Relating to Assessment and Taxation
and the Limitation of Indebtedness,
Passed at the 1909 Session of the
Kansas Legislature.

KAN 135

7235

909

PREFACE.

This pamphlet contains the principal laws relating to assessment and taxation and the limitation of indebtedness which were passed by the Legislature of 1909 and made effective upon publication in the official state paper. As the statute book [Session Laws] will probably not be published for sixty or more days, and as the laws are now in force, it seemed to the Tax Commission that these particular laws should be placed in the hands of taxing officers at the earliest possible date; therefore, this pamphlet has been issued.

TAX COMMISSION.

TABLE OF CONTENTS.

No. 163. Amending certain sections and providing for the election
of county assessor and appointment of boards of review,
323. Providing for the assessment of taxes on the property of
telegraph, telephone and pipe-line companies....
382.-Providing for the returns of railroad and other public serv-
ice corporations to be made to the Tax Commission and
giving county assessor power to administer an oath....
383.-Taxation of car companies.

427. Limitations upon tax levies.

464.-Platting irregular subdivisions of land.
520.-Excise tax on express companies...

page.

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11

15

19

21

28

31

515.-Taxation of building and loan associations.

35

521. Taxation of legacies and successions....

37

535.-Amending certain sections and preparation of tax-books by county clerks.

47

585. Conferring on the trustee, clerk and treasurer, as a town-
ship board, the power to levy taxes for township and
road purposes.

586. Limitation of bonded indebtedness...
652.-Taxation of life-insurance companies organized and opera-
ting under the laws of this state....

658.-Exemption from taxation of property of Young Men's
Christian Association and Young Women's Christian
Association.

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