KSA 79-303 states "Every person, association, company, or corporation who owns or holds, subject to his or her control, any taxable personal property is required by law to list the property for assessment."
|The Property Of||Is Listed By|
|A Ward||His or Her Guardian|
|A Minor||His or Her Father; if not living or unsound, then His or Her Mother; if neither living, by the person In charge of the property.|
|A Trust for the Benefit of Another||The Trustee|
|An Estate of a Deceased Person||The Executor or Administrator|
|Held in Receivership||The Receiver|
|A Corporation||A Designee of the Corporation|
|A Company or Firm||An agent or Partner|
If any person, association, company or corporation has in their possession or custody any taxable personal property belonging to others, it shall be their duty to list the property with the appraiser in the name of the owner of the property.