§ 79-301 Personal property to be listed and assessed
§ 79-303 Who to list property
§ 79-304 Place of listing of certain property for taxation purposes
§ 79-305a Rendition preparers; definitions
§ 79-306 Listing of tangible personal property for taxation; time of filing; certification by preparer
§ 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
§ 79-306e Valuation of watercraft, proration
§ 79-308 Statements to include tax situs information
§ 79-309 Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto
§ 79-310a Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts
§ 79-319 Collection of tax; removal of personalty from county before taxes paid
§ 79-319a Same; removal of buildings from delinquent real estate; penalty
§ 79-320 Same; duty of public officers
§ 79-322 Highway or railway bridge on state line; listing and valuing
§ 79-329 Oil and gas property as personalty
§ 79-330 Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5
§ 79-331 Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value
§ 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
§ 79-333 Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty
§ 79-335 Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls
§ 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
§ 79-337 Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor
§ 79-338 Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions
§ 79-339 Same; failure to notify, class C misdemeanor
§ 79-340 Mobile and manufactured homes as personal property; exception
§ 79-344 Cancellation of personal property tax, when
§ 79-345 Listing of other tangible personal property; value; notification of value; certain property not subject taxation for tax year
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Terms Used In Kansas Statutes > Chapter 79 > Article 3 - Listing Property for Taxation

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Manufactured home: means a structure which:

    (1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width or 40 body feet or more in length, or, when erected on site, is 320 or more square feet, and which is built on a permanent chassis and designed to be used as a dwelling, with or without permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and

    (2) is subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201

  • Minor: means any person defined by Kan. See Kansas Statutes 77-201
  • Mobile home: means a structure which:

    (1) Is transportable in one or more sections which, in the traveling mode, is 8 body feet or more in width and 36 body feet or more in length and is built on a permanent chassis and designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities, and includes the plumbing, heating, air conditioning and electrical systems contained therein; and

    (2) is not subject to the federal manufactured home construction and safety standards established pursuant to 42 U. See Kansas Statutes 77-201

  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, firm, partnership, joint adventure, association or corporation. See Kansas Statutes 79-305a
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, Kan. See Kansas Statutes 77-201
  • Personal property tax rendition form: means any list, schedule or statement required to be furnished pursuant to article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, disclosing personal property of a taxpayer. See Kansas Statutes 79-305a
  • Personal property tax rendition form preparer: means any person who prepares or assists in preparation for compensation, or who employs one or more persons to prepare or assist in preparation for compensation, any personal property tax rendition form. See Kansas Statutes 79-305a
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • 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
  • Residence: means the place which is adopted by a person as the person's place of habitation and to which, whenever the person is absent, the person has the intention of returning. 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
  • Taxpayer: means any person contracting with a personal property tax rendition form preparer to prepare a personal property tax rendition form on[such person's behalf or to assist in the preparation of such form. See Kansas Statutes 79-305a
  • Trustee: A person or institution holding and administering property in trust.
  • Ward: means a person who has a guardian. See Kansas Statutes 77-201