Kansas Statutes
Article 5a - Public Utilities
79-5a02 Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.

79-5a02. Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general. Every public utility with property in this state shall through its owner, officer or agent having control of its affairs, before March 20 each year, make a return in writing to the director of property valuation on forms prescribed by the director showing all the information that the director shall require and deem necessary for the appraisal and apportionment of values of said property. If any public utility shall fail to provide the information as required, the director of property valuation shall advise the attorney general of such noncompliance and the attorney general shall proceed against such utility to enforce compliance herewith.
History: L. 1969, ch. 434, ยง 2; Jan. 1, 1970.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 5a - Public Utilities

79-5a01 Public utility or public utilities; defined.

79-5a01c Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.

79-5a02 Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.

79-5a03 Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.

79-5a04 Same; valuation of real and personal property.

79-5a05 Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.

79-5a08 Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required.

79-5a09 Same; failure to comply with act; penalties.

79-5a10 Application of 79-5a04.

79-5a11 Administration and enforcement by secretary of revenue; rules and regulations.

79-5a12 Application of 79-5a01, 79-5a06a and 79-5a11.

79-5a13 Application of K.S.A. 79-5a01.

79-5a14 Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty.

79-5a15 Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction.

79-5a25 Apportionment of assessed valuation of certain utilities to taxing districts.

79-5a26 Apportionment of assessed valuation of railroads to taxing districts.

79-5a27 Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.

79-5a28 Application of 79-5a25 to 79-5a27.