2009 Kansas Code
Chapter 79 TAXATION
Article 15 DEATH TAXES
79-15,206. Valuation of land devoted to agricultural use.
79-15,206
79-15,206. Valuation of land devoted to agricultural use. If the decedent was a resident of Kansas, land that is located in Kansas and treated as land devoted to agricultural use for purposes of K.S.A. 79-1476, and amendments thereto, at the time of the decedent's death shall be valued at its most recent valuation pursuant to K.S.A. 79-1476, and amendments thereto.
History: L. 2006, ch. 199, § 6; Jan. 1, 2007.
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