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Attorney General Opinion No. 1992-012

Attorney General Opinion No. 1992-012 PDF Author: Robert T. Stephan
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Pursuant to K.S.A. 79-503a and the holding in Garvey Grain, Inc. v. MacDonald, 203 Kan. 1 (1969), guidelines and schedules promulgated by the director of property valuation must reflect, where applicable, realistic market-place depreciation, including short and long-term physical deterioration or functional, economic or social obsolescence. Cited herein: K.S.A. 1991 Supp. 79-503a; K.S.A. 79-1439; K.S.A. 1991 Supp. 79-1476; K.S.A. 1968 Supp. 79-503 (repealed L. 1982, ch. 391, section 39).