Kansas Statutes Annotated

K.S.A. § 79-3281 (2026)

Same; property owned or rented, value; net annual rate

✓ current as of May 2026

Find cases: SyfertCases citing this section KS-LEGkslegislature.org JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

79-3281. Same; property owned or rented, value; net annual rate. Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at eight times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from sub-rentals.

History: L. 1963, ch. 485, § 11; April 25.

Notes of Decisions

Cited in 2 cases, 1974–1984 · leading case: Pioneer Container Corp. v. Beshears, 684 P.2d 396 (Kan. 1984).

Sort: Relevance Newest Treatment

Pioneer Container Corp. v. Beshears, 684 P.2d 396 (Kan. 1984). “’ “K.S.A. 79-3281 and 79-3283 prescribe rules for the valuation of owned and rented property and the averaging of the values thereof.”

Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974). “" K.S.A. 79-3281 and 79-3283 prescribe rules for the valuation of owned and rented property and the averaging of the values thereof.”

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.