Kansas Statutes 79-101. Property taxable

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property: when used alone in this act, shall mean and include every kind of property subject to ownership. See Kansas Statutes 79-102
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201

All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.