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

K.S.A. § 79-1446 (2026)

✓ current as of May 2026
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79-1446.

History: L. 1968, ch. 223, § 2; L. 1969, ch. 433, § 12; Repealed, L. 1992, ch. 131, § 10; July 1.

CASE ANNOTATIONS

1. Section and directives issued for equalization of assessed values hereunder considered and held not to violate due process and equal protection provisions of federal and state constitutions. State, ex rel., v. Dwyer, 208 Kan. 437, 438, 439, 444, 445, 450, 454, 493 P.2d 1095.

2. County board of equalization not arbitrary and capricious in rescinding order reducing value of property below 30% of value. Shields Oil Producers, Inc. v. County of Russell, 229 Kan. 579, 582, 629 P.2d 152 (1981).


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Notes of Decisions
Cited in 2 cases, 1972–1981 · leading case: State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972).
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State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972). · cites it 9× “The directives, which were identical except for addressees and percentage figures, were issued in an attempt to comply with the legislative mandate to equalize assessed valuations between adjacent counties as required by K.S.A. 79-1446. A reproduction of one of the directives —…”
Shields Oil Producers, Inc. v. Cnty. of Russell, 629 P.2d 152 (Kan. 1981). “” Although primarily concerned with K.S.A. 79-1446 and the duties of the director of property valuation, State, ex rel.”
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