Kansas Statutes Annotated

K.S.A. § 79-1426 (2026)

Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted

✓ current as of May 2026

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79-1426. Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted. Any county assessor, deputy assessor, member of the state board of tax appeals, director of property valuation, or member of any county board of equalization, and every other person whose duty it is to list, value, assess or equalize real estate or tangible personal property for taxation, who shall knowingly or willfully fail to list or return for assessment or valuation any real estate or personal property, or who shall knowingly or willfully list or return for assessment or valuation any real estate or personal property at other than as provided for by law, or any assessing officer who shall willfully or knowingly fail to appraise, assess or to equalize the values of any real estate or tangible personal property, which is subject to general property taxes as required in K.S.A. 79-1439, and amendments thereto, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not exceeding $500 or imprisonment in the county jail for a period not exceeding 90 days, and in addition thereto shall forfeit his or her office if an officer mentioned herein. A variance of 10% in the appraisal at fair market value in money shall not be considered a violation of this section.

History: L. 1907, ch. 408, § 39; L. 1909, ch. 251, § 8; R.S. 1923, 79-1426; L. 1963, ch. 460, § 6; L. 1969, ch. 433, § 4; L. 2008, ch. 109, § 85; L. 2014, ch. 141, § 94; July 1.

Notes of Decisions

Cited in 3 cases, 1972–2016 · 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× “79-1479 (director may immediately assume duties of county appraiser if Board of Tax Appeals finds the county is not in substantial compliance with property appraisal requirements); K.S.A. 2014 Supp. 79-1426 (making knowing or willful failure to appraise or assess real estate as…”

N. Nat. Gas Co. v. Williams, 493 P.2d 568 (Kan. 1972). · cites it 2× “460) provides criminal *432 sanctions and penalties making it unlawful for any assessing official, including the Director of Property Valuation and the various local assessing officials, whose duty it is to list, value, assess or equalize real estate for taxation, to willfully…”

Gordon v. Hiett, 522 P.2d 942 (Kan. 1974). “Criminal sanctions against taxing officials who knowingly and willfully assess property other than as provided by law are set forth in K.S.A. 79-1426 and are punishable by fine, imprisonment and forfeiture of office.”

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