58-3122. Separate taxation. - Kansas Statutes

58-3122

Chapter 58.--PERSONAL AND REAL PROPERTY Part 6.--MISCELLANEOUS PROVISIONS Article 31.--APARTMENT OWNERSHIP ACT

      58-3122.   Separate taxation.Each apartment and its percentage of undivided interest in the commonareas and facilities shall be deemed to be a parcel and shall be subject toseparate assessment and taxation by each assessing unit and specialdistrict for all types of taxes authorized by law including but not limitedto special ad valorem levies and special assessments. Neither the building,the property nor any of the common areas and facilities shall be deemed tobe a parcel.

      History:   L. 1963, ch. 329, § 22; July 1.