Repealed

79-402. History: L. 1911, ch. 316, § 2; L. 1915, ch. 356, § 1; R.S. 1923, 79-402; L. 1927, ch. 323, § 1; L. 1953, ch. 420, § 1; Repealed, L. 1955, ch. 398, § 6; January 1, 1956. Source or prior law: L. 1866, ch. 118, § 21; G.S. 1868, ch. 107, § 31; L. 1876, ch. 34, § 43. Revisor's Note: Later act, see 79-1412a ¶ 2. CASE ANNOTATIONS 1. Equalization powers of tax commission not limited to assessment years. Flour Mills Co. v. State Tax Commission, 116 Kan. 528, 227 P. 339. 2. Exemption of property acquired by church not delayed until next assessment. Trinity Evangelical Lutheran Church v. Wyandotte County Comm'rs, 118 Kan. 742, 236 P. 809. 3. Cited; unrecorded mineral conveyance held not void under K.S.A. 79-420. Richards v. Shearer, 145 Kan. 88, 93, 64 P.2d 56. 4. Mineral rights separated from surface rights are assessed March 1 following separation. Board of County Comm'rs v. Allen, 175 Kan. 460, 463, 264 P.2d 916. 5. Realty acquired by War Assets Administration prior to November 1 not taxable that year. Board of County Comm'rs v. United States, 105 F. Supp. 995, 1002. 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