Morris County Appraiser
Kansas law states that all real property and personal property in this state, not expressly exempt, is subject to taxation. All tangible personal property owned as of January 1st must be listed in the name of the owner, with the County Appraiser each year for taxation purposes. The statutory definition of personal property is "...every tangible which is the subject of ownership, not forming part or parcel of real property"
[K.S.A. 79-101, 79-102, 79-301, 79-303]