Kansas Statutes Annotated

K.S.A. § 79-1602 (2026)

✓ current as of May 2026
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79-1602.

History: L. 1876, ch. 34, § 74; L. 1911, ch. 317, § 2; L. 1913, ch. 323, § 1; R.S. 1923, 79-1602; L. 1959, ch. 376, § 1; L. 1969, ch. 437, § 1; L. 1971, ch. 293, § 3; L. 1985, ch. 314, § 10; L. 1986, ch. 287, § 1; L. 1988, ch. 377, § 6; L. 1990, ch. 90, § 7; Repealed, L. 1992, ch. 282, § 21; January 1, 1993.

Notes of Decisions
Cited in 7 cases, 1925–1995 · leading case: Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968).
Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). · cites it 3× “(K.S.A. 79-1602 and 79-1606.) Between May 1 and June 15 the Board of County Commissioners sitting as the County Board of Equalization shall hear and determine any complaint made by any taxpayer as to the assessment and valuation of any of his property situated in the county.”
State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972). · cites it 5× “79-1446 but K.S.A. 79-1602 (now K.S.A. 1971 Supp. 79-1602), as well.”
Wirt v. Esrey, 662 P.2d 1238 (Kan. 1983). “The power of the County Board to do so is provided in K.S.A. 79-1602, which states that such boards shall: “[Mjake such changes in the assessment of property as shall be necessary in order to secure uniform and equal assessment of all property.”
Shields Oil Producers, Inc. v. Cnty. of Russell, 629 P.2d 152 (Kan. 1981). · cites it 3× “The taxpayers were not appearing in connection with any formal appeal to the county board pursuant to K.S.A. 79-1602, but were seeking reduction of taxes on certain equipment owned by *580 the respective taxpayers and used in connection with the production of oil.”
Kansans for Fair Taxation, Inc. v. Miller, 889 P.2d 154 (Kan. Ct. App. 1995). “” *475 Some color of authority for the Commission’s actions might have existed prior to 1992, when K.S.A. 79-1602 granted county commissions the power to review appraisal rolls and increase valuations of specific parcels.”
In Re Tax Protest of Spangles, Inc., 835 P.2d 699 (Kan. Ct. App. 1992). “K.S.A. 79-1602. The clerk makes any *338 necessary changes in valuation, computes the final tax levy rate for the tract of real estate, and submits the resulting tax roll to the treasurer’s office for collection.”
State ex rel. Griffith v. Russell, 237 P. 877 (Kan. 1925). · cites it 2× “Section 79-1602 provides that the board of county commissioners shall meet as a board of equalization on the first Monday in May of each year.”
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.