79-408. Real estate assessment rolls maintained by county clerk; contents. The county clerk shall maintain all real estate assessment rolls that may be required for the assessment districts of the county. Such assessment rolls shall contain a correct and pertinent description of each piece, parcel or lot of real property in numerical order as to lots and blocks, sections or subdivisions, in the respective townships or cities, as the case may be. In making up such assessment rolls, the county clerk shall consult the real estate transfer record in the office of the clerk and the records and plats in the office of the register of deeds.
All such rolls and descriptions may be maintained electronically, as the county may find necessary and proper.
History: L. 1911, ch. 316, § 8; R.S. 1923, 79-408; L. 1959, ch. 365, § 8; L. 1971, ch. 293, § 1; L. 1982, ch. 391, § 26; L. 2012, ch. 53, § 1; July 1.
Structure Kansas Statutes
Article 4 - Listing And Valuation Of Real Estate
79-401 How listed, valued and returned.
79-407 Same; appeal from action of county clerk; hearing by county commissioners.
79-408 Real estate assessment rolls maintained by county clerk; contents.
79-409 Same; survey of lot or tract, when.
79-412 Valuation of buildings and improvements; recording or filing lease agreement, requirements.
79-414 Lands entered after January 1.
79-421 Same; forfeiture of office upon failure.
79-422 Public utility property listed as real estate.
79-426 Joint ownership; payment of taxes by one owner; lien.
79-427 Apportionment of special tax or assessment on lot or tract in cities.
79-430 Listing and taxation of certain leased portions of real property.