Kansas Statutes
§ 79-3281 — Same; property owned or rented, value; net annual rate
Kansas § 79-3281
This text of Kansas § 79-3281 (Same; property owned or rented, value; net annual rate) 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. § 79-3281 (2026).
Text
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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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.
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Kansas § 79-3281, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3281.