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

K.S.A. § 79-5a01 (2026)

Public utility or public utilities; defined

✓ current as of May 2026
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79-5a01. Public utility or public utilities; defined. (a) As used in this act, the terms "public utility" or "public utilities" means every individual, company, corporation, association of persons, brokers, marketers, lessees or receivers that now or hereafter own, broker or market natural gas inventories stored for resale in an underground formation in this state, or now or hereafter are in control, manage or operate a business of:

(1) A railroad or railroad corporation if such railroad or railroad corporation owns or holds, by deed or other instrument, an interest in right-of-way, track, franchise, roadbed or trackage in this state;

(2) transmitting to, from, through or in this state telegraphic messages;

(3) transmitting to, from, through or in this state telephonic messages;

(4) transporting or distributing to, from, through or in this state natural gas, oil or other commodities in pipes or pipelines, or engaging primarily in the business of storing natural gas in an underground formation;

(5) generating, conducting or distributing to, from, through or in this state electric power;

(6) transmitting to, from, through or in this state water if for profit or subject to regulation of the state corporation commission; and

(7) transporting to, from, through or in this state cargo or passengers by means of any vessel or boat used in navigating any of the navigable watercourses within or bordering upon this state.

(b) The terms "public utility" or "public utilities" shall not include: (1) Rural water districts established under the laws of the state of Kansas; or (2) any individual, company, corporation, association of persons, lessee or receiver owning or operating an oil or natural gas production gathering line which is situated within one county in this state and does not cross any state boundary line; (3) any individual, company, corporation, association of persons, lessee or receiver owning any vessel or boat operated upon the surface of any manmade waterway located entirely within one county in the state; (4) for all taxable years commencing after December 31, 1998, any natural gas distribution system which is owned and operated by a nonprofit public utility described by K.S.A. 66-104c, and amendments thereto, and which is operated predominantly for the purpose of providing fuel for the irrigation of land devoted to agricultural use; or (5) any individual, company, corporation, association of persons, lessees or receivers to the extent any activity or facility of such entity generates, markets or sells electricity at wholesale only, has no retail customers and is generated by an electric generation facility or addition to an electric generation facility that is actually and regularly used predominantly to produce and generate electricity utilizing renewable energy resources or technologies as defined in K.S.A. 79-201, and amendments thereto.

(c) The provisions of subsection (a) as amended by this act shall be applicable to all taxable years commencing after December 31, 2008.

History: L. 1969, ch. 434, § 1; L. 1971, ch. 294, § 1; L. 1981, ch. 375, § 1; L. 1982, ch. 395, § 1; L. 1983, ch. 314, § 1; L. 1986, ch. 371, § 1; L. 1999, ch. 126, § 3; L. 2004, ch. 171, § 4; L. 2009, ch. 97, § 5; L. 2015, ch. 75, § 6; July 1.

