Kansas Statutes
Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property
79-1434 Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.

79-1434. Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties. (a) Whenever, subsequent to January 1 of any year, any person, firm or corporation brings or sends into any county from outside of the state any stock of goods or merchandise which is subject to taxation and which is to be sold or disposed of in a place of business temporarily occupied for their sale, without the intention of engaging in permanent trade in such place, the owner, consignee or person in charge of such goods or merchandise shall immediately notify the city, township or county appraiser. The appraiser shall at once proceed to value the stock of goods or merchandise at its fair market value. Upon the valuation, the owner, consignee or person in charge of such goods or merchandise shall pay to the county treasurer a tax at the rate assessed for state, county, local and other municipal purposes in the taxing district in the current year if the levies have all been determined. If the levies have not been determined, the rate of tax chargeable shall be the rate in such district for all purposes for the preceding year.
(b) It shall not be lawful to sell or dispose of any goods or merchandise referred to in subsection (a) in such taxing district until the appraiser has been notified as provided by subsection (a) and the tax assessed thereon paid to the county treasurer. If owner, consignee or person in charge of the stock of such goods or merchandise fails to notify the appraiser or to pay the tax as herein required or proceeds to sell or dispose [of] all or part of such stock before the payment of any tax levied on account thereof, the owner of such goods or merchandise shall forfeit to the county for the use of the taxing district entitled to such tax a sum equal to twice the amount of tax levied as provided in subsection (a) on account of such stock.
(c) If the person, firm or corporation owning or managing a stock of goods or merchandise referred to in subsection (a) refuses to pay the tax levied as provided in subsection (a) upon demand by the appraiser, the county treasurer shall at once issue a tax warrant to the sheriff of the county, which warrant shall include as the amount to be collected both tax and penalty and the sheriff shall immediately upon receipt of such warrant proceed to collect the taxes and penalty the same as upon execution and shall return such warrant within 60 days from the date thereof.
(d) Every person, firm or corporation bringing into any county of this state from outside of the state goods or merchandise after January 1 shall be deemed subject to the provisions of this section unless such goods or merchandise is exempt from taxation.
(e) No mistake in the name of the owner of the goods or merchandise shall affect the right to recover the penalty provided by this section.
History: L. 1915, ch. 367, § 1; R.S. 1923, 79-1434; L. 1959, ch. 365, § 27; L. 1986, ch. 370, § 3; March 27.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property

79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses.

79-1402 General supervision of taxation by director of property valuation; legislative recommendations; records and publications.

79-1403 Investigations; reports by local officers; testimony and production of books; witness fees; perjury.

79-1404 General duties and powers of director of property valuation.

79-1404a Review of valuation changes of appraiser by director of property valuation.

79-1404b Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.

79-1405 Violation of laws and regulations by officers.

79-1407 Tax exempt bonds.

79-1408 Interrogatories and questions for taxpayers; penalties.

79-1409 Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.

79-1410 Abstracts of assessments, tabulations.

79-1411a County as assessment administration unit.

79-1411b County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.

79-1412a Powers and duties of county and district appraisers; limitations.

79-1412d Application of 79-1412a.

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.

79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.

79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty.

79-1424 Bank records not to be produced or examined.

79-1426 Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.

79-1427a Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure.

79-1427b Waiver of penalties on certain escaped personal property.

79-1427c Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.

79-1434 Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.

79-1437c Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.

79-1437d Same; devised by director of property valuation; approval by legislature; information to be contained therein.

79-1437e Same; inapplicability to certain transfers of title.

79-1437f Same; disposition and use of contents thereof, to and by whom.

79-1437g Same; penalty for violations.

79-1439 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.

79-1439a Classification of certain not-for-profit organization real property; assessment rate.

79-1439b Recoupment of tax when property classified under 79-1439a changes use; procedures.

79-1439c Classification of certain commercial and industrial machinery and equipment.

79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.

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.

79-1444 Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.

79-1445 County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise.

79-1448 Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels.

79-1450 Construction of certain terms.

79-1455 County as separate appraisal district; duty to appraise annually.

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.

79-1457 Availability of forms to general public; extensions of time for filing, when; use of approved forms.

79-1458 Installation and maintenance of records and data; open to public inspection.

79-1459 Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property.

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 pr...

79-1460a Publication of results of market study analysis.

79-1461 Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.

79-1462 Same; refusal to give evidence; penalty.

79-1463 Notice of violations to county attorney.

79-1465 Duty to make changes in classification and value of property, when.

79-1466 Transmission of completed real property appraisals to county clerk, when; contents.

79-1467 Transmission of completed personal property appraisals to county clerk, when; contents.

79-1467b Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.

79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.

79-1469 Showing by taxing unit number on appraisal record of property location.

79-1470 Request of county board of equalization for changes in classification or valuation of property, when.

79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools.

79-1472 Attendance of county appraiser or designee at meetings of board of equalization.

79-1473 Penalty for neglect of duty by county appraiser or employee.

79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made.

79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.

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.

79-1476a Application of 79-1476.

79-1477 Same; computer system development; duties of secretary of revenue; advisory committee, composition.

79-1478 Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.

79-1478a Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.

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 v...

79-1480 Same; maintenance of valuation listings, contents; public inspection.

79-1481 Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure.

79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.

79-1483 Same; rules and regulations; forms.

79-1484 Severability.

79-1485 Kansas real estate ratio study act; purposes.

79-1486 Same; definitions.

79-1487 Same; duties of local officials; access of records by director.

79-1488 Same; authorities and duties of director.

79-1489 Same; notification of ratios to county by the director; appeals, procedure.

79-1490 Same; publishing of study, when.

79-1491 Same; rules and regulations.

79-1492 Same; application of act.

79-1493 Same; authority to compile and publish other statistics not affected.

79-1494 Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation.

79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.

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.