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Attorney General Opinion No. 1976-047
註釋A private banking corporation, which builds a courthouse and office building, with parking facilities, on United States Government land, but which by contract will retain all right, title and interest in such improvements, including the right to possess, rent and manage until paid in full, shall have its property placed on the tax rolls as tangible personal property pursuant to K.S.A. 79-328, in the county where located.