Kansas Statutes
§ 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.
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Kansas § 79-3281 (Same; property owned or rented, value; net annual rate) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Amoco Production Co. v. Armold, Director of Taxation
518 P.2d 453 (Supreme Court of Kansas, 1974)
Pioneer Container Corp. v. Beshears
684 P.2d 396 (Supreme Court of Kansas, 1984)
Legislative History
L. 1963, ch. 485, § 11; April 25.