79-411.
Determination of fair market value in money of real property; appraisal and assessment of real property.
The appraiser from actual view and inspection or from statistical methods prescribed by the director of property valuation, from consultation with the owner or agent thereof if expedient and from such other sources of information as are within the appraiser's reach, shall determine as nearly as is practicable the fair market value in money of all taxable real property within the county and assess the same as required in K.S.A. 79-1439, and amendments thereto.
History:
L. 1911, ch. 316, § 11; R.S. 1923, 79-411; L. 1951, ch. 476, § 1; L. 1963, ch. 460, § 2; L. 1969, ch. 433, § 1; L. 1994, ch. 275, § 6; July 1.
Notes of Decisions
Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016).
· cites it 4× “79-501; see K.S.A. 79-411; "or from statistical methods prescribed by the director of property valuation, from consultation with the owner or agent thereof if expedient and from such other sources of information as are within the appraiser's reach .”
Cities Serv. Oil Co. v. Murphy, 447 P.2d 791 (Kan. 1968).
· cites it 2× “We refer in particular to K.S.A. 79-411, 501, 503, 1406 and 1439 providing that after January 1, 1964, all real and tangible personal property shall be assessed at thirty percent of justifiable value and establishing factors to be considered in the determination of justifiable…”
Quivira Falls Cmty. Assn v. Johnson Cnty., 634 P.2d 1115 (Kan. 1981).
“” K.S.A. 79-411: “The assessor or appraiser from actual view and inspection, from consultation with the owner or agent thereof if expedient and from such other sources of information as are within his or her reach, shall determine as nearly as is practicable the fair market…”
In Re Tax Protest of Spangles, Inc., 835 P.2d 699 (Kan. Ct. App. 1992).
“See K.S.A. 79-411, K.S.A. 79-1469. Because the criteria for valuing land and improvements differ, the market values must be determined separately — but they may be recorded separately or jointly in the appraiser’s records.”
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