Repealed

79-332. History: L. 1917, ch. 323, § 4; R.S. 1923, 79-332; L. 1965, ch. 513, § 1; L. 1967, ch. 487, § 1; L. 1969, ch. 433, § 9; L. 1981, ch. 372, § 1; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 224, 436 P.2d 982. 2. Assessment of penalty not a valuation or assessment function; requirement of section mandatory; late filing penalty upheld. Walkemeyer v. Stevens County Oil & Gas Co., 205 Kan. 486, 488, 490, 493, 470 P.2d 730. 3. State board of tax appeals has no appellate jurisdiction as board of equalization over penalty lawfully assessed under this section or to remove such penalty imposed by the county assessing official. Walkemeyer v. Stevens County Oil & Gas Co., 205 Kan. 486, 488, 492, 470 P.2d 730. 4. Late filing penalty properly imposed by county assessing official pursuant to mandatory provisions of this section. Walkemeyer v. Stevens County Oil & Gas Co., 205 Kan. 486, 487, 488, 489, 470 P.2d 730. 5. K.S.A. 79-1422 does not authorize imposition of penalty for voluntarily filing list more than 45 days late. National Cooperative Refinery Ass'n v. Board of McPherson County Comm'rs, 228 Kan. 595, 618 P.2d 1176. 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