History:
L. 1949, ch. 224, § 1; L. 1965, ch. 516, § 1; L. 1967, ch. 489, § 1; L. 1972, ch. 362, § 1; Repealed, L. 1992, ch. 131, § 10; July 1.
CASE ANNOTATIONS
1. 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, 678, 683, 331 P.2d 899.
2. Ratio study reflects relationship of assessed value to sale price, not assessed value to "justifiable value" for ad valorem tax purposes. Northern Natural Gas Co. v. Williams, 208 Kan. 407, 413, 417, 419, 426, 493 P.2d 568.
3. Cited; party aggrieved by administrative ruling not free to pick and choose procedure in district court action to avoid administrative remedies. State ex rel. Smith v. Miller, 239 Kan. 187, 189, 190, 718 P.2d 1298 (1986).
N. Nat. Gas Co. v. Williams, 493 P.2d 568 (Kan. 1972). · cites it 3דThe 1968 Kansas Real Estate Assessment Ratio Study was compiled pursuant to K.S.A. 79-1435 to 79-1444, inclusive. The 1968 report in its foreword specifically states that it is "prepared for the purpose of reflecting the relationship of assessed value to sales price of real…”
Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 552 F. Supp. 1031 (D. Kan. 1982). · cites it 2דK.S.A. 79-1435 et seq. Based upon the information gathered by the State of Kansas for its 1980 sales assessment ratio study, Dr.”
State Ex Rel. Smith v. Miller, 718 P.2d 1298 (Kan. 1986). “Linn Valley filed an amended petition in which it sought certain interlocutory orders, a determination thatthe assessment-sales ratio study statutes, K.S.A. 79-1435 et seq., and the School District Equalization Act, K.”
Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 732 F.2d 1495 (10th Cir. 1984). “) To meet their burden of proof plaintiffs introduced the Kansas Real Estate Assessment/Sales Ratio Study for 1980, which was conducted pursuant to Kan.Stat. Ann. §§ 79-1435 to 1436b. The Kansas study examines the relationship between the assessed value and the sales price of…”
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