KANSAS OFFICE of
  REVISOR of STATUTES

  

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79-1411a. County as assessment administration unit. Beginning with the year 1956 the county is hereby declared to be the governmental unit charged with the primary responsibility for the administration of all laws relating to the assessment, review, equalization, extension and collection of real and personal property taxes, except as hereinafter provided.

History: L. 1955, ch. 398, ยง 1; January 1, 1956.

Revisor's Note:

Other provisions of L. 1955, ch. 398, see 79-1412a, 79-1412b, 79-1606.

Cross References to Related Sections:

Place of listing, see 79-304.

Attorney General's Opinions:

Collection of delinquent personal property taxes; authority of county to defer payment. 85-100.

Oil and gas property as personalty; property held by federal land bank exempt from taxation. 86-16.

CASE ANNOTATIONS

1. Mentioned in determining action commenced under K.S.A. 79-2005. Cities Service Oil Co. v. Kronewitter, 199 Kan. 228, 232, 428 P.2d 804.

2. The responsibility with respect to the valuation of property for tax purposes and administration of laws relating to assessment, equalization and collection of real and personal property taxes is in the county. McManaman v. Board of County Commissioners, 205 Kan. 118, 124, 126, 468 P.2d 243.

3. Considered in action involving directives issued for equalization of assessed value under K.S.A. 79-1446. State, ex rel., v. Dwyer, 208 Kan. 437, 445, 451, 493 P.2d 1095.

4. County declared governmental unit responsible for administration of laws relating to real and personal property taxes. Cities Serv. Oil Co. v. Board of County Comm'rs, 224 Kan. 183, 187, 578 P.2d 718.

5. Trial court's denial of intervention by county commissions and appraisers in action involving statewide valuation and assessment of real property examined. State ex rel. Stephan v. Kansas Dept. of Revenue, 253 Kan. 412, 417, 856 P.2d 151 (1993).


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