Public Utilities

  1. Law
  2. Kansas Statutes
  3. Taxation
  4. Public Utilities

Checkout our iOS App for a better way to browser and research.

Section
79-5a01

Public utility or public utilities; defined.

Section
79-5a01c

Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.

Section
79-5a02

Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.

Section
79-5a03

Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.

Section
79-5a04

Same; valuation of real and personal property.

Section
79-5a05

Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.

Section
79-5a08

Public utility or public utilities; acquisition of property of utility by another; public utility sales validation questionnaire required.

Section
79-5a09

Same; failure to comply with act; penalties.

Section
79-5a10

Application of 79-5a04.

Section
79-5a11

Administration and enforcement by secretary of revenue; rules and regulations.

Section
79-5a12

Application of 79-5a01, 79-5a06a and 79-5a11.

Section
79-5a13

Application of K.S.A. 79-5a01.

Section
79-5a14

Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty.

Section
79-5a15

Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction.

Section
79-5a25

Apportionment of assessed valuation of certain utilities to taxing districts.

Section
79-5a26

Apportionment of assessed valuation of railroads to taxing districts.

Section
79-5a27

Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure.

Section
79-5a28

Application of 79-5a25 to 79-5a27.