Friday, February 13, 2026
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Property and taxes (2)

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john marshal

People can be inclined to view taxes this way: Impose them on someone else – the “fair share” principle of human nature. But our system of property taxation at times has lacked all fairness.

In the 1980s, property assessments in Kansas seemed a product of throwing darts at a board in the courthouse boiler room. The system lacked practical reasoning. Assessments (thus, taxes) were often wildly out of line with the actual market values of most property, from housing and businesses to farmland, factories and inventories.

Gov. John Carlin, a Democrat, recognized this distress and offered a cure, its centerpiece a constitutional amendment. The plan would classify property by use and assign it a value; assessment rates were fixed in various categories – utilities, agriculture, residential, businesses and so forth.

Carlin convinced (Republican) legislators that an amendment would accomplish two things:

‒ A massive, statewide reappraisal of all property;

‒ A fresh listing of property classifications with their assessment rates. The key classifications and rates included residential, assessed at 11.5 percent of market value; mobile homes, 11.5 pct.; personal property, 25 pct.; businesses, 25 pct.; utilities, 33 pct., and others.

One property classification was crucial: Farmland would be appraised by its ability to produce income and assessed at 30 percent. The political and economic impact of this section was so significant that the entire amendment, covering a dozen classifications, came to be known simply as the “use-value amendment.”

This is because the amendment – approved by voters in November 1986 – protects farmland assessments through use-value appraisal; taxes were (and are) determined by the income derived from the land, not by its market value. The amendment was to prevent owners from being forced to sell land simply to pay the taxes on it. It was a critical reform, exposing a glaring issue with property taxes, the chief component in funding local schools.

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The property tax was bound in the Territorial Constitution in 1859 but the state income tax was not adopted until the early 1930s.

Although the income tax is a state charge, property taxes are tied to local control on the premise that friends and neighbors can manage their towns more reasonably than troublesome and costly bureaucracies. But today’s friends and neighbors are no longer apt to be tomorrow’s. Consider the disparities in property values across Kansas and the transience of Kansans today.

In contrast, income and sales taxes have supported on a state basis many programs such as welfare, Medicaid, and higher education. This ran counter to Gov. Brownback’s dream in 2011 of a state with no income tax, and with heavier reliance on the property tax.

The school finance reforms of 1992 had created a statewide uniform property tax for schools, a central pool for allocating the revenue and an aid formula to resolve wide disparities among districts’ property values. It ordered the burden of finance to be shared more equitably and revived the quest for a more balanced network of state finance.

Twenty years later, Gov. Brownback countered those reforms with his “Glide Path to Zero”, massive income tax cuts ultimately financed by heavy borrowing and by looting state agency funds, especially those at the Department of

Transportation (highways). Big business and high-bracket earners were delighted.

The Glide Path, embraced by the legislature’s heavy Republican majority, brought the state nearly to bankruptcy with billion dollar deficits and a quadrupling of state debt. The state corrected course in 2017 with the departure of Brownback and the election of pragmatic legislators who saw the difference between trickle-down dogma and reality.

(Next: rural schools)

Horse Whisperers May Be Able To Help Engineers Build Better Robots

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Frank J Buchman
Frank Buchman

New research shows that age-old interactions between people and their horses can teach us something about building robots designed to improve our lives.
Humans and horses have enjoyed a strong working relationship for nearly 10,000 years. It was a partnership that transformed how food was produced, people were transported, and even how wars were fought and won.

Today, horses are more for ranch work, companionship, recreation, and as teammates in competitive activities like racing, dressage, and showing.
Can these age-old interactions between people and their horses teach us something about building robots designed to improve our lives?

“There are no fundamental guiding principles for how to build an effective working relationship between robots and humans,” said Eakta Jain at the University of Florida.

“As we work to improve how humans interact with autonomous vehicles and other forms of AI, it occurred to me that we’ve done this before with horses,” Jain said. “This relationship has existed for millennia but was never leveraged to provide insights for human-robot interaction.”

Like horses did thousands of years before, robots are entering human lives and workplaces as companions and teammates.

They vacuum floors, help educate and entertain children, and studies are showing that social robots can be effective therapy tools to help improve mental and physical health.

Increasingly, robots are found in factories and warehouses, working collaboratively with human workers and sometimes even called co-bots.
Cars and trucks can observe nearby vehicles and keep an appropriate distance from them as well as monitor the driver for signs of fatigue and attentiveness. However, the horse has had these capabilities for a long time.

Looking at history with animals to help shape the future with robots is not a new concept, though most studies have been inspired by the relationship humans have with dogs.
University of Florida engineers are the first to bring together engineering and robotics researchers with horse experts and trainers to conduct on-the-ground field studies with the animals.

Data collected through observations and analyses resulted in findings that can be applied by human-robot interaction researchers and robot designers.
Some of the findings are concrete and easy to visualize, while others are more abstract.

For example, when a horse speaks with its body, its ears point to where something caught its attention.

Similar types of nonverbal expressions in robots, like ears that point when there is a knock on the door or something visual in the car when there’s a pedestrian on that side of the street.

