Download or read book Attorney General Opinion No. 1990-031 written by Robert T. Stephan and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: K.S.A. 79-1451 does not prevent use of valuations established by statewide reappraisal even though the board of tax appeals has ordered a second reappraisal in one or more counties. That statute was enacted to correct a situation in existence at the time of its enactment, 1978, and has been effectively superseded by the provisions of K.S.A. 79-1476. An order of the board of tax appeals to reappraise in one or more counties does not effect the school district equalization act formula. Cited herein: K.S.A. 1989 Supp. 72-7040; 72-7042; K.S.A. 79-1413a; 79-1451; 79-1476.