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79-1432.

History: L. 1876, ch. 34, § 70; R.S. 1923, 79-1432; Repealed, L. 1982, ch. 391, § 39; July 1.

Source or prior law:

L. 1866, ch. 118, § 49; G.S. 1868, ch. 107, § 65.

CASE ANNOTATIONS

1. Notice required by this section is jurisdictional. Dykes v. Mortgage Co., 2 Kan. App. 217, 221, 43 P. 268; Comm'rs of Leavenworth v. Lang, 8 Kan. 284.

2. Order hereunder not so conclusive as to prevent further inquiry. County of Lyon v. Sergeant, 24 Kan. 572, 573.

3. Board may equalize valuation without personal notice to owner. Gillett v. Treasurer of Lyon Co., 30 Kan. 166, 168, 1 P. 577.

4. Board cannot add to statement property not already listed. Coal Co. v. Emlen, 44 Kan. 117, 121, 24 P. 340.

5. Valuation increased without notice; injunction maintained. City Rly. Co. v. Roberts, 45 Kan. 360, 362, 25 P. 854.

6. Arbitrary increase of valuation without notice, etc., unauthorized; taxes illegal. Water Supply Co. v. Roberts, 45 Kan. 363, 365, 25 P. 855.

7. Entering omitted property without notice to taxpayer void; tax illegal. Dykes v. Mortgage Co., 57 Kan. 416, 419, 46 P. 711.

8. Section covers whole subject of inadequate listing of personal property. Brown v. The State, 73 Kan. 69, 74, 75, 84 P. 549.

9. Powers under K.S.A. 19-314, ante, no more extensive than powers hereunder. Douglas County v. Lane, 76 Kan. 12, 90 P. 1092.

10. Proceeding to tax personalty improperly omitted in former years void. Douglas County v. Lane, 76 Kan. 12, 15, 90 P. 1092.

11. Proceeding to list property not returned; correction of assessor's return. Johnson County v. Hewitt, 76 Kan. 816, 826, 93 P. 181.

12. Taxes wrongfully charged recoverable although some personal property not listed. Jackson County v. Kaul, 77 Kan. 715, 716, 717, 96 P. 45.

13. Mandamus to compel entering of property on the tax rolls. The State v. Holcomb, 81 Kan. 879, 881, 882, 884, 106 P. 1030.

14. Property not listed; time of adding to tax rolls. The State v. Holcomb, 81 Kan. 879, 881, 882, 884, 106 P. 1030.

15. Return of omitted property corrected by county clerk. State, ex rel., v. Rural High School, 121 Kan. 132, 135, 245 P. 1045.

16. Time and procedure for increasing valuations discussed and increase held invalid. Girard Gas Co. v. Crawford County Comm'rs, 139 Kan. 452, 456, 32 P.2d 226.

17. Cited in defining term "assessed valuation" used in statute to classify counties. State, ex rel., v. Riley County Comm'rs, 142 Kan. 388, 390, 47 P.2d 449.

18. County commissioners cannot employ private individuals to discover unlisted taxable property. State, ex rel., v. Sedgwick County Comm'rs, 150 Kan. 143, 146, 91 P.2d 2.


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