Notes of Decisions
Cited in 19 cases (1 in the last 5 years), 1982–2024 · leading case: In Re the Appeals of CIG Field Servs. Co., 112 P.3d 138 (Kan. 2005).
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In Re the Appeals of CIG Field Servs. Co., 112 P.3d 138 (Kan. 2005). · cites it 45× “The Property Valuation Division of the Kansas Department of Revenue (PVD) therefore valued and assessed CIG's property as public utility property at 33 percent of its fair market value, pursuant to K.S.A. 79-5a01 and K.S.A. 79-1439(b)(2)(C).”
In re the Appeals of Various Applicants from a Decision of the Div. of Prop. Valuation, 313 P.3d 789 (Kan. 2013). · cites it 42× “See K.S.A. 2012 Supp. 79-5a01. The taxpayers challenge COTA’s decision arguing, in part, that it violates the Commerce Clause of the United States Constitution and the Due Process Clause of the Fourteenth Amendment to the United States Constitution, as well as Article 11, § 1(b)…”
In Re Tax Exemption Application of Cent. Illinois Pub. Servs. Co., 78 P.3d 419 (Kan. 2003). · cites it 15× “BOTA applied the definition of “public utilities” found in K.S.A. 2002 Supp. 79-5a01, finding that appellees did not meet the definition because they do not transport, distribute, sell, trade, or otherwise dispose of natural gas within Kansas nor are they in the business of…”
In Re the Appeal of Dir. of Prop. Valuation, 161 P.3d 755 (Kan. 2007). · cites it 22× “Beck, the Director of the Property Valuation Division of the Kansas Department of Revenue, herein designated the “PVD,” who valued and assessed the stored natural gas for ad valorem taxation against the taxpayers for the years 2004 and 2005 in response to 2004 amendments to…”
In Re the Appeal of United Teleservices, Inc., 983 P.2d 250 (Kan. 1999). · cites it 19× “: The Kansas Department of Revenue appeals the Board of Tax Appeals’ (BOTA) determination that resellers of long distance transmissions, who purchase the service of transmitting telephonic messages from others, are not public utilities as defined by K.S.A. 79-5a01 and,…”
In Re the Appeal of Topeka SMSA Ltd. P'ship, 917 P.2d 827 (Kan. 1996). · cites it 19× “: Providers of cellular radio service appealed to the Court of Appeals the Board of Tax Appeals’ (BOTA) determination that they were “public utilities” under K.S.A 79-5a01 and the tax assessment based on that determination.”
First Page, Inc. v. Cunningham, 847 P.2d 1238 (Kan. 1993). · cites it 14× ““Notwithstanding the above, however, the Court further finds that radio common carriers are public utilities as defined in K.S.A. 79-5a01 and subject to valuation and assessment pursuant to K.”
Colorado Interstate Gas Co. v. Bd. of Cnty. Commissioners, 802 P.2d 584 (Kan. 1990). · cites it 3× “The PVD annually determines the fair market value of public utility property, both real and personal, tangible and intangible, and apportions the assessed valuation among the involved taxing units (K.S.A. 79-5a01 et seq.). The PVD determined public utilities’ stored natural gas…”
In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007). · cites it 3× “Based upon the factual stipulations, the subject property is described as “two new concrete bins” or “grain elevators” “located upon land leased from the railroad.”
Bd. of Cnty. Commissioners v. Dir. of Prop. Valuation, 861 P.2d 1348 (Kan. Ct. App. 1993). · cites it 5× ““The director of property valuation shall annually determine the fair market value of public utility property, both real and personal, tangible and intangible, of every public utility as defined in subsection (a) of K.”
In Re the Appeal of Colorado Interstate Gas Co., 14 P.3d 1099 (Kan. 2000). · cites it 3× “CIG also raises the following constitutional issues: (5) The 1992 amendment to Article 11, § 1 of the Kansas Constitution violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution, and (6) K.S.A. 79-5a01 violates both tire Kansas and…”
In Re Tax Appeal of ANR Pipeline Co., 866 P.2d 1060 (Kan. 1994). · cites it 2× “K.S.A. 79-5a01. In 1976, Congress enacted the Railroad Revitalization & Regulatory Reform Act of 1976 ( Pub.”
Show all 19 citing cases →
— K.S.A. § 79-5a01(a) — 2 cases
In re the Appeals of Various Applicants from a Decision of the Div. of Prop. Valuation, 313 P.3d 789 (Kan. 2013). “See K.S.A. 2012 Supp. 79-5a01. The taxpayers challenge COTA’s decision arguing, in part, that it violates the Commerce Clause of the United States Constitution and the Due Process Clause of the Fourteenth Amendment to the United States Constitution, as well as Article 11, § 1(b)…”
