K.S.A. § 79-1406 (2026)
79-1406.
History: L. 1907, ch. 408, § 14; R.S. 1923, 79-1406; L. 1963, ch. 460, § 5; L. 1969, ch. 433, § 3; Repealed, L. 1982, ch. 391, § 39; July 1.
CASE ANNOTATIONS
1. Valuation of real property not determined only by its net return. Miller Investment Co. v. Sedgwick County Comm'rs, 151 Kan. 246, 249, 98 P.2d 109.
2. 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, 683, 331 P.2d 899.
3. 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, 381, 381 P.2d 527.
4. Taxpayer's property assessed at 30 percent of value, other property in county at 12 percent; assessment fraudulent and invalid. Addington v. Board of County Commissioners, 191 Kan. 528, 530, 533, 382 P.2d 315.
5. Tangible personal property assessed at 30 percent of its fair market or justifiable value prior to amendment requiring it; assessment of tangible and intangible property differently not unconstitutional. Commercial National Bank v. Board of County Commissioners, 201 Kan. 280, 286, 440 P.2d 634.
6. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value does not warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 284, 285, 291, 447 P.2d 791.
7. Mentioned; assessment schedules of property valuation department invalid; failure to consider factor prescribed by K.S.A. 79-503. Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 10, 453 P.2d 59.
8. Cited in consideration of scope of review as to assessment of property taxes. McManaman v. Board of County Commissioners, 205 Kan. 118, 123, 124, 468 P.2d 243.
9. 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.
10. Mentioned; valuation and assessment of shopping center property upheld. Kellogg Mall Associates v. Board of Sedgwick County Comm'rs, 227 Kan. 231, 234, 607 P.2d 1330.
11. Statute cited; provisions of K.S.A. 79-342 declared unconstitutional as being violative of uniform and equal rate of assessment requirement of article 11, section 1 of Kansas constitution. State ex rel. Stephan v. Martin, 227 Kan. 456, 458, 608 P.2d 880.