Kansas Statutes Annotated

K.S.A. § 79-1401 (2026)

Powers and duties of director of property valuation; meetings of county assessors, expenses

✓ current as of May 2026
Find cases: SyfertCases citing this section KS-LEGkslegislature.org JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

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, § 8; July 1; R.S. 1923, 79-1401.

Notes of Decisions
Cited in 6 cases, 1970–2016 · leading case: Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016).
Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). · cites it 3× “" K.S.A. 79-1401. He also has authority to "adopt rules and regulations or appraiser directives prescribing appropriate standards for the performance of appraisals.”
McManaman v. Bd. of Cnty. Commissioners, 468 P.2d 243 (Kan. 1970). · cites it 2× “(K.S.A. 79-1401, 79-1402, 79-1404, and 79-1405.”
In Re the Appeal of Colorado Interstate Gas Co., 14 P.3d 1099 (Kan. 2000). “In support of its argument, Mobil Pipeline noted that the article on property valuation (K.S.A. 79-1401 et seq.) confers broad powers and duties on the PVD with regard to the “appraisement and assessment” of gas pipe lines and property and that no corresponding “appraisement or…”
State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972). “(K.S.A. 79-1401, 79-1402, 79-1404, and 79-1405.”
State Ex Rel. Stephan v. Kansas Dep't of Revenue, 856 P.2d 151 (Kan. 1993). · cites it 2× “, K.S.A. 79-1401 (the Director has “general supervision and direction of the county assessors .”
Bd. of Cnty. Commissioners v. Bankoff Oil Co., 949 P.2d 628 (Kan. Ct. App. 1997). · cites it 2× “2d 243 (1970); see K.S.A. 79-1401; K.S.A. 79-1404. In exercising this authority, the Division of Property Valuation has issued the PVD Guide.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.