Repealed

K.S.A. 79-312 — under LISTING PROPERTY FOR TAXATION.

K.S.A. 79-312

79-312. History: L. 1876, ch. 34, § 14; R.S. 1923, 79-312; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Power of county board to raise or lower assessments considered. Gillett v. Treasurer of Lyon County, 30 Kan. 166, 168, 1 P. 577. 2. County board cannot add additional property not already listed. Coal Co. v. Emlen, 44 Kan. 117, 120, 24 P. 340. 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. Raise in assessment made hereunder considered and held valid. Atchison & Eastern Bridge Co. v. Atchison County Comm'rs, 150 Kan. 24, 32, 91 P.2d 34. 5. Mentioned; evidence failed to establish increase in assessment hereunder was discriminatory or otherwise invalid. Gorges Chrysler-Plymouth, Inc. v. Cobler, 212 Kan. 664, 666, 667, 512 P.2d 504. 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