79-1601.
History: L. 1876, ch. 34, § 73; R.S. 1923, 79-1601; Repealed, L. 1992, ch. 282, § 21; January 1, 1993.
Source or prior law:
L. 1866, ch. 118, § 27; G.S. 1868, ch. 107, § 42.
CASE ANNOTATIONS
1. Board cannot arbitrarily raise valuation returned by assessor. Stanfield v. Boyd, 10 Kan. App. 265, 273, 62 P. 721.
2. Board cannot add additional property not already listed. Coal Co. v. Emlen, 44 Kan. 117, 121, 24 P. 340.
3. Mistake of bank officer; taxes levied; collection not enjoined. Bank of Santa Fe v. Buster, 50 Kan. 356, 360, 31 P. 1094.
4. Record of county clerk construed; methods and powers of board of equalization considered. Symns v. Graves, 65 Kan. 628, 634, 70 P. 591.
5. Result of equalization not final where assessment void. Hodgins v. Shawnee County Comm'rs, 123 Kan. 246, 250, 255 P. 46.
6. Cited; personal property tax lien on real estate equivalent of judgment. Kucera v. State, 160 Kan. 624, 628, 164 P.2d 115.
7. 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.
8. 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, 677, 331 P.2d 899.
9. Where state board of equalization approves assessment it is essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 383, 381 P.2d 527.
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