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§ 1. System of taxation; classification; exemption. (a) The provisions of this subsection shall govern the assessment and taxation of property on and after January 1, 2013, and each year thereafter. Except as otherwise hereinafter specifically provided, the legislature shall provide for a uniform and equal basis of valuation and rate of taxation of all property subject to taxation. The legislature may provide for the classification and the taxation uniformly as to class of recreational vehicles and watercraft, as defined by the legislature, or may exempt such class from property taxation and impose taxes upon another basis in lieu thereof. The provisions of this subsection shall not be applicable to the taxation of motor vehicles, except as otherwise hereinafter specifically provided, mineral products, money, mortgages, notes and other evidence of debt and grain. Property shall be classified into the following classes for the purpose of assessment and assessed at the percentage of value prescribed therefor:

     Class 1 shall consist of real property. Real property shall be further classified into seven subclasses. Such property shall be defined by law for the purpose of subclassification and assessed uniformly as to subclass at the following percentages of value:
(1)     Real property used for residential purposes including multi-family residential
          real property and real property necessary to accommodate a residential
          community of mobile or manufactured homes including the real property
          upon which such homes are located............................................................... 11¹/₂%
(2)     Land devoted to agricultural use which shall be valued upon the basis of its
          agricultural income or agricultural productivity pursuant to section 12 of
          article 11 of the constitution............................................................................... 30%
(3)     Vacant lots........................................................................................................... 12%
(4)     Real property which is owned and operated by a not-for-profit organization
          not subject to federal income taxation pursuant to section 501 of the federal
          internal revenue code, and which is included in this subclass by law................. 12%
(5)     Public utility real property, except railroad real property which shall be
          assessed at the average rate that all other commercial and industrial
          property is assessed............................................................................................. 33%
(6)     Real property used for commercial and industrial purposes and buildings and
          other improvements located upon land devoted to agricultural use.................... 25%
(7)     All other urban and rural real property not otherwise specifically
          subclassified........................................................................................................ 30%
     Class 2 shall consist of tangible personal property. Such tangible personal property shall be further classified into six subclasses, shall be defined by law for the purpose of subclassification and assessed uniformly as to subclass at the following percentages of value:
(1)     Mobile homes used for residential purposes.................................................. 11¹/₂%
(2)     Mineral leasehold interests except oil leasehold interests the average daily
          production from which is five barrels or less, and natural gas leasehold
          interests the average daily production from which is 100 mcf or less,
          which shall be assessed at 25%........................................................................... 30%
(3)     Public utility tangible personal property including inventories thereof, except
          railroad personal property including inventories thereof, which shall be
          assessed at the average rate all other commercial and industrial property is
          assessed............................................................................................................... 33%
(4)     All categories of motor vehicles not defined and specifically valued and taxed
          pursuant to law enacted prior to January 1, 1985............................................... 30%
(5)     Commercial and industrial machinery and equipment which, if its economic
          life is seven years or more, shall be valued at its retail cost when new less
          seven-year straight-line depreciation, or which, if its economic life is less
          than seven years, shall be valued at its retail cost when new less straight-
          line depreciation over its economic life, except that, the value so obtained
          for such property, notwithstanding its economic life and as long as such
          property is being used, shall not be less than 20% of the retail cost when
          new of such property........................................................................................... 25%
(6)     All other tangible personal property not otherwise specifically classified......... 30%
     (b) All property used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent and charitable purposes, farm machinery and equipment, merchants' and manufacturers' inventories, other than public utility inventories included in subclass (3) of class 2, livestock, and all household goods and personal effects not used for the production of income, shall be exempted from property taxation.

History: Adopted by Convention, July 29, 1859; ratified by electors, October 4, 1859; L. 1861, p. 62; L. 1923, ch. 255, § 1; L. 1963, ch. 459, § 1; L. 1974, ch. 460, § 1; L. 1985, ch. 364, § 1; L. 1992, ch. 342, § 1; L. 2012, ch. 180, § 1; November 6, 2012.

Law Review and Bar Journal References:

Legal Framework Governing the Kansas Non-Profit Corporation-Part II, Fred Lovitch, 48 J.B.A.K. 343, 348 (1979).

The Kansas Property Tax: Mischievous, Misunderstood, and Mishandled, Lori M. Callahan and Linda Parks, 22 W.L.J. 318 (1983).

The Kansas Property Tax: Understanding and Surviving Reappraisal, P. John Brady, Brian T. Howes and Greg L. Musil, 57(3) J.K.B.A. 23, 24 (1988).

Justifying Real Property Tax Exemptions in Kansas, James P. Buchele, 27 W.L.J. 252, 253, 254, 257, 261 (1988).

Reappraisal-How Long Will It Last, Bruce Landeck, 58 J.K.B.A. No. 1, 15, 18 (1989).

Liberalizing Kansas Real Property Tax Exemptions: The 1988 Legislation, Joan M. Bowen, 37 K.L.R. 597, 615, 639 (1989).

Kansas Property Classification and Reappraisal: The 1986 Constitutional Amendment and Statutory Modifications, Nancy Ogle, 29 W.L.J. 26 (1989).

Spurring Economic Development in Kansas Through Property Tax Exemptions-Are We Getting the Results We Want? Laura Ellen Johnson, 30 W.L.J. 82, 83 (1990).

Survey of Kansas Law: Taxation, Sandra Craig McKenzie, 41 K.L.R. 727, 735 (1993).

Tax Law: Braum, a Valuable Tax Crop [Board of County Commissioners v. Smith, 857 P.2d 1386 (Kan. Ct. App. 1993)], Nels P. Noel, 34 W.L.J. 381, 388 (1995).

Legislature Passes Property Tax Exemptions and Credits, S. Lucky Defries, 75 J.K.B.A. No. 10, 17 (2006).

Attorney General's Opinions:

Finance and taxation; uniform and equal rate of assessment and taxation. 79-31.

Finance and taxation; uniform and equal rate of assessment and taxation. 79-50.

Finance and taxation; uniform and equal rate of assessment and taxation. 79-64.

Property valuation, equalizing assessments, assessors and assessment of property; powers and duties of county and district appraisers. 79-78.

Taxation; grain; occupation tax. 79-158.

Finance and taxation; uniform and equal rate of assessment and taxation. 79-159.

Listing property for taxation; place of listing. 79-185.

Taxation; public utilities; valuation of real and personal property. 80-83.

Groundwater management districts; imposition of annual assessment on unified school district. 80-96

Port authorities; exemption of port authority property from property taxes. 80-184.

Legislature; approval or veto of bills by the governor. 81-32.

Finance and taxation; uniform and equal rate of assessment and taxation. 82-234.

Taxation; property subject to taxation; golf carts. 82-260.

Taxation; Kansas retailers' sales tax; exempt sales. 82-281.

Home rule; exercise of authority through ordinance; effect of resolution. 83-64.

