Home/Kansas/Statutes/Ch. 79: TAXATION/Art. 1: PROPERTY SUBJECT TO TAXATION/§ 79-101
Kansas Statutes

§ 79-101 — Property taxable

Kansas § 79-101
JurisdictionKansas
Ch. 79TAXATION
Art. 1PROPERTY SUBJECT TO TAXATION

This text of Kansas § 79-101 (Property taxable) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Kan. Stat. Ann. § 79-101 (2026).

Text

All property in this state, real and personal, not expressly exempt therefrom, shall be subject to taxation in the manner prescribed by this act.

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Related

In Re Tax Protest of Strayer
716 P.2d 588 (Supreme Court of Kansas, 1986)
36 case citations
Atchison, Topeka & Santa Fe Railway Co. v. Lennen
552 F. Supp. 1031 (D. Kansas, 1982)
15 case citations
In Re Tax Exemption Application of Kaul
933 P.2d 717 (Supreme Court of Kansas, 1997)
15 case citations
In re the Appeals of Various Applicants from a Decision of the Division of Property Valuation
313 P.3d 789 (Supreme Court of Kansas, 2013)
14 case citations
In Re the Equalization Appeal of Tallgrass Prairie Holdings, LLC
333 P.3d 899 (Court of Appeals of Kansas, 2014)
11 case citations
State Ex Rel. Stephan v. Martin
641 P.2d 1020 (Supreme Court of Kansas, 1982)
10 case citations
In Re Westboro Baptist Church
189 P.3d 535 (Court of Appeals of Kansas, 2008)
6 case citations
In Re Tax Appeal of Western Resources, Inc.
919 P.2d 1048 (Court of Appeals of Kansas, 1996)
5 case citations
In Re Appeal of Inter-Faith Villa, L.P.
185 P.3d 295 (Court of Appeals of Kansas, 2008)
4 case citations
In Re Applications of Kansas Christian Home
2 P.3d 168 (Supreme Court of Kansas, 2000)
2 case citations
Alliance Well Service, Inc. v. Pratt County, Kansas
(Court of Appeals of Kansas, 2022)
Attorney General Opinion No.
(Kansas Attorney General Reports, 2009)
In re Equalization Appeal of Kansas Star Casino
(Court of Appeals of Kansas, 2021)
In re Equalization Appeals of Kansas Star Casino
(Court of Appeals of Kansas, 2020)
In re Equalization Appeals of Walmart Stores
(Court of Appeals of Kansas, 2021)

Legislative History

L. 1876, ch. 34, § 1; March 11; R.S. 1923, 79-101.

Nearby Sections

15
§ 79-1006
Tax situs of property; nonresidents; elevators
§ 79-1007
Manufacturer to list value of all engines, tools and machinery not forming part of real property used in manufacturing
§ 79-1008
Collection of taxes from nonresident contractors; "contractor" defined
§ 79-1009
Collection of taxes from non-resident contractors; registration for certain contracts
§ 79-101
Property taxable
§ 79-1010
Same; surety bonds for certain contractors; conditions; amount; increase, when; release; withholding moneys by certain contractors to guarantee payment of taxes; enforcement of act
§ 79-1011
Same; secretary of state as agent for service of process, appointment; effect
§ 79-1012
Same; actions against contractors; procedure
§ 79-1013
Same; failure to comply with act; effect
§ 79-1014
Same; administration of act; rules and regulations; release of bond
§ 79-1015
Same; penalties for violations
§ 79-102
Words and phrases
§ 79-1105c
Taxation of the business of banking; prohibiting certain taxes; right to protest payment of taxes
§ 79-1106
Taxation of national banking associations, banks, trust companies and savings and loan associations; purpose of act
§ 79-1107
National banking associations and state banks; tax imposed; rate of tax
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Bluebook (online)
Kansas § 79-101, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-101.