Terms Used In Kansas Statutes > Chapter 79 > Article 1 - Property Subject to Taxation

• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• cities: shall include only such places as are incorporated cities. See Kansas Statutes 79-102
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• land: when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells, rights and privileges appertaining thereto. See Kansas Statutes 79-102
• property: when used alone in this act, shall mean and include every kind of property subject to ownership. See Kansas Statutes 79-102
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
• State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201