79-5a26 Apportionment of assessed valuation of railroads to taxing districts.
79-5a26. Apportionment of assessed valuation of railroads to taxing districts. After the completion of the valuation of railroad properties the director of property valuation shall apportion the assessed valuation to taxing units in the following manner: First. There shall be assigned an average assessed valuation per mile to first main track which shall include: Track, […]
79-5a27 Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.
79-5a27. Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure. On or before June 1 each year, the director of property valuation shall certify to the county clerk of each county the amount of assessed valuation apportioned to each taxing unit therein for properties valued and assessed under K.S.A. […]
79-5a28 Application of 79-5a25 to 79-5a27.
79-5a28. Application of 79-5a25 to 79-5a27. The provisions of K.S.A. 79-5a25 to 79-5a27, inclusive, shall be applicable to all tax years commencing after December 31, 1988. History: L. 1987, ch. 373, § 5; July 1.
79-5a14 Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty.
79-5a14. Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty. (a) Any public utility required to make a return in writing to the director of property valuation on forms prescribed by the director showing all the information that the director requires and deems necessary for the […]
79-5a15 Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction.
79-5a15. Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction. (a) If, the director of property valuation discovers, after the assessed valuation of any public utility’s property has been certified to the county clerk, as provided by K.S.A. 79-5a27, and amendments thereto, that the assessed valuation […]
79-5a25 Apportionment of assessed valuation of certain utilities to taxing districts.
79-5a25. Apportionment of assessed valuation of certain utilities to taxing districts. After the completion of the valuation of properties valued under K.S.A. 79-5a01 et seq., and amendments thereto, excepting railroad properties, the director of property valuation shall apportion the assessed valuation to the taxing units where property is located in the following manner: First. There […]
79-5a01 Public utility or public utilities; defined.
79-5a01. Public utility or public utilities; defined. (a) As used in this act, the terms “public utility” or “public utilities” means every individual, company, corporation, association of persons, brokers, marketers, lessees or receivers that now or hereafter own, broker or market natural gas inventories stored for resale in an underground formation in this state, or […]
79-5a01c Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.
79-5a01c. Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas. It is the purpose of the amendments enacted in this legislation to K.S.A. 79-5a01 to carry out the mandate of the electorate of the state of Kansas who in 1992 amended section 1 of article 11 of the constitution of […]
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 […]
79-5a03 Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.
79-5a03. Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts. The director of property valuation shall contract with a qualified appraiser or appraisal company or companies to appraise the property of public utilities as defined in this act for the purpose of taxation for the year […]