A Study of Property Taxes in Hodgeman County, Kansas

The purpose of this study was not to discuss or consider taxation problems, but (1) to compare the low-valued property with the high-valued property; to see if the low-valued property was taxed at a higher rate than the high-valued property, using market price and assessed value as the basis for comparison; and (2) to consider the 1959 Session Laws of Kansas relating to reappraisal of real property and the resulting effect on the taxpayers of Hodgeman County.