Who must report?

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 WardHis or Her Guardian
A MinorHis 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 PersonThe 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.

Show All Answers

1. What is personal property?
2. What personal property is taxable?
3. Who must report?
4. What is to be reported?
5. How is personal property classified and assess in Kansas?
6. Who must sign the personal property rendition?
7. When and where does a taxpayer file a rendition?
8. What penalties apply to personal property?
9. How are motor vehicles appraised?
10. How are recreational vehicles (RVs) taxed?
11. What is commercial and industrial machinery and equipment?