Collection, storage and impounding of waters; construction and maintenance of dams; donation of easements; tax exemption. 85-43.

Valuation based on agricultural income or productivity. 85-135.

Uniform and equal rate of assessment and taxation; listing inventory of merchant for taxation; fair market value in money. 85-162.

Lotteries. 86-35.

Church parsonages; application for exemption. 86-119.

Property exempt from taxation; farm machinery and equipment held as inventory. 86-132.

Oil and gas wells; regulatory provisions; use of conservation fee funds. 86-138.

Aggregate tax levy limitations; reappraisal. 87-163.

Exemption of property for economic development; exclusive use requirement. 88-123.

Shawnee county fair association-tax levy, protest petition and election. 88-136.

Statewide reappraisal of farm land; methods of establishing valuations. 88-144.

Tax exempt property; machinery and equipment of electric utility company. 88-158.

Property valuation, county and district appraisers' duties; valuation methods; pasture and rangeland. 89-63.

Coal and gas of public utility; system of taxation; classification; exemption. 89-85.

Statewide reappraisal of real property; CRP land. 89-144.

Taxation; classification. 89-145.

Extending deadline for property tax payment; equal protection. 89-146.

Property exempt from taxation; merchants' and manufacturers' inventory. 89-148.

Classification; excise tax on inventories. 89-150.

Classification of property; constitutionality. 90-10.

County planning and zoning; agricultural purposes; greyhound operations. 90-68.

Change in property valuation for tax purposes. 90-82.

System of taxation; classification; exemptions; uniform and equal provisions of constitution. 91-71.

Community colleges; boards of trustees; powers and duties; political campaign posters and signs on campus. 91-112.

Taxation; classification; uniform and equal requirement on state assessed taxes. 91-147.

Taxation; extent of classification for 501 organizations. 93-17.

Water pollution act; stormwater utility fee; state-owned and operated facility. 93-32.

Public utilities; definition; constitutionality of excluding certain telephone companies. 93-142.

Contracts for assistance in collecting property taxes. 94-8.

Property taxation; classification; commercial and industrial machinery and equipment not in use. 94-52.

Property tax obligation release; escaped personal property; constitutionality. 94-79.

Property tax accumulated interest amnesty program in Wyandotte county; uniform operation of law; constitutionality. 94-89.

Taxation classification; recreational vehicles; application to houseboats. 95-18.

Classification and valuation of machinery and equipment; "used factor"; ownership by not-for-profit organizations. 95-99.

Beds, sheets and forks, valued and taxed as commercial and industrial machinery and equipment. 96-41.

Constitutional exemption from property taxation for farm machinery and equipment does not require that property be exclusively used for farming. 97-11.

Classification of property as commercial and industrial machinery and equipment; personal property in process of construction and installation. 97-97.

Public utility defined for the purpose of property tax classification. 1999-21.

Property tax rates based on private resident versus commercial home builder violates uniform and equal constitutional provisions. 2007-38.

Bill providing tax exemption to builders for newly constructed residences until sold violates article 11, § 1 of Kansas Constitution. 2008-12.

Property of an LLC operating within Fort Riley is subject to taxation, absent a specific exemption. 2009-1.

CASE ANNOTATIONS

1. Assessment on property benefited by special improvement; "tax" considered. Todd v. Atchison, 9 Kan. App. 251, 59 P. 676.

2. Injunction granted where property unlawfully taxed more than its proportion. Railway Co. v. Geary County, 9 Kan. App. 350, 58 P. 121. Reversed: Geary County v. Railway Co., 62 Kan. 168, 61 P. 693.

3. Penalty upheld where injunction against collection of taxes is dissolved. Railway Co. v. Labette County, 9 Kan. App. 545, 59 P. 383.

4. Valuation of personal property for all purposes must be uniform. Stanfield v. Boyd, 10 Kan. App. 265, 62 P. 721.

5. Statute taxing certain counties because of delinquent taxes void. The State, ex rel., v. Leavenworth County, 2 Kan. 61.

6. Levying cost of improvements on lots according to area valid. Hines v. City of Leavenworth, 3 Kan. 186, 197.

7. Lands of united tribes of Shawnee Indians, subject to taxation. Blue-jacket v. Commissioners of Johnson County, 3 Kan. 299, 364. Reversed: The Kansas Indians, 72 U.S. 737, 759, 18 L.Ed. 667.

8. Assessment of railroad by board of county clerks held valid. Gulf Railroad Co. v. Morris, 7 Kan. 210, 220.

9. Land owned by educational institution, but unoccupied, not exempt. Washburn College v. Comm'rs of Shawnee Co., 8 Kan. 344, 348.

10. Dwelling owned by church, used exclusively as residence, not exempt. Vail v. Beach, 10 Kan. 214.

11. Use for "educational purposes" must be direct, immediate and exclusive. St. Mary's College v. Crowl, Treas, etc., 10 Kan. 442, 449.

12. Relief bonds, not for public purposes, tax unconstitutional. The State, ex rel., v. Osawkee Township, 14 Kan. 418. Questioned: Treadwell v. Beebe, 107 Kan. 31, 190 P. 768, and State, ex rel., v. Kansas City, 140 Kan. 471, 477, 37 P.2d 18.

13. Agricultural college lands held under contracts of purchase are taxable. Oswalt v. Hallowell, 15 Kan. 154, 156.

14. Both statute and city ordinance taxing foreign insurance company valid. City of Leavenworth v. Booth, 15 Kan. 627.

15. Law apportioning indebtedness when county divided does not conflict herewith. Comm'rs of Sedgwick Co. v. Bunker, 16 Kan. 498, 504.

16. "Uniform and equal rate of assessment and taxation" construed. Comm'rs of Ottawa Co. v. Nelson, 19 Kan. 234.

17. Uniform assessment and taxation herein contrasted with other state constitutions. Francis, Treas., v. A. T. & S. F. Rld. Co., 19 Kan. 303, 306.

18. Rolls should contain names of all parties owning taxable property. The State, ex rel., v. Comm'rs of Phillips Co., 26 Kan. 419, 424.

19. Commpromise-tax law held not to violate section. Ide, Receiver, v. Finneran, 29 Kan. 569.

20. Corporation tax depending on tax imposed by other states, valid. Phoenix Ins. Co. v. Welch, Supt., 29 Kan. 672, 674.

21. Property conveyed to county, used exclusively for county purposes, exempt. Durkee v. Comm'rs of Greenwood Co., 29 Kan. 697.

22. Special assessments for improvements, not taxes within meaning of section. Tull v. Royston, 30 Kan. 617, 619, 2 P. 866.

23. Section refers to property tax; does not prohibit license tax. City of Newton v. Atchison, 31 Kan. 151, 1 P. 288.

24. Tax on cattle driven into state after March 1, void. Graham v. Comm'rs of Chautauqua Co., 31 Kan. 473, 477, 2 P. 549.

