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

K.S.A. § 79-503 (2026)

✓ current as of May 2026
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79-503.

History: L. 1963, ch. 460, § 4; L. 1965, ch. 515, § 1; L. 1969, ch. 433, § 10; Repealed, L. 1982, ch. 391, § 39; July 1.

CASE ANNOTATIONS

1. Purpose of act; fair and equitable value of property for taxation; justifiable value considered. Board of County Commissioners v. Brookover, 198 Kan. 70, 77, 422 P.2d 906.

2. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value doesn't warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 285, 290, 291, 292, 447 P.2d 791.

3. Assessment schedules failing to consider prescribed factors invalid. Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 2, 3, 8, 9, 11, 15, 16, 19, 23, 24, 25, 26, 28, 30, 453 P.2d 59.

4. In arriving at value under statute, board's 5% capitalization rate held not unreasonable or capricious. Panhandle Eastern Pipe Line Co. v. Dwyer, 207 Kan. 417, 420, 421, 422, 423, 424, 426, 427, 485 P.2d 149. Affirmed: 208 Kan. 304, 307, 491 P.2d 961.

5. Section applied to valuation and assessment of interstate gas pipeline and distribution property; factors applied. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 338, 341, 355, 356, 358, 361, 365, 372, 373, 383, 384, 492 P.2d 147.

6. Assessment of ad valorem tax is administrative matter and board of tax appeals' order thereon is final, absent showing order is arbitrary, unreasonable or fraudulent. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 341, 355, 356, 358, 361, 365, 492 P.2d 147.

7. Purpose, standards and factors prescribed in section considered and applied; ratio study does not reflect value for ad valorem tax purposes. Northern Natural Gas Co. v. Williams, 208 Kan. 407, 408, 414, 416, 417, 419, 423, 432, 493 P.2d 568.

8. Valuation of property considered in action involving directives issued for equalization of assessed value under K.S.A. 79-1446 (dissenting opinion). State, ex rel., v. Dwyer, 208 Kan. 437, 452, 454, 456, 457, 493 P.2d 1095.

9. Referred to and applied in upholding valuation and assessment of utility by board of tax appeals under K.S.A. 79-5a04. Mobil Pipeline Co. v. Rohmiller, 214 Kan. 905, 906, 907, 908, 914, 921, 925, 926, 927, 522 P.2d 923.

10. Applied in upholding valuation and assessment of shopping center property. Kellogg Mall Associates v. Board of Sedgwick County Comm'rs, 227 Kan. 231, 233, 234, 235, 237, 238, 607 P.2d 1330.

11. Statute cited; provisions of K.S.A. 79-342 declared unconstitutional as violative of article 11, sec. 1 of Kansas Constitution. State ex rel. Stephan v. Martin, 227 Kan. 456, 459, 462, 463, 465, 466, 467, 608 P.2d 880.

12. Assessment and taxation of common areas in planned unit development not double taxation to individual lot owner; such areas not without fair market value. Quivira Falls Community Ass'n v. Johnson County, 230 Kan. 350, 354, 356, 357, 634 P.2d 1115 (1981).

13. Considered in denying petition of attorney general for writ of quo warranto to prevent utilization of K.S.A. 79-331 and challenging constitutionality thereof. State ex rel. Stephan v. Martin, 230 Kan. 747, 754, 755, 756, 641 P.2d 1011 (1982).

14. Considered in holding K.S.A. 79-343, relating to assessment of farm machinery and equipment, unconstitutional and void; quo warranto granted. State ex rel. Stephan v. Martin, 230 Kan. 759, 767, 768, 769, 771, 773, 774, 778, 641 P.2d 1020 (1982).


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Notes of Decisions
Cited in 15 cases, 1968–2016 · leading case: Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016).
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Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). · cites it 10× “In the statute's defense, the director of property valuation argued it was consistent with K.S.A. 79-503 (Weeks 1977), which enumerated factors to be taken into account in determining fair market value.”
State Ex Rel. Stephan v. Martin, 641 P.2d 1020 (Kan. 1982). · cites it 28× “79-1439 provides in pertinent part: `[A]ll real and tangible personal property which is subject to general property taxes shall be appraised uniformly and equally at its fair market value in money, as defined in K.S.A. 79-503, and assessed at thirty percent (30%) thereof.”
Garvey Grain, Inc. v. MacDonald, 453 P.2d 59 (Kan. 1969). · cites it 14× “79-501, the assessor ignored obvious facts and failed to give consideration to and apply the factors or combinations thereof prescribed by the Legislature in K.S.A. 79-503. The petition further alleged that the illegal and grossly discriminatory valuation placed upon the…”
State Ex Rel. Stephan v. Martin, 608 P.2d 880 (Kan. 1980). · cites it 8× “79-1439 provides in pertinent part: “[A]ll real and tangible personal property which is subject to general property taxes shall be appraised uniformly and equally at its fair market value in money, as defined in K.S.A. 79-503, and assessed at thirty percent (30%) thereof.”
N. Nat. Gas Co. v. Dwyer, 492 P.2d 147 (Kan. 1971). · cites it 8× “lgannon, conclusively demonstrated that the Board did not follow the statutory mandates in arriving at Northern's justifiable value, but rather determined the justifiable value of Northern's operating property in Kansas to be the amount of the original cost undepreciated, and…”
N. Nat. Gas Co. v. Williams, 493 P.2d 568 (Kan. 1972). · cites it 10× “79-501 and K.S.A. 1968 Supp. 79-503). In Sebits v. Jones, 202 Kan.”
State Ex Rel. Stephan v. Martin, 641 P.2d 1011 (Kan. 1982). · cites it 2× “” The statute then goes on to state certain factors or criteria which are to be considered in arriving at fair market value.”
Cities Serv. Oil Co. v. Murphy, 447 P.2d 791 (Kan. 1968). · cites it 4× “"The ratio study manual considers and includes only part of one of the eleven factors (being section ( i ) which is the sale value on open market) set out in K.S.A. 79-503 as the factors to be considered in determining justifiable value.”
State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972). · cites it 5× “79-1404 First ) and at 30% of its fair market value in money as defined in K.S.A. 1968 Supp. 79-503, as amended. (K.”
Quivira Falls Cmty. Ass’n v. Johnson Cnty., 634 P.2d 1115 (Kan. 1981). · cites it 3× “The Association contends that the assessment and taxation of the common areas in *354 the Quivira Falls PUD is illegal and void because (1) it subjects the individual lot owners to double taxation, (2) the common areas have no fair market value within the meaning of K.S.A.…”
Atchison, Topeka & Santa Fe Ry. Co. v. Lennen, 552 F. Supp. 1031 (D. Kan. 1982). · cites it 2× “79-501 and K.S.A. 79-503 upon which the assessment rate is to be applied for property tax purposes.”
Panhandle E. Pipe Line Co. v. Dwyer, 485 P.2d 149 (Kan. 1971). · cites it 8× “All factors specified by K.S.A. 79-503 for determining of justifiable value were considered by the assessing authorities.”
Show all 15 citing cases →
— K.S.A. § 79-503(i) — 1 case
State Ex Rel. Stephan v. Martin, 608 P.2d 880 (Kan. 1980). “79-1439 provides in pertinent part: “[A]ll real and tangible personal property which is subject to general property taxes shall be appraised uniformly and equally at its fair market value in money, as defined in K.S.A. 79-503, and assessed at thirty percent (30%) thereof.”
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.