Printable Format79-401. How listed, valued and returned. The real property of this state shall be listed, valued, returned and equalized in the manner provided in this act and in other laws applicable.
History: L. 1911, ch. 316, § 1; May 22; R.S. 1923, 79-401.
Source or prior law:
L. 1866, ch. 118, § 52; G.S. 1868, ch. 107, § 30; L. 1876, ch. 34, § 42.
Attorney General's Opinions:
Real estate foreclosure and sale by county; recordation; filing fees; purchase by county or city. 91-90.
Notice to taxpayer of change in appraised valuation of property; effect of appraiser's failure to conduct final review. 92-13.
Home rule powers; charter resolutions; severance tax on quarried rock. 95-30.
CASE ANNOTATIONS
1. Section mentioned; method of valuing surface when minerals separated held illegal, arbitrary and discriminatory. Hitch Land & Cattle Co. v. Board of County Commissioners, 179 Kan. 357, 361, 364, 295 P.2d 640.
2. Where state board of equalization approves assessment it is an essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 381, 381 P.2d 527.