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2019 Kansas Statutes
Chapter 79 - Taxation
Article 3 - Listing Property For Taxation
79-301 Personal property to be listed and assessed.
Universal Citation: KS Stat § 79-301 (2019)
79-301. Personal property to be listed and assessed. All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof. Such listing and assessment shall be made as hereinafter provided.
History: L. 1876, ch. 34, § 4; L. 1909, ch. 251, § 1; R.S. 1923, 79-301; L. 1965, ch. 511, § 1; June 30.
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