K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-4424 (2026)

Repealed

✓ laws through the 2026 session (checked July 2026)
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79-4424.

History: L. 1970, ch. 402, § 15; L. 1970, ch. 401, § 4; L. 1971, ch. 322, § 13; Repealed, L. 1972, ch. 380, § 15; April 11.

CASE ANNOTATIONS

1. Provisions of subsection (a) did not prohibit city from imposing occupational tax for revenue purposes on those who rent or lease certain residential properties. Callaway v. City of Overland Park, 211 Kan. 646, 650, 651, 652, 654, 655, 656, 508 P.2d 902.

2. Mentioned in upholding imposition of city sales tax under K.S.A. 12-137. Clark v. City of Overland Park, 226 Kan. 609, 610, 602 P.2d 1292.

Notes of Decisions
Cited in 5 cases, 1979–2017 · leading case: Home Builders Ass'n v. City of Overland Park, 921 P.2d 234 (Kan. Ct. App. 1996).
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Home Builders Ass'n v. City of Overland Park, 921 P.2d 234 (Kan. Ct. App. 1996). · cites it 3× “The appellants argued the ordinance violated K.S.A. 1971 Supp. 79-4424(a), which read: “‘No city shall impose an excise tax or tax in the nature of an excise, upon a sale or transfer of personal or real property, or the use thereof, or the rendering of a service.”
Heartland Apt. Ass'n, Inc. v. City of Mission, 352 P.3d 1073 (Kan. Ct. App. 2015). · cites it 4× “The court described *714 the type of tax prohibited by K.S.A. 1971 Supp. 79-4424 as a tax imposed on a “transactional basis.”
McCarthy v. City of Leawood, 894 P.2d 836 (Kan. 1995). “Similar considerations are not presented in this case. The impact fee is not added onto the price of a commodity which is being sold or used in competition with city-operated sales.”
Clark v. City of Overland Park, 602 P.2d 1292 (Kan. 1979). “On April 3, 1970, K.S.A. 1970 Supp. 79-4424 became effective.”
Heartland Apt. Ass'n v. City of Mission, 392 P.3d 98 (Kan. 2017). · cites it 8× “12-194 (then K.S.A. 1971 Supp. 79-4424). And the parties and the Court of Appeals panel have relied heavily on Callaway in interpreting the current version of the statute.”
K.S.A. § 79-4424(a): 4 cases
McCarthy v. City of Leawood, 894 P.2d 836 (Kan. 1995). “Similar considerations are not presented in this case. The impact fee is not added onto the price of a commodity which is being sold or used in competition with city-operated sales.”
Heartland Apt. Ass'n, Inc. v. City of Mission, 352 P.3d 1073 (Kan. Ct. App. 2015). “The court described *714 the type of tax prohibited by K.S.A. 1971 Supp. 79-4424 as a tax imposed on a “transactional basis.”
Home Builders Ass'n v. City of Overland Park, 921 P.2d 234 (Kan. Ct. App. 1996). “The appellants argued the ordinance violated K.S.A. 1971 Supp. 79-4424(a), which read: “‘No city shall impose an excise tax or tax in the nature of an excise, upon a sale or transfer of personal or real property, or the use thereof, or the rendering of a service.”
Heartland Apt. Ass'n v. City of Mission, 392 P.3d 98 (Kan. 2017). “12-194 (then K.S.A. 1971 Supp. 79-4424). And the parties and the Court of Appeals panel have relied heavily on Callaway in interpreting the current version of the statute.”
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.