Repealed

79-503. History: L. 1963, ch. 460, § 4; L. 1965, ch. 515, § 1; L. 1969, ch. 433, § 10; Repealed, L. 1982, ch. 391, § 39; July 1. CASE ANNOTATIONS 1. Purpose of act; fair and equitable value of property for taxation; justifiable value considered. Board of County Commissioners v. Brookover, 198 Kan. 70, 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, 285, 290, 291, 292, 447 P.2d 791. 3. Assessment schedules failing to consider prescribed factors invalid. Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 2, 3, 8, 9, 11, 15, 16, 19, 23, 24, 25, 26, 28, 30, 453 P.2d 59. 4. In arriving at value under statute, board's 5% capitalization rate held not unreasonable or capricious. Panhandle Eastern Pipe Line Co. v. Dwyer, 207 Kan. 417, 420, 421, 422, 423, 424, 426, 427, 485 P.2d 149. Affirmed: 208 Kan. 304, 307, 491 P.2d 961. 5. Section applied to valuation and assessment of interstate gas pipeline and distribution property; factors applied. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 338, 341, 355, 356, 358, 361, 365, 372, 373, 383, 384, 492 P.2d 147. 6. Assessment of ad valorem tax is administrative matter and board of tax appeals' order thereon is final, absent showing order is arbitrary, unreasonable or fraudulent. Northern Natural Gas Co. v. Dwyer, 208 Kan. 337, 341, 355, 356, 358, 361, 365, 492 P.2d 147. 7. Purpose, standards and factors prescribed in section considered and applied; ratio study does not reflect value for ad valorem tax purposes. Northern Natural Gas Co. v. Williams, 208 Kan. 407, 408, 414, 416, 417, 419, 423, 432, 493 P.2d 568. 8. Valuation of property considered in action involving directives issued for equalization of assessed value under K.S.A. 79-1446 (dissenting opinion). State, ex rel., v. Dwyer, 208 Kan. 437, 452, 454, 456, 457, 493 P.2d 1095. 9. Referred to and applied in upholding valuation and assessment of utility by board of tax appeals under K.S.A. 79-5a04. Mobil Pipeline Co. v. Rohmiller, 214 Kan. 905, 906, 907, 908, 914, 921, 925, 926, 927, 522 P.2d 923. 10. Applied in upholding valuation and assessment of shopping center property. Kellogg Mall Associates v. Board of Sedgwick County Comm'rs, 227 Kan. 231, 233, 234, 235, 237, 238, 607 P.2d 1330. 11. Statute cited; provisions of K.S.A. 79-342 declared unconstitutional as violative of article 11, sec. 1 of Kansas Constitution. State ex rel. Stephan v. Martin, 227 Kan. 456, 459, 462, 463, 465, 466, 467, 608 P.2d 880. 12. Assessment and taxation of common areas in planned unit development not double taxation to individual lot owner; such areas not without fair market value. Quivira Falls Community Ass'n v. Johnson County, 230 Kan. 350, 354, 356, 357, 634 P.2d 1115 (1981). 13. Considered in denying petition of attorney general for writ of quo warranto to prevent utilization of K.S.A. 79-331 and challenging constitutionality thereof. State ex rel. Stephan v. Martin, 230 Kan. 747, 754, 755, 756, 641 P.2d 1011 (1982). 14. Considered in holding K.S.A. 79-343, relating to assessment of farm machinery and equipment, unconstitutional and void; quo warranto granted. State ex rel. Stephan v. Martin, 230 Kan. 759, 767, 768, 769, 771, 773, 774, 778, 641 P.2d 1020 (1982). 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