Repealed

79-1412. History: L. 1909, ch. 251, § 6; R.S. 1923, 79-1412; L. 1939, ch. 317, § 1; L. 1951, ch. 479, § 1; L. 1959, ch. 365, § 23; Repealed, L. 1965, ch. 511, § 12; June 30. CASE ANNOTATIONS 1. Cited in considering when exempt character takes effect. Trinity Evangelical Lutheran Church v. Wyandotte County Comm'rs, 118 Kan. 742, 745, 236 P. 809. 2. Cited in considering proper assessment rolls in determining number of electors. State, ex rel., v. Russell, 119 Kan. 266, 269, 237 P. 877. 3. Time and procedure for increasing valuation discussed and increase held invalid. Girard Gas Co. v. Crawford County Comm'rs, 139 Kan. 452, 455, 32 P.2d 226. 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. Court cannot fix valuation; can only determine whether valuation arbitrarily or unreasonably made. Hanzlick v. Republic County Comm'rs, 149 Kan. 667, 88 P.2d 1111. 6. Mentioned in determining tax situs of cattle under K.S.A. 79-304. Holmes v. Board of County Commissioners, 175 Kan. 770, 771, 267 P.2d 523. 7. Action to enjoin collection of taxes; constructive fraud; petition sufficient. Anderson v. Dunn, 180 Kan. 811, 814, 308 P.2d 154. 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