25. Assessment on property must be uniform and equal. Newman v. City of Emporia, 32 Kan. 456, 460, 4 P. 815.

26. Taxation on railroad property only, to pay railroad commissioners, unconstitutional. A. T. & S. F. Rld. Co. v. Howe, Treas., 32 Kan. 737, 5 P. 397.

27. Ordiance regulating, restricting and taxing dogs, not in conflict herewith. The State, ex rel., v. City of Topeka, 36 Kan. 76, 85, 12 P. 310.

28. Stenographer's fee is not a tax within the meaning hereof. Beebe v. Wells, 37 Kan. 472, 475, 15 P. 565.

29. Statute permitting exemption of property of nonresidents of township void. M. & M. Rly. Co. v. Champlin, Treas., 37 Kan. 682, 16 P. 222.

30. Unplatted land lying within city is subject to city taxation. Mendenhall v. Burton, 42 Kan. 570, 575, 22 P. 558.

31. Road improvement statute claimed to be unconstitutional but other controlling questions in the case; court refused to determine constitutionality. Barker v. Comm'rs of Wyandotte Co., 45 Kan. 681, 683, 693, 26 P. 585.

32. Uniform and equal rate required merely in each taxing district. Elevator Co. v. Stewart, 50 Kan. 378, 383, 32 P. 33.

33. Land sold by United States to individuals may be subject to state tax after first installment payment. Logan v. Comm'rs of Clark Co., 51 Kan. 747, 753, 33 P. 603.

34. When exemption claimed, person must bring himself clearly within exemption. Stahl v. Educational Assoc'n, 54 Kan. 542, 547, 38 P. 796.

35. Assessment some property full value, other three-fourths less, excess illegal. C. B. & Q. Rld. Co. v. Comm'rs of Atchison Co., 54 Kan. 781, 787, 39 P. 1039.

36. Property taxed for fire tax but excluded from benefit, unconstitutional. Railway Co. v. Clark, 60 Kan. 826, 58 P. 477.

37. Tax on insurance contracts with unlicensed companies unconstitutional. In re Page, 60 Kan. 842, 848, 58 P. 478.

38. Act providing for taxation of judgment held unconstitutional. Hamilton v. Wilson, 61 Kan. 511, 515, 59 P. 1069.

39. Equalization fixed by state board compulsory only for state taxes. Geary County v. Railway Co., 62 Kan. 168, 173, 61 P. 693.

40. Statute (79-2323) held not to violate this section. Railway Co. v. Labette County, 62 Kan. 550, 551, 64 P. 56.

41. Property used by mutual benefit insurance association not exempt. National Council v. Shawnee County, 63 Kan. 799, 803, 66 P. 1011.

42. Taxation for sewers; act does not violate this section. Kansas City v. Gibson, 66 Kan. 501, 72 P. 222.

43. Waterworks owned by city, although charging prescribed rentals, is exempt. Sumner County v. Wellington, 66 Kan. 590, 593, 72 P. 216.

44. "Uniform and equal" does not apply to penalty for nonpayment. Railway Co. v. Miami County, 67 Kan. 434, 438, 73 P. 103.

45. Taxation; judicial-sale act of 1901 constitutional. Baker v. Atchison County, 67 Kan. 527, 73 P. 70.

46. Compromise act, authorizing compromise of taxes on unsold property, valid. Trust Co. v. Davis, 76 Kan. 639, 642, 92 P. 707.

47. Drainage; lands not subject to overflow may be assessed. Roby v. Drainage District, 77 Kan. 754, 95 P. 399.

48. Authorizing city to issue bonds aiding university, not in conflict herewith. The State v. Lawrence, 79 Kan. 234, 245, 100 P. 485.

49. Act making estates liable for maintenance at state hospital valid. Kaiser v. The State, 80 Kan. 364, 371, 102 P. 454.

50. Only property used exclusively, directly and immediately in dispensing charity, exempt. Mason v. Zimmerman, 81 Kan. 799, 807, 106 P. 1005.

51. Exemption based solely upon exclusive use; charitable purposes discussed. Masonic Home v. Sedgwick County, 81 Kan. 859, 868, 106 P. 1082.

52. Taxation of stock owned by resident in foreign corporation valid. Hunt v. Allen County, 82 Kan. 824, 826, 109 P. 106.

53. Collection of excess enjoined where unlawful, intentional discrimination in valuation. Bank v. Lyon County, 83 Kan. 376, 379, 111 P. 496.

54. Property in Kansas belonging to foreign municipality, subject to taxation. The State v. Holcomb, 85 Kan. 178, 180, 182, 116 P. 251.

55. Where property exempt hereunder, Legislature cannot limit amount of property. Ottawa University v. Stratton, 85 Kan. 246, 248, 116 P. 892.

56. Collection of expenses in eradicating San Jose scale held valid. Balch v. Glenn, 85 Kan. 735, 740, 119 P. 67.

57. Legislature may exempt residents in certain cities from poll tax. Shane v. City of Hutchinson, 88 Kan. 188, 192, 127 P. 606.

58. Inheritance tax law of 1909 did not conflict herewith. The State, ex rel., v. Cline, 91 Kan. 416, 137 P. 932.

59. School property not exempt from special assessments for public improvements. City of Wichita v. Board of Education, 92 Kan. 967, 968, 142 P. 946.

60. Registration fees for real-estate mortgages (L. 1915, ch. 250) held unconstitutional. Wheeler v. Weightman, 96 Kan. 50, 149 P. 977.

61. Taxation for current expenses; classification of counties considered. Railway Co. v. Cowley County, 97 Kan. 155, 155 P. 18.

62. Oil inspection fee held unconstitutional. The State, ex rel. , v. Cumiskey, 97 Kan. 343, 352, 155 P. 47.

63. County aid to state fairs held constitutional. The State, ex rel., v. Reno County, 98 Kan. 648, 649, 158 P. 861.

64. Statute providing manner of listing insurance company's property valid. Freedom Township v. Douglas, 99 Kan. 176, 179, 160 P. 1147.

65. Moving-picture films; fees collected for examination valid. The State, ex rel., v. Ross, 101 Kan. 377, 378, 166 P. 505.

66. Employment of county prisoners on public works not unconstitutional. The State, ex rel., v. Chase County, 101 Kan. 564, 567, 167 P. 1069.

67. Section does not forbid different methods of assessment. Bank v. Geary County, 102 Kan. 334, 347, 352, 170 P. 33.

68. Legislature may impose any part of the cost of a highway upon the county. Washburn v. Shawnee County, 103 Kan. 169, 170, 172 P. 997.

69. Deduction of debts from credits, statute valid. Ritchie v. Ahlstedt, 105 Kan. 739, 741, 186 P. 131.

70. Act providing for improvement of county roads valid. The State, ex rel., v. Raub, 106 Kan. 196, 198, 186 P. 989.

71. Statute providing for improvement of county roads and proceedings thereunder held valid. Field v. Reno County, 107 Kan. 397, 191 P. 315.

