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79-101. Property taxable. All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.

History: L. 1876, ch. 34, § 1; March 11; R.S. 1923, 79-101.

Source or prior law:

L. 1866, ch. 118, § 1; G.S. 1868, ch. 107, § 1.

Law Review and Bar Journal References:

"Kansas Property Tax Appeals: An Adversarial System Without Adversaries," Gage A. Rohlf, 49 W.L.J. 871 (2010).

Attorney General's Opinions:

Golf carts are subject to taxation. 82-260.

Tangible personal property of bank is not exempt from taxation. 87-32.

Exempt property. Machinery and equipment of electric utility company. 88-158.

Property of an LLC operating within Fort Riley is subject to taxation, absent a specific exemption. 2009-1.

CASE ANNOTATIONS

1. Laws exempting property from taxation, to be strictly construed. National Council v. Shawnee County, 63 Kan. 799, 803, 66 P. 1011.

2. Final clause, deals with method, not subjects of taxation. The State v. Holcomb, 81 Kan. 879, 886, 106 P. 1030.

3. Notes of nonresident requiring business situs in state taxable. Honest v. Gann, 120 Kan. 365, 244 P. 233.

4. In determining taxation value of district, omitted property afterwards assessed, included. State, ex rel., v. Rural High School, 121 Kan. 132, 135, 245 P. 1045.

5. Life annuity contract not taxable under this section. Wellman v. Jewell County Comm'rs, 122 Kan. 229, 231, 252 P. 193.

6. Mentioned; tax situs of tangible personal property is place where property located. Ray v. Board of County Comm'rs, 173 Kan. 859, 863, 252 P.2d 899.

7. Mentioned in holding religious organization's office building not exempt from taxation. Defenders of the Christian Faith, Inc., v. Horn, 174 Kan. 40, 44, 254 P.2d 830.

8. Mentioned; duty of stockholder to list capital stock, when. Runbeck v. Peterson, 177 Kan. 314, 318, 279 P.2d 233.

9. Mentioned; taxation of nonresident's automobiles used and stored in Kansas by resident employees upheld. V.S. Dicarlo Masonry Co. v. Higgins, 178 Kan. 222, 227, 284 P.2d 640.

10. Property of religious organization not exempt, when. Sunday School Board of the Southern Baptist Convention v. McCue, 179 Kan. 1, 7, 293 P.2d 234.

11. Evidence insufficient to show property used directly, immediately, solely and exclusively for educational purposes; property taxable; cases reviewed. Kansas State Teachers Ass'n v. Cushman, 186 Kan. 489, 490, 496, 351 P.2d 19.

12. Tax foreclosure judgment; provisions limiting time for challenge (K.S.A. 79-2804b) applicable to owners though not parties to action. Robertson v. Lemmon, 189 Kan. 619, 622, 371 P.2d 175.

13. Realty acquired by wholly owned subsidiary of Reconstruction Finance Corporation held taxable, when; waiver. Board of County Comm'rs v. United States, 105 F. Supp. 995, 997.

14. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value doesn't warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 284, 447 P.2d 791.

15. Mentioned in holding college fraternity houses not exempt from taxation. Sigma Alpha Epsilon Fraternal Ass'n v. Board of County Comm'rs, 207 Kan. 514, 515, 485 P.2d 1297.

16. Voluntarily surrendered secured property not obtained through legal process; tax lien does not attach to buyer of same. Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 229 Kan. 511, 512, 625 P.2d 494.

17. Assessment and taxation of common areas in planned unit development not double taxation to individual lot owner; such areas not without fair market value. Quivira Falls Community Ass'n v. Johnson County, 230 Kan. 350, 354, 634 P.2d 1115 (1981).

18. Considered in holding K.S.A. 79-343, relating to assessment of farm machinery and equipment, unconstitutional and void; quo warranto granted. State ex rel. Stephan v. Martin, 230 Kan. 759, 777, 641 P.2d 1020 (1982).

19. Considered in denying petition of attorney general for writ of quo warranto to prevent utilization of K.S.A. 79-331 and challenging constitutionality thereof. State ex rel. Stephan v. Martin, 230 Kan. 747, 754, 641 P.2d 1011 (1982).

20. Cited; computer software operational programs held taxable as tangible personal property; application programs held intangible property not subject thereto. In re Tax Protest of Strayer, 239 Kan. 136, 141, 143, 716 P.2d 588 (1986).

21. Application computer software is intangible and not subject to personal property tax. In re Tax Appeal of Western Resources, Inc., 22 Kan. App. 2d 593, 595, 919 P.2d 1048 (1996).

22. Cited; Indian land excluded from boundaries of state not subject to taxation unless specifically included by treaty or act of Congress; state taxation of fee-patented Indian-owned land may be proper. In re Tax Exemption Application of Kaul, 261 Kan. 755, 767, 933 P.2d 717, 933 P.2d 717 (1997).

23. Cited; statutes relating to property tax exemptions discussed and applied in low income housing exemption denial by BOTA. In re Tax Exemption Application of Inter-Faith Villa, 39 Kan. App. 2d 810, 815, 185 P.3d 295 (2008).

24. Cited; all property in Kansas that is not expressly exempt by statute is subject to taxation. In re Tax Exemption Application of Westboro Baptist Church, 40 Kan. App. 2d 27, 37, 189 P.3d 535 (2008).


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