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Kan. Stat. Ann. § 79-3282

Same; average value of property

Kansas · Kansas Statutes Annotated Chapter 79 — Taxation · Status: effective

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Kan. Stat. Ann. § 79-3282, Same; average value of property, Kansas, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2618522
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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.