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79-1401. Powers and duties of director of property valuation; meetings of county assessors, expenses. The said director of property valuation shall provide a uniform method of keeping the tax rolls and books relating to taxation in each county of the state and in the office of the director of accounts and reports and state treasurer. He or she shall formulate and send to the proper officer in each county all necessary forms not herein provided for, to be used in the listing, assessment, return of property, and collection of taxes. Said director of property valuation, shall from time to time, as often as may be necessary, visit each county in the state for the purpose of requiring the proper assessment and return of property, a uniform value thereof, and the use of forms and system of keeping accounts provided by law or by the director of property valuation.

The director of property valuation shall have general supervision and direction of the county assessors in the performance of their duties, and shall regulate and supervise the due performance thereof. The director of property valuation shall, at least once in two years, require the county assessors of the state to meet with the director of property valuation at the state capitol, upon a day designated, for the purpose of considering matters relating to taxation, to secure a uniform valuation throughout the state, and to discuss and formulate any needed changes in the laws relating to taxation or the forms or methods of keeping the books and accounts thereof. The actual and necessary expenses of county assessors in attending said meeting shall be paid by their respective counties.

History: L. 1907, ch. 408, ยง 8; July 1; R.S. 1923, 79-1401.

Cross References to Related Sections:

Duties of director of property valuation, see 75-5105a.

Law Review and Bar Journal References:

"Kansas Property Taxpayer Remedies," Matthew J. Dowd, 11 W.L.J. 65, 66 (1971).

Attorney General's Opinions:

Taxation; property valuation, equalization; assessment; records open to public inspection. 85-36.

Powers and duties of director of property valuation; force and effect of directives. 91-134.

Property valuation director's power to require use of assessment tools by county and district appraisers. 91-136.

Rules and regulations; definitions; appraisal directives issued by property valuation director. 94-120.

Classification and valuation of machinery and equipment; "used factor"; ownership by not-for-profit organizations. 95-99.

CASE ANNOTATIONS

1. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 335, 26 P.2d 269.

2. Cited in reviewing statutory tax procedure to raise state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312.

3. Stock of foreign corporation owned by corporation; listing and assessment considered. Davis-Wellcome Mortgage Co. v. State Tax Comm., 140 Kan. 734, 735, 38 P.2d 1100.

4. Court cannot fix valuation; can only determine whether valuation arbitrarily or unreasonably made. Hanzlick v. Republic County Comm'rs, 149 Kan. 667, 88 P.2d 1111.

5. Discussed in construing "listed for taxation" in K.S.A. 79-420. Templing v. Bennett, 156 Kan. 68, 70, 131 P.2d 904.

6. Petition to recover protested taxes sufficiently alleged fraud in making unequal assessments. Kansas City Southern Rly. Co. v. Board of County Comm'rs, 183 Kan. 675, 683, 331 P.2d 899.

7. Assessment schedules of property valuation director failed to consider factors prescribed by K.S.A. 79-503; invalid. Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 11, 453 P.2d 59.

8. Ultimate supervisory responsibility for the administration of the assessment and tax laws of the state and enforcement power and authority is vested in the director of property valuation. McManaman v. Board of County Commissioners, 205 Kan. 118, 126, 468 P.2d 243.

9. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 104, 483 P.2d 1111.

10. Cited; assessment of property at 43% of fair market value held arbitrary and oppressive. Gordon v. Hiett, 214 Kan. 690, 693, 522 P.2d 942.

11. Referred to in upholding valuation and assessment of utility property by state board under K.S.A. 79-5a04. Mobil Pipeline Co. v. Rohmiller, 214 Kan. 905, 918, 522 P.2d 923.

12. 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).

13. Trial court's denial of intervention by county commissions and appraisers in action involving statewide valuation and assessment of real property examined. State ex rel. Stephan v. Kansas Dept. of Revenue, 253 Kan. 412, 415, 856 P.2d 151 (1993).


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