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 9  AN ACT relating to property taxation; concerning certain improvements
10    located on land owned by cities; amending K.S.A. 1996 Supp. 79-412
11    and repealing the existing section.
12
13  Be it enacted by the Legislature of the State of Kansas:
14    Section 1.  K.S.A. 1996 Supp. 79-412 is hereby amended to read as
15  follows: 79-412. It shall be the duty of the county or district appraiser to
16  value the land and improvements; but the value of the land and improve-
17  ments shall be entered on the assessment roll in a single aggregate, except
18  as hereinafter provided. Improvements owned by entities other than a
19  city and located on land owned by a city may be assessed to the owners
20  of such improvements, and the taxes imposed on such improvements may
21  be collected by levy and sale of the interests of such owners the same as
22  in cases of the collection of taxes on personal property.
23    Sec. 2.  K.S.A. 1996 Supp. 79-412 is hereby repealed.
24    Sec. 3.  This act shall take effect and be in force from and after its
25  publication in the statute book.