Kansas Statutes Annotated

K.S.A. § 79-102 (2026)

Words and phrases

✓ current as of May 2026

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79-102. Words and phrases. That the terms "real property," "real estate," and "land," when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells, rights and privileges appertaining thereto.

The term "personal property" shall include every tangible thing which is the subject of ownership, not forming part or parcel of real property; also the capital stock, undivided profits and all other assets of every company, incorporated or unincorporated, and every share or interest in such stock, profit, or assets, by whatever name the same may be designated, provided the same is not included in other personal property subject to taxation or listed as the property of individuals; and also every share or interest in any vessel or boat used in navigating any of the waters within or bordering on this state, whether such vessel or boat shall be within the jurisdiction of the state or elsewhere; and also all "property" owned, leased, used, occupied or employed by any railway or telegraph company or corporation within this state, situate on the right-of-way of any railway.

That the term "property," when used alone in this act, shall mean and include every kind of property subject to ownership.

The term "money" or "moneys" shall mean and include gold and silver coin, United States treasury notes, and bank notes.

The words "personal property," when used in this act in their general sense, shall include all taxable property other than real property, as hereinbefore defined.

The words "town" or "village," when used in this act, shall include every place laid out in lots and blocks other than incorporated cities.

The word "cities" shall include only such places as are incorporated cities.

The words "he," "his," or "him," when so used as to refer to a female, shall be held to mean "she," "her," or "hers"; and when so used as to refer to more than one person, "they," "their," or "them," as the sense may require.

History: L. 1907, ch. 408, § 1; July 1; R.S. 1923, 79-102.

Notes of Decisions

Cited in 21 cases (9 in the last 5 years), 1977–2022 · leading case: In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007).

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In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007). · cites it 5× “79-102 provides: “That the terms real property,’ ‘real estate,’ and ‘land,’ when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells,…”

State Ex Rel. Tomasic v. City of Kansas City, 701 P.2d 1314 (Kan. 1985). · cites it 2× “The argument is that the lease interest held by GM is "personal property" within the meaning of K.S.A. 79-102 and since K.S.A. 79-201a Second only exempts property owned or operated by cities, GM's interest in the property will not be exempt.”

In Re the Equalization Appeal of Lipson, 238 P.3d 757 (Kan. Ct. App. 2010). · cites it 4× “’ Further, K.S.A. 79-102 defines ‘personal property’ as ‘eveiy tangible thing which is the subject of ownership, not forming part or parcel of real property.”

In Re Tax Protest of Strayer, 716 P.2d 588 (Kan. 1986). “79-301, 79-303, 79-304 and 79-306 discuss the listing of “tangible” personal property for the purposes of taxation.”

Bd. of Leavenworth Cnty. Comm'rs v. McGraw Fertilizer Serv., Inc., 933 P.2d 698 (Kan. 1997). “” K.S.A. 79-102. “Tangible” is not defined in the tax statutes, but this court has adopted the view that “tangible” is “ 'descriptive of such things as have an objective, material existence; perceptible by the senses of sight and touch; possessing a real body.”

In Re Tax Protest of Spangles, Inc., 835 P.2d 699 (Kan. Ct. App. 1992). · cites it 2× “K.S.A. 79-102. Further, although land and improvements are to be valued separately, the values of both must be entered on the assessment rolls in a single aggregate.”

In Re the Appeals of Andrews, 851 P.2d 1027 (Kan. Ct. App. 1993). “2d 1314 (1985); K.S.A. 79-102.” In re Tax Protest of Spangles, Inc.”

In re the Equalization Appeals of Total Petroleum, Inc., 16 P.3d 981 (Kan. Ct. App. 2000). “K.S.A. 79-102 provides that the terms “real property,” “real estate,” and “land” “shall include not only the land itself, but all buildings, fixtures, improvements .”

In Re Tax Appeal of W. Resources, Inc., 919 P.2d 1048 (Kan. Ct. App. 1996). “” K.S.A. 79-102 defines “personal property” as used in the act as “every tangible thing which is the subject of ownership.”

Masson, Inc. v. Cnty. Assessor of Wyandotte Cnty., 567 P.2d 839 (Kan. 1977). · cites it 2× “For purposes of taxation real and personal property are defined in K.S.A. 79-102 as follows: “That the terms ‘real property,’ ‘real estate,’ and ‘land,’ when used in this act, except as otherwise specifically provided, shall include not only the land itself, but all buildings,…”

In re Tax Appeal of Arciterra BP (Kan. Ct. App. 2021). · cites it 5× “See K.S.A. 79-102; see also In re Tax Protest of Strayer, 239 Kan.”

In Re Dalebout, 454 B.R. 158 (Bankr. D. Kan. 2011). “2003) (referring to K.S.A. 79-102). 10 . Id. See also K.S.A. 84-9-102(40), which defines "fixtures” as "goods that have become so related to particular real property that an interest in them arises under real property law.”

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