The Kansas Department of Administration has finished compiling a list of state assets that is 90 pages long. It now needs to determine which of those assets could be sold and what their values are. Lawmakers are unlikely to support selling major assets, such as the Kansas Turnpike. The state also should avoid a fire sale or selling assets that it will need to lease back. But no doubt there is property or equipment that is unneeded. Not only could selling it help the state reduce its budget shortfall, but it could put property back on the tax rolls.