Kansas Statutes Annotated

K.S.A. § 79-328 (2026)

Repealed

✓ current as of May 2026
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79-328.

History: G.S. 1868, ch. 55, § 31; R.S. 1923, 79-328; Repealed, L. 1981, ch. 371, § 1; April 25.

CASE ANNOTATIONS

1. Statute applied to filling station. Boxer v. Sears, 119 Kan. 733, 241 P. 443.

2. Cited in case determining liability for ad valorem taxes on improvements to real estate. Mobile Acres, Inc. v. Kurata, 211 Kan. 833, 838, 508 P.2d 889.


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Notes of Decisions
Cited in 2 cases, 1992–2007 · 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 3× “79-328 (Weeks 1977) provided: “All improvements put on leased lands that do not become a part of the realty shall be assessed to the owner of such improvements as personal property, and the taxes imposed on such improvements shall be collected by levy and sale of the interest of…”
In Re Tax Protest of Spangles, Inc., 835 P.2d 699 (Kan. Ct. App. 1992). · cites it 2× “BOTA found the County complied with the statutory scheme for levying and assessing taxes and denied Spangles’ application.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.