| Who must list property?
Listing are determined by
Kansas statute as follows: |
|
K.S.A. 79-303:
Every
person, association, company or corporation who shall own or
hold, subject to his or her control, any tangible personal
property shall list said property for assessment. |
K.S.A. 79-304:
In additions, if the owner has someone else prepare the tax
statement form (rendition) the owner
must
also sign and certify that the information presented therein is
true and correct. |
|
K.S.A. 79-306:
All tangible personal property subject to taxation shall be
listed and assessed as of the first day of January of each year. |
K.S.A. 79-301:
A request for an extension of the filing time must be in writing
and must be filed prior to the March 15th deadline
for personal property and April 1st for oil and gas. |
|
K.S.A. 79-1411(b)
and K.S.A. 79-1461:
If a taxpayer fails or refuses to file a rendition or, if the
rendition filed does not truly represent all the property, the
County Appraiser has the duty to investigate, identify, list and
value such property in an effort to achieve uniformity and
equality. |
K.S.A. 79-336:
Owner, lessee or operator of any mobile home park, and owner of
any land which is not used as a mobile home park but where any
one or more mobile/manufactured homes are located, shall furnish
the county assessor of the county wherein said mobile home park
or land is located as of January 1 of each year. |
|
K.S.A. 79-338:
The owner, lessee or operator of any watercraft dock where any
one or more watercraft are docked shall furnish the county
assessor of the county wherein such watercraft dock is located a
list of all watercraft docked there at and a list of the names
and addresses of the owners of said watercraft as of January 1
of each year. |
|
| |
|
To acquire
the reporting form, you can go online at
www.ksrevenue.org/forms-pvd.htm or they are available in the
Appraiser’s Office. |
| |
| Click for
Kansas statutes. |
| |
| REMEMBER:
It is your responsibility to file this information with the
County Appraiser’s Office by March 15th of each year
to avoid a penalty. Oil and gas renditions are to be filed on
or before April 1st. Property subject to taxation can be
assessed for the year it was discovered and the two prior years. |
