Kansas Statutes
Article 3 - Listing Property For Taxation
79-340 Mobile and manufactured homes as personal property; exception.

79-340. Mobile and manufactured homes as personal property; exception. Except as otherwise provided in this section, a mobile home or manufactured home, for purposes of taxation, shall be considered to be personal property, unless title to the mobile home or manufactured home is vested in the same person or the spouse of such person who holds title to the real property upon which such mobile home or manufactured home is located and such mobile home or manufactured home has a permanent foundation, such foundation being of a type not removable intact from such real property. Any mobile home or manufactured home used as a dwelling or residence shall be appraised for ad valorem tax purposes in the same manner as real property. For the purposes of this section and K.S.A. 79-335, 79-336 and 79-337, and amendments thereto, the terms "mobile home" and "manufactured home" shall have the meanings respectively ascribed to such terms by K.S.A. 58-4202.
History: L. 1975, ch. 493, § 1; L. 1976, ch. 422, § 1; L. 1982, ch. 393, § 1; L. 1991, ch. 33, § 41; July 1.

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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.