A more abstract and groundbreaking finding is the notion of respect. When a trainer first works with a horse, he looks for signs of respect from the horse for its human partner.

“We don’t typically think about respect in the context of human-robot interactions,” engineers said. “What ways can a robot show you that it respects you? Can we design behaviors similar to what the horse uses? Will that make the human more willing to work with the robot?”

+++30+++

Cowboy Code Of Conduct

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The West has long been associated with honor, bravery, and the pioneer spirit of heading into the unknown to make a better life.

Today, the West continues to celebrate that “cowboy spirit” of adventure and entrepreneurial pursuits.

However, it seems that to call someone a “cowboy,” in some circles, is an insult. Yet, cowboys’ principled behavior became codes of conduct that many of America’s heroes promoted for viewers of early days Western movies and television shows.

Second in a four-part series, the inspirational philosophies of movie cowboys, unknown to many today, are being shared.

Roy Rogers, nicknamed the King of the Cowboys, was an American singer, actor, and rodeo performer.

Riding his Palomino stallion Trigger, Roy appeared in more than 100 motion pictures, as well as his self-titled radio and television programs. In most of them, Roy entertained with his wife, Dale Evans, riding her buckskin horse Buttermilk.

There were Roy Rogers action figures, cowboy adventure novels, play-sets, comic book series, and a variety of marketing successes. Roy Rogers was second only to Walt Disney in the number of items featuring his name.
Highlight of childhood memories was seeing Roy Rogers in person when he had his family show at the Mid-America Fair in Topeka.

Of course, Roy rode and did tricks with Trigger, shot plates thrown into the air, and sang cowboy songs with his wife and some of their children.

Glenn Randall, who trained most cowboy movie horses, was in attendance with six matching palomino horses that performed at liberty.

Years later, Roy Rogers was seen in person again at the American Royal in Kansas City. He borrowed a Palomino horse to ride around the arena for his introduction before entertaining with his songs including “Happy Trails.”

Roy Rogers Riders Club Rules
1. Be neat and clean.
2. Be courteous and polite.
3. Always obey your parents.
4. Protect the weak and help them.
5. Be brave but never take chances.
6. Study hard and learn all you can.
7. Be kind to animals and care for them.
8. Eat all your food and never waste any.
9. Love God and go to Sunday school regularly.
10. Always respect our flag and country.
Reminded of First Peter 2:17: “Show proper respect to everyone: Love the brotherhood of believers, fear God, honor the King.”
+++ALLELUIA+++
XVIII–19–5-6-2024

Overnight Apricot Coffee Cake

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Woo hoo, the big Monopoly tournament was a huge success and we are now the proud owners of a beautiful KC Chiefs & KC Royals Corn-hole game. I am so excited, wish I could put a picture of it in the column! It was a good investment and went to a wonderful cause. When Saturday wrapped up I headed to a good book, Ervin brought home a pizza, and that’s where it all wrapped up. We also hosted a family from Phoenix, Arizona who came here to play. Looks like we may be headed their way in mid to late fall to give their first tournament a go.

I am certainly in the mood for some good springtime dishes myself. This recipe was written to debut in 2019, but thanks to Covid, it never met the culinary clients taste buds. I will just say, ‘It is yummy!’ Of course, hearing you can make a great tasting coffee cake the night before is a ‘huge’ plus!

After you read the recipe, once again consider change outs to your favorite jams and jellies. This would be delicious with scrambled eggs, bacon & fresh fruit, at a Mother’s Day event. I’m actually thinking I may make it next weekend just for the family.

My next project is to head towards the garage and make a significant dent in cleaning and picking up. As many of you know when you take off a couple of weekends in a row, you begin to look around, and realize all the gadding around was fun, but you gotta’ stay home and clean sometime!

Like many of you I’m shaking my head about how we arrived at May so dog gone fast! Sometimes I think I’m going to lasso old Mr. Time and hold him hostage. You do realize many of us feel that way in general. Squeeze everything you can out of each day, yet remember to care for yourselves. Simply yours, The Covered Dish.

Overnight Apricot/Almond Coffeecake

Cake Body

2 cups flour

1 teaspoon baking soda

3 teaspoons baking powder

1/2 teaspoon salt

1 cup granulated sugar

1/2 cup light brown sugar

2/3 cup room temperature butter

2 large eggs

1 cup buttermilk

1 teaspoon almond extract

Topping

8 ounces cream cheese, room temperature

1 cup apricot jam or preserves, room temperature

1 cup sliced almonds, (May toast first, if desired.)

Glaze

1 cup powdered sugar

1/2 teaspoon almond extract, (May want to raise, taste first.)

2 tablespoons whole milk

Combine all dry ingredients and set to the side. With a mixer, cream butter and sugars together until fluffy. Bring in eggs one at a time. Alternately add the dry ingredients and the buttermilk and extract into the creamed mixture. Do not overbeat. Pour into greased 9 x 13 baking pan. Set to the side.

With a spoon or mixer, whip the cream cheese until smooth and fluffy. Stir in room temperature preserves and blend. Evenly drop spoons full over the entire cake. If possible pull a sharp knife or kitchen tool through the filling to spread.

