K.S.A. » Chapter 79

K.S.A. § 79-101

Property taxable

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79-101. Property taxable. All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.

History: L. 1876, ch. 34, § 1; March 11; R.S. 1923, 79-101.

Notes of Decisions
Cited in 18 cases (3 in the last 5 years), 1968–2022 · leading case: In Re Tax Appeal of Western Resources, Inc.
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In Re Tax Appeal of Western Resources, Inc. (1996) kanctapp · cites it 8× “This argument is premised on the supposition that intangibles are not taxed by K.S.A. 79-101. A necessary implication of Strayer is that intangibles are not, in fact, taxable under K.”
In Re the Equalization Appeal of Lipson (2010) kanctapp · cites it 3× “K.S.A. 79-101 provides that, ‘[a]ll property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.”
In Re Tax Exemption Application of Kaul (1997) kan · cites it 2× “BOTA observed that K.S.A. 79-101 provides that all property in the state shall be subject to taxation.”
State Ex Rel. Stephan v. Martin (1982) kan “Therefore, they are subject to K.S.A. 79-101, which states: “All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.”
In Re Tax Protest of Strayer (1986) kan “Using the rules of statutory construction, can we determine from the Kansas statutes whether the legislature intended computer software programs to be taxed as personal property or fall within the definition of intangible property? K.S.A. 79-101 provides for the taxation of all…”
State Ex Rel. Stephan v. Martin (1982) kan · cites it 2× “Therefore, that taxation is subject to K.S.A. 79-101, which states: "All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.”
In re the Appeals of Various Applicants from a Decision of the Division of Property Valuation (2013) kan “K.S.A. 79-101. For the purposes of this Commerce Clause analysis, ad valorem taxes will be levied upon the assessed value of the taxpayers’ gas at the same rate as ad valorem taxes levied upon the other assessed property in the applicable taxing jurisdictions.”
In Re the Equalization Appeal of Tallgrass Prairie Holdings, LLC (2014) kanctapp “Under the Kansas Constitution, Article 11, § 1(a) and K.S.A. 79-101, all real and personal property in Kansas is subject to taxation on a uniform and equal basis unless specifically exempted.”
Atchison, Topeka & Santa Fe Railway Co. v. Lennen (1982) ksd “K.S.A. 79-101. All property subject to taxation is to be assessed at thirty percent of its fair market value.”
In Re Westboro Baptist Church (2008) kanctapp “K.S.A. 79-101. Under both the Kansas Constitution and K.”
Cities Service Oil Co. v. Murphy (1968) kan “*284 Plaintiffs further alleged that the excessive assessments were not made in accordance with the provisions of K.S.A. 79-101, 79-330, 79-331, 79-1406, 79-1409, 79-1439 and 79-1602.”
Quivira Falls Community Ass’n v. Johnson County (1981) kan “The applicable statutes provide, in part: K.S.A. 79-101: “All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.”
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