax | PVD Directive | 92-010 | Final Review |  |
| Property Tax | PVD Directive | 92-014 | Computation of Interest on Delinquent Taxes Following Reduction by the Board of Tax Appeals |  |
| Property Tax | PVD Directive | 92-002(Rev) | Recision of Directives |  |
| Property Tax | PVD Directive | 92-017 | Watershed Exemption |  |
| Property Tax | PVD Directive | 94-029 | Appraisal of Pollution Control |  |
| Property Tax | PVD Directive | 92-015 | Owner of Record |  |
| Property Tax | PVD Directive | 94-028 | Real Estate Sales Validation questionnaires:Filing Requirements |  |
| Property Tax | PVD Directive | 92-009 | Abatement of Tax Penalties |  |
| Property Tax | PVD Directive | 98-032 | Classification and valuation of commercial and industrial machinery and equipment under construction. |  |
| Property Tax | PVD Directive | 98-031 | Classification and valuation of real property under construction. |  |
| Property Tax | PVD Directive | 98-033 | Listing Prices and Fair Market Value |  |
| Property Tax | PVD Directive | 98-035 | Building Permits and Fair Market Value |  |
| Property Tax | PVD Directive | 98-036 | Procedures and Guidelines for Valuing Property |  |
| Property Tax | PVD Directive | 99-039 | Classification and Valuation of Bed and Breakfast Facilities |  |
| Property Tax | PVD Directive | 99-038 | Classification-Real Property Used for Mixed Purposes |  |
| Property Tax | PVD Directive | 99-037 | Merchant's and Manufacturer's Inventory Exemption |  |
| Property Tax | PVD Directive | 99-034 | Classification of Unimproved Land Used for Commercial or Industrial Purposes |  |
| Property Tax | PVD Directive | 03-41 | Real Estate Sales Validation Questionnaires; Filing Requirements (to replate Directive 92-016 and 94-028) |  |
| Property Tax | PVD Directive | 02-40 | Special Assessments |  |
| Property Tax | PVD Directive | 11-043 | View and Inspection Requirements |  |
| Property Tax | PVD Directive | 11-044 | Land Based Classification Standards (LBCS) Function Codes |  |
| Property Tax | PVD Directive | 12-045 | Approved List of Private Appraisal Firms |  |
| Property Tax | PVD Directive | 14-046 | Scope of Work and Substantial Compliance |  |
| Property Tax | PVD Directive | 14-047 | Uniform Standards of Professional Appraisal Practice |  |
| Property Tax | QA | Property 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 Law | L. 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 Law | L. 2008 ch. 182 | AN 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 Law | L. 2004 ch. 171 | AN 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 Law | L. 2006 ch. 209 | AN 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 Law | L. 2007 ch. 113 | AN 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 Law | L. 2007 ch. 073 | AN 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 Law | L. 2010 ch. 097 | AN 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 Law | L. 2007 ch. 157 | AN 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 Law | L. 2009 ch. 143 | AN 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 Law | L. 2004 ch. 173 | AN 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 Law | L. 2005 ch. 174 | AN 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 Tax | Session Law | L. 2001 ch. 192 | An 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 Tax | Session Law | L. 2001 ch. 206 | An 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 Tax | Session Law | L. 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 Tax | Session Law | L. 2001 ch. 170 | An Act concerning improvement districts; relating to the powers and duties thereof; amending K.S.A. 19-2765 and repealing the existing section. |  |
| Property Tax | Session Law | L. 2001 ch. 214 | An 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 Tax | Session Law | L. 2001 ch. 073 | An 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 Tax | Session Law | L. 2001 ch. 207 | An 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 Tax | Session Law | L. 2001 ch. 215 | An 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 Tax | Session Law | L. 2001 ch. 228 | A Concurrent Resolution approving the creation of theCity of Pittsburg, Kansas, Port Authority. |  |
| Property Tax | Session Law | L. 2002 ch. 023 | An 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 Tax | Session Law | L. 2002 ch. 194 | An 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 Tax | Session Law | L. 2002 ch. 022 | An Act concerning taxation; relating to real estate sales validation questionnaires;amending K.S.A. 79-1437e and repealing the existing section. |  |
| Property Tax | Session Law | L. 2003 ch. 146 | An 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 Tax | Session Law | L. 2003 ch. 156 | An 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 Tax | Session Law | L. 2003 ch. 081 | An 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 Tax | Session Law | L. 2003 ch. 080 | An 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 Tax | Session Law | L. 2005 ch. 161 | AN 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 Tax | Session Law | L. 2005 ch. 103 | AN ACT concerning property taxation; relating to exemptions; community housing development organizations. |  |
| Property Tax | Session Law | L. 2005 ch. 204 | AN 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 Tax | Session Law | L. 2005 ch. 152 | AN 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 Tax | Session Law | L. 2005 ch. 098 | AN 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 Tax | Session Law | L. 2005 ch. 073 | AN ACT concerning property taxation; relating to hay storage structures; amending K.S.A. 2004 Supp. 79-201d and repealing the existing section. |  |
| Property Tax | Session Law | L. 2006 ch. 205 | AN 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 Tax | Session Law | L. 2007 ch. 004 | AN 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 Tax | Session Law | L. 2007 ch. 152 | AN 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 Tax | Session Law | L. 2007 ch. 096 | AN 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 Tax | Session Law | L. 2008 ch. 174 | AN 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 Tax | Session Law | L. 2008 ch. 069 | AN 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 Tax | Session Law | L. 2009 ch. 097 | AN 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 Tax | Session Law | L. 2010 ch. 084 | AN 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 Law | L. 2005 ch. 195 | AN 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 Law | L. 2005 ch. 014 | AN 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 Law | L. 2008 ch. 156 | AN 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 Law | L. 2009 ch. 069 | AN 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. |  |
 | Public Water Supply Fee |
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 | Sand and Gravel |
| |
 | Special Fuel Tax |
| |
 | Tire Tax |
| |
 | Transient Guest Tax |
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 | Vehicles |
| |
 | Vehicles Rental Excise Tax |
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 | Water Protection Fee |
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 | Withholding and Declaration of Estimated Tax |
| |
 | (Not Categorized) |
| |