Repealed

79-1427. History: L. 1876, ch. 34, § 60; L. 1919, ch. 307, § 1; R.S. 1923, 79-1427; L. 1963, ch. 460, § 7; L. 1969, ch. 433, § 5; Repealed, L. 1982, ch. 391, § 39; July 1. Source or prior law: L. 1866, ch. 118, § 37; G.S. 1868, ch. 107, § 55. CASE ANNOTATIONS 1. Section not retroactive in operation. Johnson v. Pottawatomie County, 113 Kan. 505, 506, 215 P. 275. 2. Section held applicable to railroad property but assessed at actual value. State, ex rel., v. Williams, 139 Kan. 599, 602, 605, 607, 32 P.2d 481. 3. Cited in defining term "assessed valuation" used in statute to classify counties. State, ex rel., v. Riley County Comm'rs, 142 Kan. 388, 390, 391, 47 P.2d 449. 4. Escaped assessments are subject to equalization and review by county board, tax commission and proper courts; taxpayer properly relieved of penalty. Beacon Publishing Co. v. Burke, 143 Kan. 248, 249, 250, 254, 257, 53 P.2d 888; Allen v. Burke, 143 Kan. 257, 264, 267, 53 P.2d 894. 5. Remedy provided by section referred to in upholding valuation and assessment of utility by state board under K.S.A. 79-5a04. Mobil Pipeline Co. v. Rohmiller, 214 Kan. 905, 929, 522 P.2d 923. 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