18 Jan Kansas Dept. of Revenue Releases 2023 Grain Elevator Guide
The Kansas Dept. of Revenue has released its 2023 Grain Elevator Guide and Addendum, a revised guide worksheet and a draft taxpayer letter for reference by members of the Kansas Grain and Feed Association. In 2022, the Kansas Court of Appeals released a decision in Dodge City Coop v. Gray County which clarified the grain elevator machinery and equipment is to be classified as personal property for property tax purposes, rather than as fixtures to the realty. This stands as a major, and positive, change in how our industry assets were...