2006 Kansas Code - 79-408

      79-408.   Real estate assessment rolls completed by county clerk; contents; delivery to county appraiser, when. The county clerk shall complete 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, the records and plats in the office of the register of deeds, reports from United States land offices, and may require the owner or occupant of a particular property to furnish a proper description thereof. In making such rolls the county clerk shall deduct the acreage of all lands used for railway right-of-way or interurban railway right-of-way.

      After the county clerk has completed such rolls, the clerk shall deliver them to the county appraiser no later than December 15.

      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; July 1.