72. Act for keeping of insane persons by certain relatives valid. The State v. Bateman, 110 Kan. 546, 548, 204 P. 682.

73. Section cited in considering liability of county for paving assessments. City of St. John v. Stafford County, 111 Kan. 128, 130, 205 P. 1033.

74. Provisions relating to taxation of United States bonds unconstitutional. Lantz v. Hanna, 111 Kan. 461, 207 P. 767; Insurance Co. v. Lyons, County Assessor, 112 Kan. 384, 210 P. 1117.

75. Method of levying taxes for support of high schools valid. The State, ex rel., v. French, 111 Kan. 820, 827, 208 P. 664.

76. Lands of united tribes of Shawnee Native Americans not taxable. The Kansas Indians, 72 U.S. 737, 759, 18 L. Ed 667.

77. "Assessment" means valuation of property by proper officers for taxation. Western Union Telegraph Co. v. Howe, 180 F. 44, 52.

78. Exemptions to educational or charitable institutions applies only to those of Kansas. Trustees of March Foundation v. Railway Co., 116 Kan. 175, 225 P. 1029.

79. Exemptions are justified upon theory of peculiar benefits received by state. State, ex rel., v. Joslin, 116 Kan. 615, 227 P. 543.

80. Business colleges used for financial gain are not exempt from taxation. Lawrence Business College v. Douglas County, 117 Kan. 436, 232 P. 223.

81. Test whether hospital is charitable is whether it is maintained for gain. Nuns of St. Dominic v. Younkin, 118 Kan. 554, 235 P. 869.

82. Money and credits tax law does not violate section. David-Wellcome Mortgage Co. v. Haynes, 119 Kan. 1, 237 P. 918. Overruled: Voran v. Wright, 129 Kan. 601, 607, 284 P. 807.

83. Property purchased by city on October 13 is not subject to taxes for that year. City of Wichita v. Anderson, 119 Kan. 241, 237 P. 1024.

84. Residence of president owned by college is exempt from taxation. Kansas Wesleyan Univ. v. Saline County Comm'rs, 120 Kan. 496, 243 P. 1055.

85. Amendment of 1924 considered in determining method of taxing building and loans. Arkansas City Savings, B. & L. Ass'n v. Murray, 127 Kan. 208, 272 P. 135.

86. Life insurance company may deduct intangible assets in figuring tax value of stock. State, ex rel., v. Haynes, 128 Kan. 343, 278 P. 39.

87. Mercantile corporation may deduct its stock of another corporation in determining taxable values. Crosby Bros. Merc. Co. v. Shawnee County Comm'rs, 128 Kan. 740, 280 P. 786.

88. Classification permitted is of property and not of owners thereof. Voran v. Wright, 129 Kan. 1, 281 P. 938. Affirmed: 129 Kan. 601, 284 P. 807.

89. Kansas national bank tax cases resulting from intangible tax, and section 5219 of federal statutes. Central Nat. Bank v. McFarland, 20 F.2d 416; McFarland v. Central Nat. Bank, 26 F.2d 890.

90. Shares of state bank stock are validly assessed to shareholders at the intangible rate; classification not unlawful discrimination. Stevenson v. Metsker, 130 Kan. 251, 286 P. 673.

91. Reimbursement of benefit-district provision does not violate section. State, ex rel., v. State Highway Comm., 130 Kan. 456, 459, 461, 286 P. 244.

92. Amendment of 1924 does not permit 1925 and 1927 classifications of building and loan shares except as permanent shares. Ryan v. State Tax Commission, 132 Kan. 1, 2, 294 P. 938.

93. Cited in holding mortgage-registration act of 1925 constitutional. Citizens Bank v. State Tax Commission, 132 Kan. 5, 8, 14, 294 P. 940.

94. Masonic Temple not exempt from taxation as charitable institution. Manhattan Masonic Temple Ass'n v. Rhodes, 132 Kan. 646, 647, 296 P. 734.

95. Excessive levy for county general fund held valid. State, ex rel., v. Peal, 136 Kan. 136, 138, 13 P.2d 302.

96. Compensating trustees out of fund bequested as affecting exemption. Burrow v. Pleasant, 136 Kan. 670, 672, 17 P.2d 833.

97. College fraternity houses held not exempt: R. S. 79-203 void. Alpha Tau Omega v. Douglas County Comm'rs, 136 Kan. 675, 684, 18 P.2d 573.

98. Lands appropriated for public highways exempt; dicta. Reber v. Neibling, 138 Kan. 331, 336, 26 P.2d 269.

99. Section cited in holding K.S.A. 79-1911 constitutional. Kansas City S. Rly. Co. v. Cherokee County Comm'rs, 138 Kan. 534, 537, 27 P.2d 220.

100. K.S.A. 79-2917, authorizing delinquent tax levies, held valid. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 61, 64, 66, 46 P.2d 27.

101. Section has no application to motor-vehicle fuel tax. State, ex rel., v. Barton County Comm'rs, 142 Kan. 624, 625, 51 P.2d 33.

102. Cited in holding benevolent society was dual in character, charitable and for profit. McMillen v. Summunduwot Lodge, 143 Kan. 502, 506, 54 P.2d 985.

103. Municipally owned power plant partially outside city is exempt from taxation. State, ex rel., v. Smith, 144 Kan. 570, 571, 61 P.2d 897.

104. Question whether property is exempt from taxation is judicial one. State, ex rel., v. Davis, 144 Kan. 708, 62 P.2d 893.

105. Business college held operated for profit and not exempt. Lawrence Business College v. Gardner, 145 Kan. 145, 64 P.2d 63.

106. Statute (79-420), taxing interest in minerals as realty, held valid. Shaffer v. Kansas Farmers Union Royalty Co., 146 Kan. 84, 93, 69 P.2d 4.

107. Tax exemption power of Legislature not limited by section. City of Harper v. Fink, 148 Kan. 278, 279, 280, 80 P.2d 1080.

108. Statute avoiding unrecorded instruments conveying mineral rights (79-420) held valid. Hushaw v. Kansas Farmers' Union Royalty Co., 149 Kan. 64, 66, 68, 74, 86 P.2d 559.

109. Exemption provisions strictly construed; hospital operated in connection with insurance corporation not exempt. State, ex rel., v. Security Benefit Ass'n, 149 Kan. 384, 87 P.2d 560.

110. Injunction denied where overvaluation of property not fraudulent. Hanzlick v. Republic County Comm'rs, 149 Kan. 667, 670, 88 P.2d 1111.

111. Act taxing shares of stock at intangible rate held valid; history of section discussed and cases construing section reviewed and discussed. Hunt v. Eddy, 150 Kan. 1, 90 P.2d 747.

