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

K.S.A. § 79-3282 (2026)

Same; average value of property

✓ current as of May 2026
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79-3282. Same; average value of property. The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.

History: L. 1963, ch. 485, § 12; April 25.

CASE ANNOTATIONS

1. Mentioned in action challenging order requiring multistate corporation to apportion net business income under separate accounting method. Amoco Production Co. v. Armold, Director of Taxation, 213 Kan. 636, 651, 518 P.2d 453.


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Notes of Decisions
Cited in 1 case, 1974–1974 · leading case: Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974).
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Amoco Prod. Co. v. Armold, Dir. of Taxation, 518 P.2d 453 (Kan. 1974). “We are cognizant of the mandate of K.S.A. 79-3282 and of the forceful arguments for narrow interpretation in order to obtain uniformity in the difficult and complex area of multistate income apportionment.”
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