Kansas Statutes Annotated
K.S.A. § 79-301 (2026)
Personal property to be listed and assessed
✓ current as of May 2026
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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.
Notes of Decisions
Cited in 13
cases (1 in the last 5 years), 1969–2022 · leading case: Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998).
Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). “Ness County appealed, and the Court of Appeals, in a two-to-one decision, reversed the trial court, holding usage of production information generated subsequent to January 1 of the assessment year violates the requirements of K.”
In Re Tax Appeal of ANR Pipeline Co., 79 P.3d 751 (Kan. 2003). “Absent such evidence, comparing the Linden lease’s production in 1991 to that in 1993 demonstrated a decline rate of only 2%. BOTA initially refused to allow the 1993 income figure but upon reconsideration admitted the 1993 figures resulting in a tax refund of approximately…”
In Re Tax Protest of Strayer, 716 P.2d 588 (Kan. 1986). ““Tangible” is not defined in the statutory sections dealing with personal property taxes. It is defined in K.”
Bd. of Leavenworth Cnty. Comm'rs v. McGraw Fertilizer Serv., Inc., 933 P.2d 698 (Kan. 1997). “In addition, Kansas is a self-reporting state, K.S.A. 79-301 et seq., and because private citizens do not receive the Director’s directives, there is no evidence that all taxpayers reported freight, sales tax, and installation costs.”
Baer v. Bd. of Cnty. Commissioners (In Re Prairie Mining, Inc.), 194 B.R. 248 (Bankr. D. Kan. 1996). “” K.S.A. 79-301. “On or before March 15 of each year .”
Palmer v. First Nat'l Bank of Kingman, 692 P.2d 386 (Kan. Ct. App. 1984). “Thus, the first question before the court is, who “owned” the inventory at the time the property taxes for 1980 and 1981 were assessed? Personal property taxes are assessed January 1 of each year pursuant to K.S.A. 79-301. On January 1 of 1980, KFI was the owner of all its…”
State Ex Rel. Frizzell v. Dwyer, 460 P.2d 507 (Kan. 1969). “Our general statute on listing personal property subject to taxation provides that it shall be listed in the name of the owner as of January 1 (K.S.A. 1968 Supp. 79-301). It must be conceded the bulk of taxable personal property would be assessable under this provision, but not…”
Bd. of Cnty. Commissioners v. Bankoff Oil Co., 949 P.2d 628 (Kan. Ct. App. 1997). “K.S.A. 79-301 provides: "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.”
Masson, Inc. v. Cnty. Assessor of Wyandotte Cnty., 567 P.2d 839 (Kan. 1977). “79-201, and hence are to be listed as “tangible personal property” subject to taxation pursuant to K.S.A. 79-301 [and 1976 Supp.], et seq. *584 Appellees concede there are no decisions of this court directly in point.”
John O. Farmer, Inc. v. Bd. of Ellis Cnty. Comm'rs (Kan. Ct. App. 2022). “79-213[j]), and mineral leases are appraised as of January 1 each year (K.S.A. 79-301), a property tax exemption under K.”
Lyon Cnty. v. Iowa Beef Processors, Inc., 580 P.2d 1300 (Kan. 1978). “79-1005, K.S.A. 79-301 and K.S.A. 79-304 with respect to the ‘freeport exemption,’ and all other statutes applicable thereto.”
In re Tax Appeal of Barker (Kan. Ct. App. 2017). “First, K.S.A. 79-301 requires all personal property subject to taxation to be listed and assessed.”
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