79-306.
Listing of tangible personal property for taxation; time of filing; certification by preparer; limitations on required filing of annual statements, exception.
On or before March 15 of each year, or the next following business day if such date falls on a day other than a regular business day, every person, association, company or corporation required by this act to list property shall make and personally sign a statement listing all tangible personal property which by this act such person is required to list, either as the owner thereof, or as parent, guardian, trustee, executor, administrator, receiver, accounting officer, partner or agent, as the case may be, and deliver the same to the county appraiser of the county where such property has its situs for the purpose of taxation. In addition to the foregoing requirements, any such statement prepared by a personal property tax rendition form preparer shall be certified as true and correct by such preparer's signature. If a person has filed an initial statement listing property with the county appraiser pursuant to this section, no subsequent annual statement shall be required to be filed with the county appraiser regarding such property unless there is a change to report relating to the property previously listed or the statement.
History:
L. 1876, ch. 34, § 9; L. 1909, ch. 243, § 1; R.S. 1923, 79-306; L. 1957, ch. 488, § 1; L. 1965, ch. 511, § 3; L. 1968, ch. 95, § 1; L. 1972, ch. 355, § 1; L. 1988, ch. 375, § 5; L. 1992, ch. 165, § 2; L. 2024, ch. 81, § 9; July 1.
Notes of Decisions
In Re Application of Am. Restaurant Operations, 957 P.2d 473 (Kan. 1998).
· cites it 4× “This statute, as amended, provided in pertinent part: “(a) If, the county appraiser discovers, after the tax roll has been certified to the county clerk, that any tangible personal property subject to taxation has been omitted from the tax rolls, the county clerk shall place…”
State Ex Rel. Stephan v. Parrish, 891 P.2d 445 (Kan. 1995).
· cites it 2× “79-1427a, and amendments *296 thereto, shall be added whenever any person, association, company or corporation that has fraudulently failed to list or has fraudulently underreported tangible property required to be listed for taxation as provided in K.S.A. 79-306, and amendments…”
In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007).
· cites it 2× “79-304; K.S.A. 79-306; K.S.A. 79-408, etc. Moreover, the principal case authority urged by taxpayer and relied upon by BOTA, In re Spangles, addressed the valuation of land and improvements when both were assessed by the county appraiser, and must be distinguished from…”
Ford v. Willits, 697 P.2d 834 (Kan. 1985).
“79-420, since it was recorded the following January and prior to March 1, the listing date for personal property, K.S.A. 79-306, and thus was “listed for taxation,” the second *15 alternative provided in 79-420.”
Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968).
“(K.S.A. 1965 Supp. 79-306 and 79-1422.) Oil and gas leases and oil and gas wells, producing or capable of producing oil and gas in paying quantities, are to be assessed and taxed as personal property.”
Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998).
“79-301, with the valuation to be filed on or before March 15 of each year as required by K.S.A. 79-306, and are subject to penalties if not filed on or before April 1 of each year under the provisions of K.”
Natl. Coop. Refinery v. Bd. of Mcpherson Cty. Comm'rs, 618 P.2d 1176 (Kan. 1980).
· cites it 4× “K.S.A. 79-306 requires corporations, including the Co-op, to make and file a statement listing all tangible personal property and to deliver that list to the county assessor by April 1 of each year.”
Nat'l Coop. Refinery Ass'n v. Bd. of Cnty. Commissioners, 618 P.2d 1176 (Kan. 1980).
· cites it 4× “K.S.A. 79-306 requires corporations, including the Co-op, to make and file a statement listing all tangible personal property and to deliver that list to the county assessor by April 1 of each year.”
In re Allen, Gibbs & Houlik, L.C., 29 P.3d 431 (Kan. Ct. App. 2001).
“art: “The following described property, to the extent specified by this section, shall be exempt from all property or ad valorem taxes levied under the laws of the state of Kansas: “(a) Any item of machinery, equipment, materials and supplies which, except for the operation of…”
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