79-422. Public utility property listed as real estate. All fixed mains, flumes, aqueducts, reservoirs, receptacles, standpipes, purifiers, regulators, lamps, lampposts, meters, shackle-rods, plugs, tanks, wires and all other property, whether herein enumerated or not, used as part of a system and employed in leading, conducting or distributing heat, light, power, oil, gas, water or other commodity between the place of generation, production or supply and the place of distribution, consumption, use, manufacture, market, or further shipment shall be listed and taxed by the city, town, school district, township or county in which said property or any part thereof is located, and in the same manner returned as is provided by law for real estate.
History: L. 1911, ch. 316, ยง 22; May 22; R.S. 1923, 79-422.
Structure Kansas Statutes
Article 4 - Listing And Valuation Of Real Estate
79-401 How listed, valued and returned.
79-407 Same; appeal from action of county clerk; hearing by county commissioners.
79-408 Real estate assessment rolls maintained by county clerk; contents.
79-409 Same; survey of lot or tract, when.
79-412 Valuation of buildings and improvements; recording or filing lease agreement, requirements.
79-414 Lands entered after January 1.
79-421 Same; forfeiture of office upon failure.
79-422 Public utility property listed as real estate.
79-426 Joint ownership; payment of taxes by one owner; lien.
79-427 Apportionment of special tax or assessment on lot or tract in cities.
79-430 Listing and taxation of certain leased portions of real property.