112. Real property valuation not determined entirely from net return; no constitutional right violated. Miller Investment Co. v. Sedgwick County Comm'rs, 151 Kan. 246, 248, 98 P.2d 109.

113. Real estate tax foreclosure act does not violate this section. State, ex rel., v. Wyandotte County Comm'rs, 154 Kan. 222, 225, 228, 117 P.2d 591.

114. Cited in construing will which used term "charitable or benevolent." Robinson v. Hammel, 154 Kan. 654, 659, 121 P.2d 200.

115. Finding that defendant's property not used exclusively for charitable purpose in tax exemption case is not proof of status of defendant in subsequent unemployment compensation case. Craig v. Kansas State Labor Commissioner, 154 Kan. 691, 695, 121 P.2d 203.

116. Income tax law provision forbidding deduction of interest paid to stockholders valid. Natural Gas Pipe Line Co. v. Commission of Revenue and Taxation, 155 Kan. 416, 418, 423, 125 P.2d 397.

117. Section inapplicable to license or excise taxes including sales and use taxes. City of Chanute v. Commission of Revenue and Taxation, 156 Kan. 538, 541, 542, 543, 134 P.2d 672.

118. Legislature may pass a law the operation of which depends upon a contingency; reciprocal provisions of act pertaining to insurance regulation held valid. In re Insurance Tax Cases, 160 Kan. 301, 303, 161 P.2d 726. Affirmed: 328 U.S. 822, 66 S. Ct. 1360, 1361, 90 L.Ed. 1602. Rehearing denied: 329 U.S. 819, 67 S. Ct. 27, 91 L.Ed. 697.

119. Property owned by Masonic order not exempt from taxation as charitable institution. Clements v. Ljungdahl, 161 Kan. 274, 277, 167 P.2d 603.

120. Laws 1945, chapter 179 (K.S.A. 19-2731 through 19-2752) relating to sewer districts, not violative of section. Johnson County Comm'rs v. Robb, 161 Kan. 683, 686, 690, 691, 692, 695, 171 P.2d 784.

121. Inapplicable to excise taxes; applies exclusively to taxation of property. State, ex rel., v. State Commission of Revenue and Taxation, 163 Kan. 240, 246, 248, 181 P.2d 532; Farmers Union C.C.E. v. Director of Revenue, 163 Kan. 266, 267, 181 P.2d 541.

122. Applicability of section to income tax mentioned but not determined. Hartman v. State Commission of Revenue and Taxation, 164 Kan. 67, 70, 73, 74, 75, 187 P.2d 939.

123. General tax for county flood control project held valid. Board of County Comm'rs v. Robb, 166 Kan. 122, 123, 124, 126, 131, 199 P.2d 530.

124. Statutory exemptions must have public purpose and promote public welfare; student dormitories and revenue bonds therefor may be exempted. State, ex rel., v. Board of Regents, 167 Kan. 587, 588, 594, 596, 207 P.2d 373.

125. Act taxing leased railway cars (79-906 et seq.) held valid. Associated Rly. Equipment Owners v. Wilson, 167 Kan. 608, 613, 614, 615, 617, 618, 208 P.2d 604.

126. Action to set aside tax foreclosure brought too late. Shell Oil Co. v. Board of County Comm'rs, 171 Kan. 159, 231 P.2d 220. Affirmed: 171 Kan. 595, 237 P.2d 257. Appeal dismissed: 342 U.S. 938, 72 S. Ct. 562, 96 L.Ed. 698. Also approved in Phillips Petroleum Co. v. Moore, 179 Kan. 482, 297 P.2d 183.

127. Hospital association property being used exclusively for charitable and benevolent purposes; exempt. A.T. & S.F. Hospital Ass'n v. State Commission of Revenue & Taxation, 173 Kan. 312, 317, 320, 246 P.2d 299.

128. Building not exclusively used for religious purposes not exempt from taxation. Defenders of the Christian Faith, Inc., v. Horn, 174 Kan. 40, 42, 44, 51, 52, 254 P.2d 830.

129. Kansas armory rental revenue bond act (K.S.A. 48-315 through 48-321) is constitutional. State, ex rel., v. Kansas Armory Board, 174 Kan. 369, 371, 373, 381, 256 P.2d 143.

130. Mentioned in holding charitable institutions are not exempt from tort liability. Noel v. Menninger Foundation, 175 Kan. 751, 763, 267 P.2d 751.

131. Kansas Turnpike Authority Act (K.S.A. 68-2001 through 68-2020) does not contravene section. State, ex rel., v. Kansas Turnpike Authority, 176 Kan. 683, 698, 273 P.2d 198.

132. Legislature has authority to classify certain property for taxation; mortgage registration act is such a case. National Bank of Tulsa v. Warren, 177 Kan. 281, 285, 279 P.2d 262.

133. Mentioned in discussing taxation of shares of capital stock. Runbeck v. Peterson, 177 Kan. 314, 318, 279 P.2d 233.

134. Mentioned; city owned property used exclusively by city to convey water to city held exempt. State, ex rel., v. Hedrick, 178 Kan. 135, 138, 283 P.2d 437.

135. Exemption of woman's club realty denied, when. State, ex rel., v. Lawrence Woman's Club, 178 Kan. 308, 311, 313, 285 P.2d 770.

136. Recordation of mortgage on church property not exempt from registration fee. Assembly of God v. Sangster, 178 Kan. 678, 680, 290 P.2d 1057.

137. Exemptions to religious organizations stated and discussed. Sunday School Board of the Southern Baptist Convention v. McCue, 179 Kan. 1, 4, 5, 6, 293 P.2d 234.

138. Section mentioned; method of valuing surface when minerals separated held illegal, arbitrary and discriminatory. Hitch Land & Cattle Co. v. Board of County Commissioners, 179 Kan. 357, 360, 364, 295 P.2d 640.

139. Exemption provision discussed in construing similar exemption in income tax act. Midwest Solvents Co. v. State Comm. of Rev. & Taxation, 183 Kan. 104, 109, 325 P.2d 311.

140. Petition to recover protested taxes sufficiently alleged fraud in making unequal assessments. Kansas City Southern Rly. Co. v. Board of County Comm'rs, 183 Kan. 675, 677, 679, 331 P.2d 899.

141. Regulatory statute cannot be used to collect revenue for other purposes. Panhandle Eastern Pipe Line Co. v. Fadely, 183 Kan. 803, 804, 806, 807, 808, 332 P.2d 568.

142. Kansas mortgage registration tax act is valid enactment hereunder. Missouri Pacific Railroad Co. v. Deering, 184 Kan. 283, 286, 336 P.2d 482. Certiorari denied: 361 U.S. 12, 80 S. Ct. 84, 4 L.Ed.2d 21.

143. Evidence insufficient to show property used directly, immediately, solely and exclusively for educational purposes; property taxable; cases reviewed. Kansas State Teachers Ass'n v. Cushman, 186 Kan. 489, 490, 491, 495, 496, 497, 499, 501, 502, 351 P.2d 19.

