Printable Format79-102. Words and phrases. That the terms "real property," "real estate," and "land," when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells, rights and privileges appertaining thereto.
The term "personal property" shall include every tangible thing which is the subject of ownership, not forming part or parcel of real property; also the capital stock, undivided profits and all other assets of every company, incorporated or unincorporated, and every share or interest in such stock, profit, or assets, by whatever name the same may be designated, provided the same is not included in other personal property subject to taxation or listed as the property of individuals; and also every share or interest in any vessel or boat used in navigating any of the waters within or bordering on this state, whether such vessel or boat shall be within the jurisdiction of the state or elsewhere; and also all "property" owned, leased, used, occupied or employed by any railway or telegraph company or corporation within this state, situate on the right-of-way of any railway.
That the term "property," when used alone in this act, shall mean and include every kind of property subject to ownership.
The term "money" or "moneys" shall mean and include gold and silver coin, United States treasury notes, and bank notes.
The words "personal property," when used in this act in their general sense, shall include all taxable property other than real property, as hereinbefore defined.
The words "town" or "village," when used in this act, shall include every place laid out in lots and blocks other than incorporated cities.
The word "cities" shall include only such places as are incorporated cities.
The words "he," "his," or "him," when so used as to refer to a female, shall be held to mean "she," "her," or "hers"; and when so used as to refer to more than one person, "they," "their," or "them," as the sense may require.
History: L. 1907, ch. 408, § 1; July 1; R.S. 1923, 79-102.
Source or prior law:
L. 1862, ch. 198, § 1; G.S. 1863, ch. 60, § 18; L. 1866, ch. 118, § 2; G.S. 1868, ch. 107, § 2; L. 1876, ch. 34, § 2.
Cross References to Related Sections:
Shares of stock deemed personal property under corporation code, see 17-6409, 17-6425.
Situs of ownership of stock other than for taxation purposes, see 17-6419.
Law Review and Bar Journal References:
Real property taxation of divided interests in land, Thomas S. Nichols, 11 K.L.R. 309, 313 (1963).
Real estate lease in Kansas, Richard L. Zinn, 17 K.L.R. 707, 718, 724, 725, 726 (1969).
Attorney General's Opinions:
Sale of land by watershed districts acquired by eminent domain; general powers. 81-24.
Property exempt from taxation; merchants' and manufacturers' inventory. 89-148.
Bill providing tax exemption to builders for newly constructed residences until sold violates article 11, § 1 of Kansas Constitution. 2008-12.
CASE ANNOTATIONS
1. Situs of judgment for purpose of taxation; domicile of owner. Dykes v. Mortgage Co., 2 Kan. App. 217, 223, 43 P. 168.
2. Note transferred as collateral security; payee still liable for taxes. Gibbins v. Adamson, 5 Kan. App. 90, 94, 48 P. 871.
3. Right to patent is sufficient to subject lands to taxation. Kansas Pacific Rly. Co. v. Culp, 9 Kan. 38, Reversed: Railway Co. v. Prescott, 83 U.S. 603, 21 L.Ed. 373.
4. Word credit, defined herein, does not include national bank stock. Dutton v. National Bank, 53 Kan. 440, 452, 36 P. 719; National Bank v. Ayres, 53 Kan. 463, 36 P. 724 (Affirmed: First National Bank of Garnett v. Ayres, 160 U.S. 660, 16 S. Ct. 412, 40 L.Ed. 573).
5. Judgments owned by nonresidents not subject to taxation. Kingman Co. v. Leonard, 57 Kan. 531, 532, 46 P. 960.
6. Tax-sale certificates owned by nonresidents not subject to taxation. Mecartney v. Caskey, 66 Kan. 412, 415, 71 P. 832.
7. Legislature may classify property for purposes of taxation. Railway Co. v. Miami County, 67 Kan. 434, 435, 73 P. 103.
8. Evidences of debt kept in foreign state subject to taxation. Johnson County v. Hewitt, 76 Kan. 816, 93 P. 181.
9. Finished product of manufacturer subject to taxation. The State v. Holcomb, 81 Kan. 879, 106 P. 1030.
10. Effect of clause, "in the manner prescribed by this act." The State v. Holcomb, 81 Kan. 879, 886, 106 P. 1030.
11. Debt owing on contract of sale of land, personal property. Williams v. Osage County, 84 Kan. 508, 512, 114 P. 858.
12. Foreign corporation; stock held by resident owner is personal property. Hunt v. Allen County, 82 Kan. 824, 826, 109 P. 106; Weis v. Stubblefield, 85 Kan. 199, 200, 116 P. 205.
13. Corporations; amount of capital stock assessable as personal property. Gas Co. v. Spaeth, 83 Kan. 191, 194, 109 P. 785.
14. Prepaid stock in building and loan association not a credit. Abrahams v. Medlicott, 86 Kan. 106, 108, 119 P. 375.
15. Bond for deed taxable to vendor. Golden v. Munsinger, 91 Kan. 820, 823, 139 P. 379.
16. Contract for sale of land taxable to vendor. Golden v. Munsinger, 91 Kan. 820, 823, 139 P. 379.
17. Sale notes, sent into Kansas for payment, not taxable. Kimball Co. v. Shawnee County, 99 Kan. 302, 304, 161 P. 644.
18. Definition of credits stricken from statute, normal meaning restored. Ritchie v. Ahlstedt, 105 Kan. 739, 740, 186 P. 131.
19. Real property and improvements as including railroad right-of-way in making highway assessments. Railway Co. v. Labette County, 113 Kan. 423, 215 P. 447; Railroad Co. v. Jefferson County, 114 Kan. 156, 160, 217 P. 315.
20. Personal property does not include life annuity contract not otherwise made taxable. Wellman v. Jewell County Comm'rs, 122 Kan. 229, 232, 252 P. 193.
21. Classification and taxation of railroad property considered. Atchison, T. & S.F. Rly. Co. v. Drainage Dist., 133 Kan. 586, 589, 1 P.2d 253.
22. Cited in defining word property as used in K.S.A. 24-407. Lowden v. Nusbaum, 143 Kan. 700, 703, 56 P.2d 58.
23. Cited in defining real property as used in mortgage-registration act. Shawnee County Comm'rs v. Wright, 147 Kan. 542, 547, 78 P.2d 44.
24. Mentioned; duty of stockholder to list capital stock, when. Runbeck v. Peterson, 177 Kan. 314, 318, 279 P.2d 233.
25. Flowers growing in pots, elevated, not attached to land; personal property. Masson, Inc. v. County Assessor of Wyandotte County, 222 Kan. 581, 583, 584, 567 P.2d 839.
26. Leasehold interests not separately assessed and taxed; constitutionality of industrial revenue bond tax exemptions (K.S.A. 79-201a Second) and payments in lieu of taxes (K.S.A. 12-1742) upheld. State ex rel. Tomasic v. City of Kansas City, 237 Kan. 572, 590, 591, 701 P.2d 1314 (1985).
27. 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, 142, 143, 716 P.2d 588 (1986).
28. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 337, 835 P.2d 699 (1992).
29. 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).
30. Improvements remaining at closed oil refinery are properly taxed as fixtures to realty. In re Equalization Appeals of Total Petroleum, Inc., 28 Kan. App. 2d 295, 16 P.3d 981 (2000).
31. For property valuation purposes "real property" includes both land and improvements. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 907, 908, 159 P.3d 1050 (2007).
32. Leasehold estates are not subject to real estate taxation in Kansas. In re Tax Appeal of Lipson, 44 Kan. App. 2d 515, 238 P.3d 757 (2010).