Printable Format79-408. 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.
Source or prior law:
L. 1866, ch. 118, § 54; G.S. 1868, ch. 107, § 41; L. 1876, ch. 34, § 57.
Cross References to Related Sections:
County appraiser, see 19-425 et seq.
Landowners' names to be given appraiser, see 58-2240.
Law Review and Bar Journal References:
Discussion of real estate lease in Kansas, Richard L. Zinn, 17 K.L.R. 707, 724, 725 (1969).
"Railroad Right of Way: The Real Property Interest in Kansas," Tim Pittman, 25 W.L.J. 327, 345 (1986).
Attorney General's Opinions:
Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153.
Lands or improvements omitted from listing on real property tax rolls. 81-187.
Real estate foreclosure and sale by county; recordation; filing fees; purchase by county or city. 91-90.
CASE ANNOTATIONS
1. Cited in considering ownership of right-of-way outside fences. Fischer v. Pottawatomie County Comm'rs, 122 Kan. 662, 664, 252 P. 901.
2. Section applies to valuation of land in drainage district. Fidelity Nat'l Bank and Trust Co. v. Morris, 130 Kan. 290, 294, 295, 286 P. 206.
3. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 335, 26 P.2d 269.
4. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312.
5. Assessments based on value of real estate proper where drainage district abandoned. McCall v. Goode, 168 Kan. 361, 364, 212 P.2d 209.
6. Controversy involving enjoined directive of director of property valuation to county assessor to use appraisal report became moot after statutory deadline. Mills v. McCarty, 206 Kan. 93, 95, 476 P.2d 691.
7. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 337, 835 P.2d 699 (1992).
8. County is immune from liability for damages from party wrongly named as property owner in tax assessment rolls. LaBarge v. City of Concordia, 23 Kan. App. 2d 8, 16, 927 P.2d 487 (1996).
9. Section does not apply to valuation of property by PVD. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 911, 159 P.3d 1050 (2007).