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haws, statutes, etc. Tox low.

LAWS RELATING

ΤΟ

ASSESSMENT AND TAXATION

IN

KANSAS.

Compiled by the Tax Commission,
August, 1911.

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313
FI

KAN 135

7235

911

The law of assessment and taxation as published herein is taken from Dassler's General Statutes of 1909 by permission of Geo. W. Crane & Company, owners of the copyright of said Statutes. Included also are all amendments made by the legislature of 1911, and all new provisions relating to the subject.

NOTE.

This pamphlet has been published by the Tax Commission for the convenience of the county assessor, the deputy assessors, and other county officers. The whole of the present law of assessment and taxation as contained in Dassler's General Statutes of 1909 and the Session Laws of 1911 is included.

It is thought best for convenience of reference in correspondence, and perhaps for other uses, to use the same section numbers that are used in the General Statutes.

For purposes of designation, new sections are given provisionally the general number of the preceding section, with a letter of the alphabet annexed.

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730576

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Douglas Johnson

Dickinson

Ellsworth

Saline

Morris

Osage

Franklin Miami

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Anderson Linn

Pawnee

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§ 9214. Property subject to taxation. § 1. That all prop-
erty in this state, real and personal, not expressly exempt
therefrom, shall be subject to taxation in the manner pre-
scribed by this act. [L. 1876, ch. 34, § 1; March 11.]

§ 9215. Definitions of terms. § 2. That the terms "real
property," "real estate," and "land," when used in this act,
except as otherwise specifically provided, shall include not only
the land itself, but all buildings, fixtures, improvements,

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