Kansas Statutes Annotated

K.S.A. § 79-1437 (2026)

Repealed

✓ laws through the 2026 session (checked Sept. 2026)
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79-1437.

History: L. 1949, ch. 224, § 3; L. 1965, ch. 516, § 3; L. 1967, ch. 489, § 4; L. 1972, ch. 362, § 4; L. 1974, ch. 428, § 3; L. 1982, ch. 397, § 2; L. 1985, ch. 311, § 6; L. 1986, ch. 374, § 1; L. 1989, ch. 2, § 8 (Special Session); Repealed, L. 1992, ch. 131, § 10; July 1.

CASE ANNOTATIONS

1. 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.

Notes of Decisions
Cited in 1 case, 1982–1982 · leading case: Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 552 F. Supp. 1031 (D. Kan. 1982).
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Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 552 F. Supp. 1031 (D. Kan. 1982). “Real estate assessment ratio studies prepared and published by the director of property valuation under the provisions of K.S.A. 79-1437 shall be inadmissible as evidence in actions involving the assessment of property, sales of which are not required to be reported by county…”
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.