There Is a Newer Version
of
the Kansas Statutes
2012 Kansas Statutes
Chapter 79 TAXATION
Article 32 INCOME TAX
Section 79-3281 Same; property owned or rented, value; net annual rate.
Universal Citation:
KS Stat § 79-3281 (2012)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
79-3281. Same; property owned or rented, value; net annual rate. Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.
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