Printable Format79-602.
History: L. 1876, ch. 34, § 29; L. 1909, ch. 243, § 2; R.S. 1923, 79-602; L. 1959, ch. 365, § 11; Repealed, L. 1969, ch. 434, § 10; January 1, 1970.
Source or prior law:
L. 1866, ch. 118, § 20; G.S. 1868, ch. 107, § 29; L. 1869, ch. 124, § 1.
CASE ANNOTATIONS
1. Rolling stock need be listed only by railroad using same. Comm'rs of Shawnee County v. Equipment Co., 26 Kan. 363, 364.
2. Land used in operation of railroad assessable by tax commission; land converted to railroad uses; assessed annually. Railway Co. v. Wyandotte County, 101 Kan. 618, 620, 168 P. 687.
3. Cited in determining what constitutes railroad right-of-way. Danielson v. Woestemeyer, 131 Kan. 796, 799, 293 P. 507.
4. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 335, 26 P.2d 269.
5. Cited in discussing recovery of taxes where property listed in wrong school district. State, ex rel., v. Williams, 139 Kan. 599, 603, 32 P.2d 481.
6. Capitalization of earnings is proper factor in valuation of railroad. Pleasant v. Missouri, Kansas, Texas R. Co., 66 F.2d 842, 847.