There is a newer version of the Kansas Statutes
2011 Kansas Code
Chapter 79. - TAXATION
Article 32. - INCOME TAX
79-3282 Same; average value of property.
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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