79-301. Personal property to be listed and assessed.
46 words·~1 min read·
/ks/chapter-79/79-301A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
79-301. Personal property to be listed and assessed. All tangible personal property subject to taxation shall be listed and assessed as of the first day of January each year in the name of the owner thereof. Such listing and assessment shall be made as hereinafter provided.