Kansas Statutes Chapter 79. Taxation § 79-338. Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions

The owner, lessee or operator of any watercraft dock where any one or more watercraft are docked shall furnish the county clerk or assessor of the county wherein such watercraft dock is located a list of all watercraft docked thereat and a list of the names and addresses of the owners of said watercraft as of January 1 of each year and shall notify the county clerk or assessor of any watercraft docked at such premises after January 1 and before July 1 of each year. Such information shall be furnished in the manner and on forms prescribed by the director of property valuation.

As used in this section the term “watercraft” shall mean “vessel” as defined by K.S.A. 82a-802, and the term “watercraft dock” shall include marina, wharf, pier, landing place, or boathouse.