HB 2358--
Session of 1997
By Representative Edmonds

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 K.S.A. 1996 Supp. 79-412 is hereby repealed. 24 Sec. 3.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.