144. Building had only commercial use; not exempt from taxation hereunder or under K.S.A. 13-1406; vacation of void judgments. Shriver v. Board of County Commissioners, 189 Kan. 548, 550, 556, 370 P.2d 124.

145. Inapplicable to special assessments; cemetery corporation held liable for special assessment for street paving. Mount Hope Cemetery Co. v. City of Topeka, 190 Kan. 702, 708, 378 P.2d 30.

146. Where state board of equalization approves assessment it is essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 381, 383, 381 P.2d 527.

147. Good faith alone does not justify an assessment which is discriminatory in fact. Addington v. Board of County Commissioners, 191 Kan. 528, 530, 382 P.2d 315.

148. Taxpayer's property assessed at 30 percent of value, other property in county at 12 percent; assessment fraudulent and invalid. Addington v. Board of County Commissioners, 191 Kan. 528, 530, 382 P.2d 315.

149. City has authority to subject state-owned property to special assessments for public improvements. State Highway Commission v. City of Topeka, 193 Kan. 335, 337, 339, 393 P.2d 1008.

150. Exemption provisions strictly construed; burden of establishing exemption on claimant; depends on exclusive use, not ownership. Topeka Presbyterian Manor v. Board of County Commissioners, 195 Kan. 90, 93, 402 P.2d 802.

151. Section requires uniform and equal rate within each taxing district, not among all districts. State, ex rel., v. Hayden, 197 Kan. 199, 204, 416 P.2d 281.

152. Reappraisal of property for purpose of tax equalization; function of Legislature to provide means and agencies for providing equal rate of assessment. Board of County Commissioners v. Brookover, 198 Kan. 70, 73, 422 P.2d 906.

153. Courts will not interfere with legislative power of taxation unless exercised without authority or in unreasonable or arbitrary manner. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 220, 231, 436 P.2d 982.

154. Assessing intangible property at actual value and tangible property at 30% of its actual or market value does not violate constitution; verb "taxed" in 1924 amendment covers entire taxing process. Commercial National Bank v. Board of County Commissioners, 201 Kan. 280, 282, 283, 284, 287, 440 P.2d 634.

155. Contention of violation of section in action under K.S.A. 60-907; matter administrative; court without jurisdiction. Harshbarger v. Board of County Commissioners, 201 Kan. 592, 593, 422 P.2d 5.

156. Mentioned; assessment schedules of property valuation director failed to consider factors prescribed by K.S.A. 79-503; invalid. Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 3, 453 P.2d 59.

157. Uniformity in the basis of assessment is a necessary prerequisite to uniformity in taxation. Beardmore v. Ling, 203 Kan. 803, 806, 457 P.2d 117.

158. Act (79-306c) providing for listing and evaluation of motor vehicles upheld; did not result in invidious discrimination so as to destroy required uniformity and equality. State, ex rel., v. Dwyer, 204 Kan. 3, 7, 8, 9, 460 P.2d 507.

159. Cited; allegations of unequal assessments amounting to constructive fraud and illegal assessments; petition dismissed. McManaman v. Board of County Commissioners, 205 Kan. 118, 120, 468 P.2d 243.

160. District court holding that property acquired by condemnation was not being used so as to bring it within this article and section reversed. City of Winfield v. Board of County Commissioners, 205 Kan. 333, 334, 469 P.2d 424.

161. Property is exempt if it is used exclusively for the purposes stated in the exemption provisions. Trustees of The United Methodist Church v. Cogswell, 205 Kan. 847, 473 P.2d 1.

162. College fraternity houses held not exempt. Sigma Alpha Epsilon Fraternal Ass'n v. Board of County Comm'rs, 207 Kan. 514, 515, 520, 522, 485 P.2d 1297.

163. K.S.A. 74-2426, 79-2005 considered in action involving review of assessment of property of interstate pipeline company and held not in violation hereof. Northern Natural Gas Co. v. Bender, 208 Kan. 135, 143, 490 P.2d 367.

164. Ratio studies standing alone are not conclusive in establishing basis for comparison in determining uniformity of values. Panhandle Eastern Pipe Line Co. v. Dwyer, 207 Kan. 417, 423, 485 P.2d 149. Affirmed: 208 Kan. 304, 491 P.2d 961.

165. Assessment of ad valorem tax is administrative matter and board of tax appeals' order thereon is final, absent showing order is arbitrary, unreasonable or fraudulent. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 365, 368, 492 P.2d 147.

166. Uniformity and equality considered in action alleging valuation and assessment of property for tax purposes to be discriminatory. Northern Natural Gas Co. v. Williams, 208 Kan. 407, 411, 412, 422, 493 P.2d 568.

167. Equalization of assessed value of property under K.S.A. 79-1446 not in violation hereof. State, ex rel., v. Dwyer, 208 Kan. 437, 439, 445, 450, 451, 493 P.2d 1095.

168. Considered; revision agreement constitutes an extension of original mortgage within meaning of K.S.A. 79-3101. Meadowlark Hill, Inc. v. Kearns, 211 Kan. 35, 42, 505 P.2d 1127.

169. Nursing home property not entitled to exemption; not exclusively used for charitable purposes. Lutheran Home, Inc. v. Board of County Commissioners, 211 Kan. 270, 275, 278, 505 P.2d 1118.

170. Property must be used exclusively for educational and religious purposes to be exempt. Seventh Day Adventist v. Board of County Commissioners, 211 Kan. 683, 685, 689, 508 P.2d 911.

171. Section is not applicable to assessment of regulatory fee on real estate mortgages under truth-in-lending act. Fidelity Investment Co. v. Hale, 212 Kan. 321, 322, 330, 510 P.2d 1236.

172. Applied; assessment of property at 43% of fair market value arbitrary and oppressive; constructive fraud. Gordon v. Hiett, 214 Kan. 690, 695, 522 P.2d 942.

173. Subsection 2 of L. 1969, ch. 429 (79-201) concerning cemetery lands held discriminatory and unconstitutional; former law effective. Topeka Cemetery Ass'n. v. Schnellbacher, 218 Kan. 39, 41, 43, 44, 542 P.2d 278.

174. Flowers grown in pots not same business as nurseryman's or truck farmer's. Masson, Inc. v. County Assessor of Wyandotte County, 222 Kan. 581, 585, 567 P.2d 839.

175. Uniform and equal provisions hereof not violated by provisions of K.S.A. 12-1770 et seq.; section does not require uniform and equal distribution of tax money. State ex rel. Schneider v. City of Topeka, 227 Kan. 115, 117, 119, 122, 123, 125, 605 P.2d 556.

176. Referred to in upholding valuation and assessment of shopping center property. Kellogg Mall Associates v. Board of Sedgwick County Comm'rs, 227 Kan. 231, 234, 238, 607 P.2d 1330.

