___________ Tax Type _____________  _ Document Type _ __ Identifying Information ___  _____________ Topic ___________________  2020 Legislative Changes Alcoholic Beverage Control All Bingo Cereal Malt Beverages and Malt Products Cigarette and Tobacco Products Clean Drinking Water Fee Corporate Income Tax Corporation Franchise Corporation Franchise Tax Dry Cleaning Environmental Surcharge Dry Cleaning Solvent Fee Estate Tax Food Sales Tax Refund Franchise Tax Gallonage Tax Grain Tax Homestead Property Tax Refunds Individual Income Tax Inheritance Tax Intangible Tax Intoxicating Liquors and Beverages Kansas Compensating Tax Kansas Retailers' Sales Tax Liquefied Petroleum Fuel Tax Liquor Drink Tax Liquor Enforcement Tax Lottery Marijuana and Controlled Substances Mineral Severance Tax Motor Vehicle Fuel Tax Other Privilege Property Tax 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 Sand and Gravel Special Fuel Tax Tire Tax Transient Guest Tax Vehicles Vehicles Rental Excise Tax Water Protection Fee Withholding and Declaration of Estimated Tax (Not Categorized)