79-338. Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions. The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked shall furnish the county clerk or assessor of the county wherein such watercraft dock is located a list of all watercraft docked thereat and a list of the names and addresses of the owners of said watercraft as of January 1 of each year and shall notify the county clerk or assessor of any watercraft docked at such premises after January 1 and before July 1 of each year. Such information shall be furnished in the manner and on forms prescribed by the director of property valuation.
As used in this section the term "watercraft" shall mean "vessel" as defined by K.S.A. 82a-802, and the term "watercraft dock" shall include marina, wharf, pier, landing place, or boathouse.
History: L. 1971, ch. 333, ยง 1; July 1.
Structure Kansas Statutes
Article 3 - Listing Property For Taxation
79-301 Personal property to be listed and assessed.
79-304 Place of listing of certain property for taxation purposes.
79-305a Rendition preparers; definitions.
79-306e Valuation of watercraft, proration.
79-308 Statements to include tax situs information.
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.
79-333 Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.
79-337 Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.
79-339 Same; failure to notify, class C misdemeanor.
79-340 Mobile and manufactured homes as personal property; exception.