KANSAS OFFICE of
  REVISOR of STATUTES

  

Home >> Statutes >> Back


Click to open printable format in new window.Printable Format
 | Next

79-417.

History: L. 1911, ch. 316, § 17; R.S. 1923, 79-417; L. 1953, ch. 421, § 1; L. 1982, ch. 391, § 27; Repealed, L. 1990, ch. 346, § 4; July 1.

Source or prior law:

L. 1866, ch. 118, § 47; G.S. 1868, ch. 107, § 38; L. 1875, ch. 147, § 1; L. 1876, ch. 34, § 54; L. 1911, ch. 325, § 1.

CASE ANNOTATIONS

1. Tax deed not invalid because taxes for preceding year included. Walker v. Douglass, 2 Kan. App. 706, 43 P. 1143.

2. Injunction not allowed where taxes for preceding year properly entered. Harris v. Drought, Treas., etc., 24 Kan. 524.

3. Purpose of statute; authority of county clerk limited by provisions of statute; placing property on tax rolls under facts of case not authorized by statutes. Nickelson v. Board of County Commissioners, 209 Kan. 53, 55 to 58, inclusive, 495 P.2d 1015.

4. Mentioned in action to recover taxes paid; protest of increased valuation held legally insufficient. Spalding v. Price, 210 Kan. 337, 338, 502 P.2d 713.

5. No remedy for taxing district's clerical error in taxpayer's favor undetected prior to tax notices unless property unassessed or escaped taxation. In re Order of Board of Tax Appeals, 236 Kan. 406, 413, 691 P.2d 394 (1984).

6. Cited; absence of authority by BOTA to order county appraiser to investigate property not in controversy before BOTA examined. Salina Airport Authority v. Board of Tax Appeals, 13 Kan. App. 2d 80, 88, 761 P.2d 1261 (1988).

7. Focus of statute not on property but on taxpayer; distinction between escaping taxation and mere reduction of taxes noted. Crawford v. Board of Johnson County Comm'rs, 13 Kan. App. 2d 592, 593, 776 P.2d 832 (1989).


 | Next

LEGISLATIVE COORDINATING COUNCIL
  12/18/2023 Meeting Notice Agenda
  LCC Policies

REVISOR OF STATUTES
  2023 New, Amended and Repealed by KSA
  2023 New, Amended and Repealed by Bill
  2024 Valid Section Numbers
  Chapter 72 Statute Transfer List
  Kansas School Equity & Enhancement Act
  Gannon v. State
  Information for Special Session 2021
  General Info., Legal Analysis & Research
  2022 Amended & Repealed Statutes
  2021 Amended & Repealed Statutes
  2020 Amended & repealed Statutes
  2019 Amended & Repealed Statutes

USEFUL LINKS
Session Laws

OTHER LEGISLATIVE SITES
Kansas Legislature
Administrative Services
Division of Post Audit
Research Department