The Inequalities of Real Estate Assessments in Barton, Ellis, and Russell Counties for 01/01/1959

This study of the administration of real estate property taxation was made to point out the inequalities and to suggest improvements to modernize the tax system. Methods and Procedures Employed: All real estate property sales for the year 1959 in the three counties were obtained and examined. The General Statutes of Kansas were also read and examined in regard to assessment and taxation. The writer also obtained interviews with the personnel in all three counties, and also information from the state Property Valuation Department of Topeka, Kansas. Records of the real estate valuations in each of the separate counties were read and examined. Summary and Findings: Much of the real property that is being assessed is undervalued. There are not only inequalities between the counties but also between the townships. Rural property is being assessed at a higher percentage in two counties than is urban property. It is recommended that new state laws be passed so as to set a standard of value below true value and have all counties assess at this one level. It is also recommended that the deputy assessor be done away with thus, having one full-time assessor for the entire tax district. This full-time assessor should be appointed and meet certain qualifications with regard to training and experience. A competitive examination should be given to all who hold this office