177. Provisions of K.S.A. 79-342 declared unconstitutional; violative of uniform and equal rate of assessment required hereunder. State ex rel. Stephan v. Martin, 227 Kan. 456, 457, 458, 460, 461, 462, 467, 468, 608 P.2d 880.

178. L.1980, ch. 236, amending and repealing K.S.A. 74-2426, gives county taxing officials right of appeal from adverse ruling; retroactive application and other provisions of statutes constitutional. Board of Greenwood County Comm'rs v. Nadel, 228 Kan. 469, 480, 618 P.2d 778.

179. Port authorities act (12-3401 et seq.) does not violate Kansas Constitution. State ex rel. Tomasic v. Kansas City, Kansas Port Authority, 229 Kan. 538, 626 P.2d 209.

180. Church administrative offices and auditorium held exempt; campground and caretaker's residence held taxable. Kansas City Dist. Advisory Bd. v. Board of Johnson County Comm'rs, 5 Kan. App. 2d 538, 540, 620 P.2d 344.

181. Tax for sewage treatment construed to be special assessment and not tax within meaning of section. Sossoman v. Board of County Comm'rs, 230 Kan. 210, 215, 630 P.2d 1154 (1981).

182. Port authorities act not improper interference with school taxes. State ex rel. Tomasic v. Kansas City, Kansas Port Authority, 230 Kan. 19, 21, 630 P.2d 692 (1981).

183. Port authorities act not violative of section; uniform and equal provision compared to equal protection clause of U.S. Constitution. State ex rel. Tomasic v. Kansas City, Kansas Port Authority, 230 Kan. 404, 411, 412, 413, 636 P.2d 760 (1981).

184. Provisions of K.S.A. 79-343 (L. 1981, ch. 373) violate section; valuation of farm machinery for ad valorem tax purposes declared unconstitutional classification of personal property and discriminatory. State ex rel. Stephan v. Martin, 230 Kan. 559, 640 P.2d 316 91982).

185. Petition by attorney general for writ of quo warranto to prevent utilization of K.S.A. 79-331 and challenging constitutionality thereof denied; not violative hereof. State ex rel. Stephan v. Martin, 230 Kan. 747, 751, 753, 754, 758, 641 P.2d 1011 (1982).

186. Uniform and equal requirements hereof violated by provisions of K.S.A. 79-343 relating to assessment of farm machinery and equipment. State ex rel. Stephan v. Martin, 230 Kan. 759, 760, 762, 767, 768, 769, 770, 771, 776, 777, 641 P.2d 1020 (1982).

187. Intangibles tax is a specific property tax, separately classified and not subject to the uniform and equal clause. Von Ruden v. Miller, 231 Kan. 1, 642 P.2d 91 (1982).

188. Cited by dissent where majority upheld constitutionality of tax payments before registering motor vehicle under K.S.A. 8-173. State v. Raulston, 9 Kan. App. 2d 714, 721, 687 P.2d 37 (1984).

189. National headquarters of NCAA held to be used exclusively for educational purposes. National Collegiate Realty Corp. v. Board of Johnson County Comm'rs, 236 Kan. 394, 404, 690 P.2d 1366 (1984).

190. Exemption under K.S.A. 79-201b applicable to both elderly and handicapped where housing financed by national housing act. Board of Johnson County Comm'rs v. Ev. Luth. Good Samaritan Soc., 236 Kan. 617, 619, 622, 694 P.2d 455 (1985).

191. Cited; extensive legislative and case history review of taxation on personal property acquired after tax day. Litho Stepping, Inc. v. Wyandotte County, 10 Kan. App. 2d 308, 312, 698 P.2d 842 (1985).

192. Uniform and equal rate provisions similar to 14th Amendment; criteria for tax exemptions reviewed; industrial revenue bond 10-year exemption (79-201a Second ) constitutional. State ex rel. Tomasic v. City of Kansas City, 237 Kan. 572, 582, 584, 701 P.2d 1314 (1985).

193. Uniform and equal rates for intangibles tax (12-1,101) only required within taxing district. Cogswell v. Sherman County, 238 Kan. 438, 442, 443, 710 P.2d 1331 (1985).

194. Valuation of land held arbitrary and discriminatory destroying uniformity and equality. Board of Johnson County Comm'rs v. Greenhaw, 241 Kan. 119, 120, 121, 124, 734 P.2d 1125 (1987).

195. Cited in holding as tax-exempt, property stored in Kansas of not-for-profit Missouri hospital corporation authorized as Kansas not-for-profit corporation. Board of Johnson County Comm'rs v. St. Joseph Hosp., 241 Kan. 613, 617, 619, 738 P.2d 454 (1987).

196. Property used to promote interests of trade union's membership does not serve exclusively benevolent purpose. In re Application of Int'l Bhd. of Boilermakers, 242 Kan. 302, 304, 306, 747 P.2d 781 (1987).

197. Cited; allegations regarding illegal or void valuations or assessments of real property prohibited before exhausting administrative remedies examined. Board of Osage County Commr's v. Schmidt, 12 Kan. App. 2d 812, 813, 758 P.2d 254 (1988).

198. Cited; tax exempt status of publicly owned property leased to private business and unavailable to general public examined. Salina Airport Authority v. Board of Tax Appeals, 13 Kan. App. 2d 80, 83, 761 P.2d 1261 (1988).

199. County appraiser authorized (79-1461) to scrutinize and revalue taxpayer's filed inventory statement to fair market value. In re Tax Appeal of Wichita Bldg. Material Co., 14 Kan. App. 2d 39, 779 P.2d 875 (1989).

200. Taxable status under K.S.A. 79-201a Second of property owned to produce revenue for financing governmental function (airport, K.S.A. 27-315 et seq.) examined. Tri-County Public Airport Auth. v. Board of Morris County Comm'rs, 245 Kan. 301, 305, 777 P.2d 843 (1989).

201. NCAA as educational institution exempt from payment of sales taxes on purchases (79-3606(c)) examined. NCAA v. Kansas Dept. of Revenue, 245 Kan. 553, 555, 781 P.2d 726 (1989).

202. Property rented or leased for profit nonexempt even though lessee uses property for purpose stated in § 13. Board of Wyandotte County Comm'rs v. Kansas Ave. Properties, 246 Kan. 161, 168, 786 P.2d 1141 (1990).

203. Nonexempt tax status of city's royalty interest in oil and gas lease on city-owned property examined. City of Liberal v. Seward County, 247 Kan. 609, 802 P.2d 568 (1990).

204. Natural gas owned and stored for resale by public utilities exempt from taxation as merchants' and manufacturers' inventory. Colorado Interstate Gas Co. v. Board of Morton County Comm'rs, 247 Kan. 654, 663, 802 P.2d 584 (1990).

205. Personal property of one-way radio paging service company should be classified subclass (5) of class 2 hereunder. First Page, Inc. v. Cunningham, 252 Kan. 593, 596, 847 P.2d 1238 (1993).

