Kansas Statutes
§ 79-3282 — Same; average value of property
Kansas § 79-3282
This text of Kansas § 79-3282 (Same; average value of property) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Kan. Stat. Ann. § 79-3282 (2026).
Text
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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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.
Nearby Sections
15
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Bluebook (online)
Kansas § 79-3282, Counsel Stack Legal Research, https://law.counselstack.com/statute/ks/79-3282.