Repealed

79-1435. History: L. 1949, ch. 224, § 1; L. 1965, ch. 516, § 1; L. 1967, ch. 489, § 1; L. 1972, ch. 362, § 1; Repealed, L. 1992, ch. 131, § 10; July 1. CASE ANNOTATIONS 1. Petition to recover protested taxes sufficiently alleged fraud in making unequal assessments. Kansas City Southern Rly. Co. v. Board of County Comm'rs, 183 Kan. 675, 677, 678, 683, 331 P.2d 899. 2. Ratio study reflects relationship of assessed value to sale price, not assessed value to "justifiable value" for ad valorem tax purposes. Northern Natural Gas Co. v. Williams, 208 Kan. 407, 413, 417, 419, 426, 493 P.2d 568. 3. Cited; party aggrieved by administrative ruling not free to pick and choose procedure in district court action to avoid administrative remedies. State ex rel. Smith v. Miller, 239 Kan. 187, 189, 190, 718 P.2d 1298 (1986). 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