Public Utility Statutes
The statutes governing the valuation of public utility’s
in Kansas can be found on the web at:
You will need to know the statute number that covers the topic of your inquiry.
Public utility statutes are found in Chapter 79—TAXATION, Article 5a—PUBLIC UTILITIES.
79-5a01 - Public utility
or public utilities; defined
79-5a02 - Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.
795a03 - Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.
79-5a04 - Same; valuation of real and personal property.
79-5a05 - Same; statement of appraised valuation; objection by utility, notice and informal conference; correction of valuation.
79-5a08 - Same; acquisition of property of one utility by another; certificate of value to director.
79-5a09 - Same; failure to comply with act; penalties
79-5a11 - Administration and enforcement by secretary of revenue; rules and regulations.
79-5a14 - Penalty for late filing of or failure to file statement listing property by public utility; abatement of penalty.
79-5a15 - Listing and appraisal of escaped public utility property; duties of director of property valuation; penalty; abatement or reduction.
79-5a25 - Apportionment of assessed valuation of certain utilities to taxing districts.
79-5a26 - Apportionment of assessed valuation of railroads to taxing districts.
79-5a27 - Certification of assessed valuations apportioned to taxing districts to county clerks.
The following are other statutes that may be of interest to Public Utilities.
79-322 - Highway or railway
bridge on state line; listing and valuing.
79-422 - Public utility property listed as real estate.
79-1403 - Investigations; reports by local officers; testimony and production of books; witness fees; perjury.
79-1468 - Preparation and furnishing of taxing unit maps by county clerk to county appraiser; contents (and to public utilities).
8-173 - Registration of vehicles; proof of payment of personal property taxes or evidence of assessment; registration not accepted if personal property taxes delinquent.
74-2426 - Orders of board rendered in accordance with Kansas administrative procedure act; petition for reconsideration; judicial review.
74-2438 - Appeals to state board; notice and hearing; interest tolled, when; procedure.