General supervision of taxation by director of property valuation; legislative recommendations; records and publications

79-1402. General supervision of taxation by director of property valuation; legislative recommendations; records and publications. The state director of property valuation shall have general supervision of the system of taxation throughout the state, shall have power to make a thorough investigation thereof, and shall formulate and recommend legislation for the improvement of the system and for the equalization of the taxation of the state. He or she shall keep in his or her office a public record of his or her acts and orders, and print from time to time such information as he or she may deem proper and as provided in K.S.A. 75-3048. History: L. 1907, ch. 408, § 9; R.S. 1923, 79-1402; L. 1943, ch. 269, § 27; June 30. Source or prior law: L. 1901, ch. 361, § 3. Cross References to Related Sections: General provisions as to reports, see 75-3044 through 75-3046, 75-3048. Attorney General's Opinions: Classification and valuation of machinery and equipment; "used factor"; ownership by not-for-profit organizations. 95-99. CASE ANNOTATIONS 1. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27. 2. Mentioned; assessment schedules of property valuation department invalid; failure to consider factors prescribed by K.S.A. 79-503. Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 10, 11, 453 P.2d 59. 3. Ultimate supervisory responsibility for the administration of the assessment and tax laws of the state and enforcement power and authority is vested in the director of property valuation. McManaman v. Board of County Commissioners, 205 Kan. 118, 126, 468 P.2d 243. 4. Cited; absence of authority by BOTA to order county appraiser to investigate property not in controversy before BOTA examined. Salina Airport Authority v. Board of Tax Appeals, 13 Kan. App. 2d 80, 88, 761 P.2d 1261 (1988). 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, 415, 856 P.2d 151 (1993). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026