Repealed

79-1436. History: L. 1949, ch. 224, § 2; L. 1965, ch. 516, § 2; L. 1967, ch. 489, § 2; L. 1972, ch. 362, § 2; L. 1974, ch. 428, § 1; L. 1982, ch. 397, § 1; L. 1989, ch. 2, § 7 (Special Session); L. 1991, ch. 162, § 8; Repealed, L. 1992, ch. 131, § 10; July 1. CASE ANNOTATIONS 1. Ratio studies may be considered in determining necessity for a reappraisal of property. Board of County Commissioners v. Brookover 198 Kan. 70, 71, 77, 422 P.2d 906. 2. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value doesn't warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 291, 295, 447 P.2d 791. 3. Ratio study held not conclusive evidence in considering valuation of interstate gas pipeline and distribution property. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 339, 492 P.2d 147. 4. Referred to; assessment of property at 43% of fair market value arbitrary and oppressive. Gordon v. Hiett, 214 Kan. 690, 692, 522 P.2d 942. 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