In Re the Appeal of Dir. of Prop. Valuation, 161 P.3d 755 (Kan. 2007). “Beck, the Director of the Property Valuation Division of the Kansas Department of Revenue, herein designated the “PVD,” who valued and assessed the stored natural gas for ad valorem taxation against the taxpayers for the years 2004 and 2005 in response to 2004 amendments to…”
— K.S.A. § 79-5a01(a)(3) — 3 cases
In re the Appeals of Various Applicants from a Decision of the Div. of Prop. Valuation, 313 P.3d 789 (Kan. 2013). “See K.S.A. 2012 Supp. 79-5a01. The taxpayers challenge COTA’s decision arguing, in part, that it violates the Commerce Clause of the United States Constitution and the Due Process Clause of the Fourteenth Amendment to the United States Constitution, as well as Article 11, § 1(b)…”
In Re the Appeal of Topeka SMSA Ltd. P'ship, 917 P.2d 827 (Kan. 1996). “: Providers of cellular radio service appealed to the Court of Appeals the Board of Tax Appeals’ (BOTA) determination that they were “public utilities” under K.S.A 79-5a01 and the tax assessment based on that determination.”
In Re the Appeal of United Teleservices, Inc., 983 P.2d 250 (Kan. 1999). “: The Kansas Department of Revenue appeals the Board of Tax Appeals’ (BOTA) determination that resellers of long distance transmissions, who purchase the service of transmitting telephonic messages from others, are not public utilities as defined by K.S.A. 79-5a01 and,…”
— K.S.A. § 79-5a01(a)(4) — 3 cases
In re the Appeals of Various Applicants from a Decision of the Div. of Prop. Valuation, 313 P.3d 789 (Kan. 2013). “See K.S.A. 2012 Supp. 79-5a01. The taxpayers challenge COTA’s decision arguing, in part, that it violates the Commerce Clause of the United States Constitution and the Due Process Clause of the Fourteenth Amendment to the United States Constitution, as well as Article 11, § 1(b)…”
In Re the Appeal of Dir. of Prop. Valuation, 161 P.3d 755 (Kan. 2007). “Beck, the Director of the Property Valuation Division of the Kansas Department of Revenue, herein designated the “PVD,” who valued and assessed the stored natural gas for ad valorem taxation against the taxpayers for the years 2004 and 2005 in response to 2004 amendments to…”
In Re the Appeal of Colorado Interstate Gas Co., 14 P.3d 1099 (Kan. 2000). “CIG also raises the following constitutional issues: (5) The 1992 amendment to Article 11, § 1 of the Kansas Constitution violates the Equal Protection Clause of the Fourteenth Amendment to the United States Constitution, and (6) K.S.A. 79-5a01 violates both tire Kansas and…”
— K.S.A. § 79-5a01(a)(l) — 1 case
In Re the Appeal of Dir. of Prop. Valuation, 161 P.3d 755 (Kan. 2007). “Beck, the Director of the Property Valuation Division of the Kansas Department of Revenue, herein designated the “PVD,” who valued and assessed the stored natural gas for ad valorem taxation against the taxpayers for the years 2004 and 2005 in response to 2004 amendments to…”
— K.S.A. § 79-5a01(b) — 2 cases
In Re the Appeal of United Teleservices, Inc., 983 P.2d 250 (Kan. 1999). “: The Kansas Department of Revenue appeals the Board of Tax Appeals’ (BOTA) determination that resellers of long distance transmissions, who purchase the service of transmitting telephonic messages from others, are not public utilities as defined by K.S.A. 79-5a01 and,…”
Bd. of Cnty. Commissioners v. Dir. of Prop. Valuation, 861 P.2d 1348 (Kan. Ct. App. 1993). ““The director of property valuation shall annually determine the fair market value of public utility property, both real and personal, tangible and intangible, of every public utility as defined in subsection (a) of K.”
— K.S.A. § 79-5a01(b)(2) — 1 case
First Page, Inc. v. Cunningham, 847 P.2d 1238 (Kan. 1993). ““Notwithstanding the above, however, the Court further finds that radio common carriers are public utilities as defined in K.S.A. 79-5a01 and subject to valuation and assessment pursuant to K.”
— K.S.A. § 79-5a01(c) — 1 case
In re the Appeals of Various Applicants from a Decision of the Div. of Prop. Valuation, 313 P.3d 789 (Kan. 2013). “See K.S.A. 2012 Supp. 79-5a01. The taxpayers challenge COTA’s decision arguing, in part, that it violates the Commerce Clause of the United States Constitution and the Due Process Clause of the Fourteenth Amendment to the United States Constitution, as well as Article 11, § 1(b)…”
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