David C. Van Parys Attorney General of Kansas — Opinion August 30, 1995 Re: Taxation — Property Valuation, Equalizing Assessments, Appraisers and Assessment of Property; General Provisions — Listing and Appraisal of Escaped Personal Property; 1995 House Bill No. 2113; Retroactivity Synopsis: Any penalty assessed on escaped personal property discovered and placed on the tax […]