Session of 1998
                   
HOUSE BILL No. 2995
         
By Committee on Taxation
         
2-25
            9             AN ACT relating to property taxation; concerning the classification of
10             detention centers; amending K.S.A. 79-1439 and repealing the existing
11             section.
12            
13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 79-1439 is hereby amended to read as follows:
15       79-1439. (a) All real and tangible personal property which is subject to
16       general ad valorem taxation shall be appraised uniformly and equally as
17       to class and, unless otherwise specified herein, shall be appraised at its
18       fair market value, as defined in K.S.A. 79-503a, and amendments thereto.
19           (b) Property shall be classified into the following classes and assessed
20       at the percentage of value prescribed therefor:
21           (1) Real property shall be assessed as to subclass at the following
22       percentages of value:
23           (A) Real property used for residential purposes including multi-fam-
24       ily residential real property, real property necessary to accommodate a
25       residential community of mobile or manufactured homes including the
26       real property upon which such homes are located and residential real
27       property used partially for day care home purposes if such home has been
28       registered or licensed pursuant to K.S.A. 65-501 et seq., and amendments
29       thereto at 11.5%. As used in this clause, real property used for residential
30       purposes shall not include any detention center for the supervised con-
31       finement of criminal offenders;
32           (B) land devoted to agricultural use valued pursuant to K.S.A. 79-
33       1476, and amendments thereto, at 30%;
34           (C) vacant lots at 12%;
35           (D) real property which is owned and operated by a not-for-profit
36       organization not subject to federal income taxation pursuant to section
37       501 of the federal internal revenue code and included herein pursuant to
38       K.S.A. 79-1439a, and amendments thereto, at 12%;
39           (E) public utility real property, except railroad property which shall
40       be assessed at the average rate all other commercial and industrial prop-
41       erty is assessed, at 33%. As used in this paragraph, ``public utility'' shall
42       have the meaning ascribed thereto by K.S.A. 79-5a01, and amendments
43       thereto;

HB 2995

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  1           (F) real property used for commercial and industrial purposes and
  2       buildings and other improvements located upon land devoted to agricul-
  3       tural use at 25%; and
  4           (G) all other urban and rural real property not otherwise specifically
  5       subclassed at 30%.
  6           (2) Personal property shall be classified into the following classes and
  7       assessed at the percentage of value prescribed therefor:
  8           (A) Mobile homes used for residential purposes at 11.5%;
  9           (B) mineral leasehold interests, except oil leasehold interests the av-
10       erage daily production from which is five barrels or less, and natural gas
11       leasehold interests, the average daily production from which is 100 mcf
12       or less, which shall be assessed at 25%, at 30%;
13           (C) public utility tangible personal property including inventories
14       thereof, except railroad personal property including inventories thereof,
15       which shall be assessed at the average rate all other commercial and in-
16       dustrial property is assessed, at 33%. As used in this paragraph, ``public
17       utility'' shall have the meaning ascribed thereto by K.S.A. 79-5a01, and
18       amendments thereto;
19           (D) all categories of motor vehicles listed and taxed pursuant to
20       K.S.A. 79-306d, and amendments thereto, and over-the-road motor ve-
21       hicles defined pursuant to K.S.A. 79-6a01, and amendments thereto, at
22       30%;
23           (E) commercial and industrial machinery and equipment, including
24       rolling equipment defined pursuant to K.S.A. 79-6a01, and amendments
25       thereto, which, if its economic life is seven years or more, shall be valued
26       at its retail cost when new less seven-year straight-line depreciation, or
27       which, if its economic life is less than seven years, shall be valued at its
28       retail cost when new less straight-line depreciation over its economic life,
29       except that, the value so obtained for such property as long as it is being
30       used shall not be less than 20% of the retail cost when new of such
31       property at 25%; and
32           (F) all other tangible personal property not otherwise specifically
33       classified at 30%.
34           Sec. 2. K.S.A. 79-1439 is hereby repealed.
35           Sec. 3. This act shall take effect and be in force from and after its
36       publication in the statute book.
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