Printable Format13-1406.
History: R.S. 1923, § 13-1406; L. 1963, ch. 456, § 2; Repealed, L. 1969, ch. 429, § 3; January 1, 1970.
Source or prior law:
L. 1862, ch. 46, art. 5, § 11; G.S. 1868, ch. 18, § 108; L. 1874, ch. 46, § 65; L. 1881, ch. 37, § 102; L. 1903, ch. 122, § 178.
CASE ANNOTATIONS
1. Under former law city not required to answer as garnishee. Switzer v. City of Wellington, 40 Kan. 250, 253, 19 P. 620.
2. Cited in holding ownership by city is test of tax exemption. City of Harper v. Fink, 148 Kan. 278, 281, 80 P.2d 1080.
3. Mentioned; property used exclusively by city to convey water held tax exempt. State, ex rel., v. Hedrick, 178 Kan. 135, 138, 139, 140, 283 P.2d 437.
4. Building has only commercial use; not exempt from taxation under constitution or statutes; vacation of void judgments. Shriver v. Board of County Commissioners, 189 Kan. 548, 549, 556, 370 P.2d 124.
5. Proviso concerning exempt status of municipally-owned airports, being specific enactment, governs over general tax exemption statute (K.S.A. 79-201); but exemption of park property, not within scope of proviso, depends upon use, not ownership of property. Board of Park Commissioners v. Board of County Commissioners, 206 Kan. 438, 440, 442, 443, 444, 445, 480 P.2d 81.
6. Cited; taxes on real property; cities of first class. City of Newton v. Board of County Commissioners, 209 Kan. 1, 3, 495 P.2d 963.