206. Board of tax appeals' findings regarding charitable purposes of claimant examined. Woman's Club of Topeka v. Shawnee County, 253 Kan. 175, 853 P.2d 1157 (1993).

207. Cited in holding county appraisers permitted to hire outside agencies to assist in assessment of properties. Dillon Stores v. Lovelady, 253 Kan. 274, 279, 855 P.2d 487 (1993).

208. Methods of valuation of real property for tax purposes that meet uniform and equal basis requirements examined. In re Tax Appeal of Andrews, 18 Kan. App. 2d 311, 851 P.2d 1027 (1993).

209. Phrase "land devoted to agricultural use" construed; owner's intentions for future use not a determinate factor. Board of Johnson County Comm'rs v. Smith, 18 Kan. App. 2d 662, 670, 857 P.2d 1386 (1993).

210. Cited; lack of uniform and equal treatment among public utilities for taxation purpose discussed. Colorado Interstate Gas Co. v. Beshears, 18 Kan. App. 2d 814, 815, 860 P.2d 56 (1993).

211. Whether BOTA's order denying pipelines tax treatment granted to railroads by federal law violates uniform and equal clause examined. In re Tax Appeal of ANR Pipeline Co., 254 Kan. 534, 535, 539, 541, 546, 866 P.2d 1060 (1994).

212. Cited; whether the adoption of Article 15, § 3c altered the definition of lottery as expressed in previous case law examined. State ex rel. Stephan v. Finney, 254 Kan. 632, 652, 867 P.2d 1034 (1994).

213. Whether BOTA's use of discount method to value subdivision parcels of property violates uniform and equal requirements examined. Hixon v. Lario Enterprises, Inc., 19 Kan. App. 2d 643, 645, 648, 875 P.2d 297 (1994).

214. Whether taxpayer parochial school's soccer field qualifies for educational-use exemption from taxation examined. Strecker v. Hixon, 20 Kan. App. 2d 489, 490, 892 P.2d 906 (1994).

215. Whether waiving penalties for certain classes of private property owners violates uniform and equal taxation requirement examined. State ex rel. Stephan v. Parrish, 257 Kan. 294, 295, 891 P.2d 445 (1995).

216. Differential personal property tax treatment of railroad parties from other utilities not based on purposeful discriminatory scheme. In re Tax Appeal of Colorado Interstate Gas Co., 258 Kan. 310, 311, 903 P.2d 154 (1995).

217. Appellate courts lack jurisdiction to hear constitutional challenge to statute when parties have settled disputed claims. Labette Community College v. Board of Crawford County Comm'rs, 258 Kan. 622, 623, 907 P.2d 127 (1995).

218. Assessment of taxes against intervenor nonprofits not illegal; subsection (a)(4) not self-executing. Most Worshipful Grand Lodge v. Board of Shawnee County Comm'rs, 259 Kan. 510, 511, 912 P.2d 708 (1996).

219. When nontaxable intangible property may be included in utility valuation examined; unit value method discussed. In re Tax Appeal of Western Resources, Inc., 22 Kan. App. 2d 593, 597, 919 P.2d 1048 (1996).

220. Race track held to be owned and operated by city for governmental function and exempt from ad valorem taxation. Lario Enterprises, Inc. v. State Bd. of Tax Appeals, 22 Kan. App. 2d 857, 860, 925 P.2d 440 (1996).

221. "Retail cost when new" does not include sales tax nor add-on costs charged separately and which are readily discernable from actual sales price of item. Board of Leavenworth County Comm'rs. v. McGraw Fertilizer Serv., Inc., 261 Kan. 901, 902, 906, 933 P.2d 698 (1997).

222. Valuation of real property used for residential purposes. Board of Douglas County Comm'rs v. Cashatt, 23 Kan. App. 2d 532, 540, 541, 543, 933 P.2d 167 (1997).

223. Property of instrumentality of governmental entity used exclusively for governmental purposes exempt from taxation. League of Kansas Municipalities v. Board of Shawnee County Comm'rs, 24 Kan. App. 2d 294, 295, 300, 302, 944 P.2d 172 (1997).

224. Rent-to-own company's inventory qualified for ad valorem tax exemption; inventory construed. Board of Sedgwick County Comm'rs v. Action Rent to Own, Inc., 266 Kan. 293, 295, 969 P.2d 844 (1998).

225. Case returned to BOTA to determine whether valuation of hotel was violative of uniform and equal provisions of state constitution. Marriott Corp. v. Board of Johnson County Comm'rs, 25 Kan. App. 2d 840, 972 P.2d 793 (1999).

226. No express limits on legislative power to grant tax exemptions in addition to those contained in constitution. In re Tax Appeal of Univ. of Kansas School of Medicine, 266 Kan. 737, 750, 973 P.2d 176 (1999).

227. No violation of requirement of uniform and equal taxation in denying retroactive tax benefits to petitions. In re Application of Kinnet, 26 Kan. App. 2d 250, 259, 984 P.2d 725 (1999).

228. Uniformity and equality in valuation is required; uniform and equal enforcement is not required by Article 11, § 1. Kansas Enterprises, Inc. v. Frantz, 269 Kan. 436, 6 P.3d 857 (2000).

229. Drug tax on marijuana is not an unconstitutional ad valorem tax as it is based on weight, not value; mere possession is sufficient for conviction. State v. Engles, 270 Kan. 530, 17 P.3d 355 (2001).

230. Summary judgment to appellees is affirmed. Colorado Interstate Gas Co. v. Beshears, 271 Kan. 596, 24 P.3d 113 (2001).

231. Natural gas stored in Kansas by company not selling natural gas in Kansas held to be merchants' inventory and not subject to property tax. In re Tax Exemption Application of Central Illinois Public Services Co., 276 Kan. 612, 78 P.3d 419 (2003).

232. Constitutional provision denying public utilities an exemption from taxation of their inventories does not violate equal protection provision of federal constitution. In re Tax appeal of Colorado Interstate Gas Co., 276 Kan. 672, 79 P.3d 770 (2003).

233. Cited; statutes relating to property tax exemptions discussed and applied in low income housing exemption denial by BOTA. In re Tax Exemption Application of Inter-Faith Villa, 39 Kan. App. 2d 810, 811, 814, 822–26, 185 P.3d 295 (2008).

234. Cited by dissent in discussion of K.S.A. 60-455 and admissibility of evidence of prior bad acts. State v. Prine, 287 Kan. 713, 745, 200 P.3d 1 (2009).

235. K.S.A. 2014 Supp. 79-1460 violates requirement for uniform and equal valuation to the extent the statute prevents county appraisers from valuing taxable real property at its fair market value in the current tax year. Bd. of Johnson Cnty. Comm'rs v. Jordan, 303 Kan. 844, 869, 370 P.3d 1170 (2016).