Cover cake with saran and refrigerator 8 hours or overnight.

The Next Day

Preheat oven to 350 degrees. Remove saran and evenly sprinkle sliced almonds over the top. Tap cake to remove excess air bubbles. Bake for approximately 45 minutes or until a toothpick inserted in the cake comes out clean. Suggest

checking doneness at 30 minutes due to difference in oven temperature. Cool for a few minutes before drizzling on the glaze.

Mix glaze ingredients until smooth and drizzle over the warm cake before serving.

Xtreme Wildlife Rescue

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A few years back, Joyce was hooked on a couple British TV shows all about rescuing wildlife, and the British take that VERY seriously. Thing was, they rescued wildlife that (in my opinion) didn’t need or really shouldn’t have been rescued. I remember in one particular segment of the show they repaired the broken leg of a robin. Really? Now I like robins as well as the next guy, but I’ll bet the money spent on that operation could have bought real guns for a few of their “Bobbies” to carry instead of just nightsticks! If only the Brits’ put that much effort into finding a new phrase to replace “Bloody Hell!”

Some of the things they rescued on the shows were huge boa constrictors and pythons that had evidently been turned loose by disenchanted owners who possibly awoke one morning to find the beast wrapped around one of their body parts, prepping them as a snack. They’d bag them and take them back to their rehab center, where they were weighed, measured and checked over to assure they were healthy. Now I’m a snake guy and I always try to relocate rat and bull snakes I find, but if I came across a python or boa constrictor, the rescuers would find it VERY unhealthy when I delivered it. And then there was the question of what to do with them. Unless they planned to UPS them back to Africa where they belong, they couldn’t just turn them loose in the neighbor’s hayfield. I wonder if British homeless shelters accept snake meat.

Then there were the badgers. The British version of a badger looks slightly different than ours, and they don’t seem to be mean at all, but they’re everywhere! Not an episode of the show went by that they didn’t scoop up a badger from someone’s flower garden. They had an entire commune of badgers back at their facility that would eventually be released back into the wild. If word ever got out that I caught and released a badger in these parts, I’d be the one needing rehab! And heaven forbid one of them should appear a little sickly; if so, it was all hands on deck and the animal ER sprang to life! And if one of the little beggars happened to expire on their watch, it was Katie-bar-the-door and the whole staff appeared to need grief counseling.

A few years back the North American Falconry Association (NAFA) held its annual convention in Hutchinson, KS. There, amongst all the exotic birds of prey from all around the world sat Bob the Turkey Vulture. Now Bob was regal in his own way, but setting there on his perch with his wings all fanned out, he looked like Goofy in a room full of Snow Whites. Bob’s story began with falconers Mario and Brandi Nickerson from Ft. Worth, TX who also ran Nature’s Edge Wildlife Rescue, specializing in rescuing (there’s that word again) reptiles and birds of prey. One day they got some calls about an errant buzzard in town, and that evening they were told the thing was waltzing around in the middle of the football field while practice was in session. Can you imagine; to a football field full of city boys, that must have seemed like the stone gargoyle had come down from the front of the court house. The local animal control people were afraid to approach Bob, probably fearing he was Dracula in disguise and would pounce on them for a snack. When the couple arrived, Bob was on the roof of the house next door, so they retrieved a dead squirrel found stuck in the fence and tossed it near the house. Bob unceremoniously flew on down and began gnawing on their offering. With tarps, nets, and an open pet crate at the ready (and probably EMT’s on standby) they surrounded ole’ Bob, expecting a rodeo, but he again called their bluff and simply waddled into the crate with his treat in his mouth.

Back at the Nickerson’s home, the crate containing Bob was put temporarily in their kitchen till they could figure out Bob’s story. Maybe a vulture in your kitchen is the Texas equivalent of a garbage disposal? I’m thinkin’ that to the British wildlife “rescuers,” having a buzzard in your kitchen would put you right up there on a pedestal with the Queen mum herself. Anyway, Brandi said that the next morning when the cage door was opened and she stood there with Bob’s breakfast (one can only guess what that might have been) he charged out the door and across the kitchen aggressively for his hand-out. Long-story-short, they were pretty sure that given Bob’s reaction to humans and other physical characteristics they saw, he had been raised by humans and recently turned loose to fend for himself. I’m not sure what someone was thinking when they took in a turkey vulture chick as a pet. Did they not consider that one day it would grow into a full-grown buzzard? Would walking him through the park on a Sunday afternoon get as many girls as a puppy? I suppose you could always fly him like a kite.

The Nickerson’s credentials allowed them to keep ole’ Bob for educational purposes which was good. I can only guess what would go through a first grader’s mind when seeing a live turkey vulture close up. Although not really considered a pet, can you imagine the conversation starter Bob would be? And would you list him in your profile on an online dating site? “Outdoors loving animal rescue hero with pet turkey vulture looking for gal who likes black and has always wanted a pet buzzard in her kitchen.” Anyway, I’m glad ole’ Bob found a good home, and who knows, maybe he could be trained to start the dishwasher and run the vacuum cleaner once-in-awhile! Continue to Explore Kansas Outdoors!

Steve can be contacted by email at [email protected]