Kansas Statutes
§ 79-3282 — Same; average value of property
The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.
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Kansas § 79-3282 (Same; average value of property) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Amoco Production Co. v. Armold, Director of Taxation
518 P.2d 453 (Supreme Court of Kansas, 1974)
Legislative History
L. 1963, ch. 485, § 12; April 25.