Attorney General Opinion No. 1981-187

Download or read book Attorney General Opinion No. 1981-187 written by Robert T. Stephan and published by . This book was released on 1981 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In determining the assessment of real property under K.S.A. 79-417, the county clerk should seek assistance from the county appraiser. It is the date upon which the county clerk discovers that real property has been omitted from the assessment and tax rolls that determines upon which year's assessment and tax rolls the property is to be placed. If the discovery is made on or after November 1 and prior to January 1, the property is to be placed on the assessment and tax rolls of the next tax year. If the discovery is made on or after January 1 and prior to November 1, the property is to be placed on the assessment and tax rolls of the current tax year. Cited herein: K.S.A. 19-430, 19-432, 79-408, 79-417, 79-1412a, S̲e̲c̲o̲n̲d̲, E̲i̲g̲h̲t̲h̲, 79-1801, as amended by L. 1981, ch. 380, section 2, 79-1803, as amended by L. 1981, ch. 379, section 2, 79-1804, 79-2001, as amended by L. 1981, ch. 173, section 78, K.S.A. 1980 Supp. 79-2004.