The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1913-03-05
Published in The Topeka State Journal
March s, 1913.

Published in The Topeka State Journal
March s, 1881
SUBSTITUTE SENATE BILL NO. Sc.
AN ACT concerning assessment and tax
alton; amending section :, chapter 3lI;
Laws of 1911. and section 1886, Genera
Statutes of 1903; and repeating the orig
inal sections amended and repeating
section 1 chapter 317 Laws of 1911.
Be it enacted by the Legislature of the
State of Kansas:
Section l. Section of chapter 3l7, Laws
of 1911, is hereby amended to read as fol
lows: Section 2, the county board thus
constituted, a majority of the menl-
bers thereof, shall meet on the third Mon
day in May of each year, in the office of
the county clerk and shall then inquire
into the valuation of the various classes
of property in the respective assessment
, districts of the county, and shall make
such changes in the assessment of prop
erty as shall be necessary in order to
secure assessment of all property at
its actual value in money, and in SO doing
they shall be governed by the following
rules, except as may by statute other
wise provided:
First. In each year when real estate is
assessed, the board shall raise or lower
the valuation of each tract or lot of real
property which in its opinion is over
valued or under-valued to such valuation
as tire board believes to be the actual
value in money of such property
Second. In each year the board shai
raise or reduce the valuation of any item
| of personal property of any individual
which in its opinion is under-yalued OF
! believes to be the actual value in money
/ of such property
Third. The board shall eQualiZe the
! valuat ton of the several assessment dis
| tricts in the county, either by adding to
! or deducting from the value of real estate
| or any class or classes of personal prop
| erty such percentage may be neces-
| sary i'll order to make just and equit-
! able equalization among the assessment
| districts of the county so that all prop
| erty in the county shall be equally as
sessed at its actual value in money.
| Fourth. In all cases where it shall be-
| come necessary to increase the valuation
| of property, except where the valuation
| of an entire class of property is raised for
| the purpose of equaliza ton, the county
! clerk shall mail or cause to be mailed d
notice to tile person to be affected there
I by at his post office address as shown by
! the assessment book, stating in substance
that it is proposed to revise or correct the
valuation of his property, and fixing the
time and place when hearing thereon
will be had; provided, That no notlce
! need be sent to any taxpayer who was
present at the meeting of the board and
who thereby had knowledge of the action
| proposed to be taken by the board in IN
creasing the value of the property of such
taxpayer.
! terrnine any complaint made by any tax
payer as to the assessment and valuation
of any property in the county which may
be made to the board by the owner o.
such property or his agent or attorney.
The session of the board shall be limited
| in length to ten days, during winch thle
| the board may ADJOURN IIO1l time 10 tiiiie
as may be necessary. and after the eX-
| piration of the ten days the board snail
] adjourn to a time at least ten Gays dltei
such adjournment. when 1t sllaI again re-
| convene for the purpose of hearing COM
paints from persons who nave peer
notified by the county clerk of pen0Iie
| changes in their valuations, but sucn al
iourned session shall not continue los
more than three days. after winch tht
board shall adjourn sine die, which ad-
| iournment must be taken on or before tht
10Th day of June, or If such days shah Ia
/ on Sunday then such final adjournment
shall be taken on the 10Th day of June anc
| the board shall have no authority TO De II
| session thereafter; and after such ma
adjournment the board shall not change
| the assessed valuation of the property .
| any person or reduce the aggregate
amount of the assessed valuation OF tH'
taxable property of the county
, Sec . Section 70 of chapter "a, Law
Of 1876 the same being section 112 of CHAP
! ter 116 General Statutes of 1903, deslS
/ mated also as section 1885. of said Genera
STATUTES of 1903, is hereby amended &
read as follows: Section 10 1t shall %
The duty of the county clerk to CIV
: | notice by publishing IN the last week =
: | Anril in each year and the two week
: | next following in some newspaper haNln
\ general circulation in his county, OF tn
annual meeting of the county BOARD
l, sons feeling themselves aggrieyed can ar
Q near and have all errors in theSreturn
Z and all excessive valuations corrected
: The board of county comflllssloners sha
e not allow any bill for the publication {
e +he notice provided for in this secuo
: until the person publishing such noue
shall file with the county clerk a copy
the newspaper in which such notce
e nublished to which shall be attached n
n AFFIDAVIT stating that such notice hs
been published in accordance with Law"
s Sec g. Sections i and OF cnapuer u
y Laws of 1911, and section 70 OF chapter q