79-412.
Valuation of buildings and improvements; recording or filing lease agreement, requirements.
It shall be the duty of the county or district appraiser to value the land and improvements. The value of the land and improvements shall be entered on the assessment roll in a single aggregate, except as hereinafter provided. Improvements owned by entities other than the owner of the land shall be assessed to the owners of such improvements, if the lease agreement has been recorded or filed in the office of the register of deeds. The words "building on leased ground" shall appear on the first page of the lease agreement. It shall be the responsibility of the person recording or filing the lease agreement to include such words as provided in this section. Failure to include such words as provided in this section may result in such improvements being assessed to the owner of the land. As used in this section, the term "person" means any individual, business, domestic or foreign corporation, partnership or association. Delinquent taxes imposed on such improvements may be collected by levy and sale of the interests of such owners the same as in cases of the collection of taxes on personal property.
History:
L. 1911, ch. 316, § 12; R.S. 1923, 79-412; L. 1994, ch. 275, § 7; L. 1997, ch. 126, § 31; L. 1999, ch. 126, § 5; L. 2004, ch. 173, § 9; July 1.
Notes of Decisions
In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007).
· cites it 18× “UAS argues on appeal that (i) BOTA correctly found that the assessments were void under K.S.A. 79-412; (ii) the subject property did not escape taxation under K.”
In Re the Appeals of Andrews, 851 P.2d 1027 (Kan. Ct. App. 1993).
· cites it 17× “K.S.A. 79-412 requires the assessor to “separately value the land and improvements.”
In Re the Equalization Appeal of Lipson, 238 P.3d 757 (Kan. Ct. App. 2010).
· cites it 8× “The lease was recorded under an affidavit from the City Administrator/City Clerk, citing K.S.A. 79-412 and averring that the City of Council Grove owns the real estate but does not own any improvements on the lot.”
In Re the Tax Complaint of Wine, 260 P.3d 1234 (Kan. Ct. App. 2011).
· cites it 6× “‘We find the county’s systematic application of the composite sales/income approach, as described, violates K.S.A. 79-412 and adversely affects Mr. Wine and other similarly situated ground lease tenants at City Lake.”
In Re Tax Protest of Spangles, Inc., 835 P.2d 699 (Kan. Ct. App. 1992).
· cites it 4× “K.S.A. 79-412. Spangles argues that recording the assessments on separate tax rolls under different key numbers does not constitute a “single aggregate.”
In re the Equalization Appeals of Total Petroleum, Inc., 16 P.3d 981 (Kan. Ct. App. 2000).
“See K.S.A. 1999 Supp. 79-412 (“It shall be the duty of the county or district appraiser to value the land and improvements; but the value of the land and improvements shall be entered on the assessment roll in a single aggregate.”
In re Equalization Appeals of Walmart Stores (Kan. Ct. App. 2021).
“That our court affirmed in Wine isn't surprising since a Kansas statute we cited in the opinion, K.S.A. 2010 Supp. 79-412, provided that when land and the improvements on it aren't owned by the same owner, they must be valued separately.”
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