K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-1411a (2026)

County as assessment administration unit

✓ current as of May 2026
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79-1411a. County as assessment administration unit. Beginning with the year 1956 the county is hereby declared to be the governmental unit charged with the primary responsibility for the administration of all laws relating to the assessment, review, equalization, extension and collection of real and personal property taxes, except as hereinafter provided.

History: L. 1955, ch. 398, § 1; January 1, 1956.

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).
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Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). · cites it 2× “" K.S.A. 79-1411a. And the Counties are designated as the proper entity to levy taxes for county operations.”
State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972). · cites it 2× “Under K.S.A. 79-1411a the county is declared to be the governmental unit charged with the primary responsibility for the administration of laws relating to the assessment, review, equalization, extension and collection of real and personal property taxes, while 79-1411b provides…”
McManaman v. Bd. of Cnty. Commissioners, 468 P.2d 243 (Kan. 1970). “(K.S.A. 79-1411a.) The legislature has also provided when a reappraisal of properties within a county should be made.”
Cities Serv. Oil Co. v. Bd. of Cnty. Commissioners, 578 P.2d 718 (Kan. 1978). “” Under the provisions of K.S.A. 79-1411a the county is declared to be the governmental unit charged with the primary responsibility for the administration of all laws relating to the assessment, review, equalization, extension and collection of real and personal property taxes,…”
Kansans for Fair Taxation, Inc. v. Miller, 889 P.2d 154 (Kan. Ct. App. 1995). “K.S.A. 79-1411a states: “[T]he county is hereby declared to be the governmental unit charged with the primary responsibility for the administration of all laws relating to the assessment, review, equalization, extension and collection of real and personal property taxes, except…”
State Ex Rel. Stephan v. Kansas Dep't of Revenue, 856 P.2d 151 (Kan. 1993). “” K.S.A. 79-1411a. The proposed intervenors suggest the above authority stands for the proposition that the county, not the Director, is primarily responsible for administering tax laws and that the county officials’ powers are substantive and discretionary.”
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