Kansas Statutes Annotated
K.S.A. § 79-3109c (2026)
Property exempt from taxation; money, notes and other evidence of debt
✓ current as of May 2026
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79-3109c. Property exempt from taxation; money, notes and other evidence of debt. Money, notes and other evidence of debt are hereby exempt from all ad valorem and other property taxes levied under the laws of the state of Kansas.
History: L. 1982, ch. 407, § 2; May 13.
Notes of Decisions
Cited in 3
cases, 1997–2003 · leading case: In Re Tax Appeal of ANR Pipeline Co., 79 P.3d 751 (Kan. 2003).
In Re Tax Appeal of ANR Pipeline Co., 79 P.3d 751 (Kan. 2003). “See K.S.A. 79-3109c. ANR claimed that only the money and cost of materials should be included and taxed.”
In Re Tax Appeal of Colorado Interstate Gas Co., 79 P.3d 770 (Kan. 2003). “As required by K.S.A. 79-3109c, money, mortgages, and other evidence of debt were not included in the unit valuation of the Taxpayer’s property.”
Bd. of Leavenworth Cnty. Comm'rs v. McGraw Fertilizer Serv., Inc., 933 P.2d 698 (Kan. 1997). “” K.S.A. 79-3109c. Therefore, sales tax is never included in determining “retail cost when new.”
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