Kan. Stat. Ann. § 79-5a26
Apportionment of assessed valuation of railroads to taxing districts
Kansas · Kansas Statutes Annotated Chapter 79 — Taxation · Status: effective
Cite this
- Citation
- Kan. Stat. Ann. § 79-5a26, Apportionment of assessed valuation of railroads to taxing districts, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2617540
- Permanent ID
ys:prov:2617540@1- SHA-256
2c66a7f2a6455bc2ff009a2d213d324626313f6b4e5dcc9f8ead248b8ed960c5
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
After the completion of the valuation of railroad properties the director of property valuation shall apportion the assessed valuation to taxing units in the following manner:
First. There shall be assigned an average assessed valuation per mile to first main track which shall include: Track, trackage rights, right-of-way, franchise, roadbed, rolling stock, telegraph lines and instruments connected therewith, materials, tools, supplies and all other property used in the operation of the road other than structures and improvements on the rights-of-way and real estate off the rights-of-way located therein.
Second. There shall be assigned an average assessed valuation per mile in each taxing unit to all other track located therein.
Third. There shall be assigned an assessed valuation to structures and improvements on the rights-of-way and to real estate off the rights-of-way located therein.