Kansas Statutes
Article 3 - Listing Property For Taxation
79-309 Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.

79-309. Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto. All property shall be listed and valued on the first day of January in the year in which the same is assessed, and the transfer and sale of any taxable personal property subsequently to the first day of January shall not authorize any person to omit the same from the list, although such list be not made until after the sale or transfer of such property; but all such property shall be listed for taxation in the same manner as if no sale or transfer thereof had been made. In case moneys or property shall come into the hands of any person, which he or she would be required to list for taxation, and which moneys or property was not taxed in this state for the year immediately preceding the first day of January in any year, and the said moneys or property shall have been prior to any such January first invested in tax-exempt bonds or securities, then any such moneys or property shall be listed for taxation on January first by dividing the value of any such moneys or property by three hundred sixty-five (365), and multiplying the quotient by the number of days which any such taxable moneys or property remained in the hands of such a person prior to the time of its investment in any such tax-exempt bonds or securities.
History: L. 1876, ch. 34, 11; R.S. 1923, 79-309; L. 1925, ch. 275, § 1; L. 1959, ch. 365, § 2; June 30.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 3 - Listing Property For Taxation

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.