79-408.
Real estate assessment rolls maintained by county clerk; contents.
The county clerk shall maintain all real estate assessment rolls that may be required for the assessment districts of the county. Such assessment rolls shall contain a correct and pertinent description of each piece, parcel or lot of real property in numerical order as to lots and blocks, sections or subdivisions, in the respective townships or cities, as the case may be. In making up such assessment rolls, the county clerk shall consult the real estate transfer record in the office of the clerk and the records and plats in the office of the register of deeds.
All such rolls and descriptions may be maintained electronically, as the county may find necessary and proper.
History:
L. 1911, ch. 316, § 8; R.S. 1923, 79-408; L. 1959, ch. 365, § 8; L. 1971, ch. 293, § 1; L. 1982, ch. 391, § 26; L. 2012, ch. 53, § 1; July 1.
Notes of Decisions
In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007).
“79-306; K.S.A. 79-408, etc. Moreover, the principal case authority urged by taxpayer and relied upon by BOTA, In re Spangles, addressed the valuation of land and improvements when both were assessed by the county appraiser, and must be distinguished from circumstances where the…”
LaBarge v. City of Concordia, 927 P.2d 487 (Kan. Ct. App. 1996).
“K.S.A. 79-408 requires the county clerk to compile the real estate assessment rolls for the county.”
In Re Tax Protest of Spangles, Inc., 835 P.2d 699 (Kan. Ct. App. 1992).
“K.S.A. 79-408, K.S.A. 79-1469. The appraiser assigns a fair market value to the tract of land represented by each key number.”
State ex rel. Griffith v. Russell, 237 P. 877 (Kan. 1925).
· cites it 2× “Section 79-408 of the Revised Statutes provides that the deputy assessors shall transmit to the county assessor their field books of the assessment of real property not later than the first day of May, and provides that the county assessor shall deliver all assessment rolls to…”
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