Assessment reviews and appeals, Personal property tax, Valuation of machinery and equipment
The Kansas Supreme Court ruled that sales tax, freight, and installation charges should not be included in the retail cost when new for purposes of ad valorem taxation. The effect will be a substantial loss of tax base and a shift in the property tax burden to homeowners.
Johnson, Marion R.
"Should sales tax, freight, and installation charges be assessable for ad valorem tax purposes,"
Assessment Journal: Vol. 5:
2, Article 3.
Available at: https://researchexchange.iaao.org/assessment_journal/vol5/iss2/3