reglab/housing_qa huggingface dataset:
KS Stat § 79-419 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-419 Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax.

79-419. Partitioned lands; certification by district court; entry upon tax roll by county clerk; valuation by county appraiser; apportionment of tax. It shall be the duty of the clerk of the district court of each county of this state, when any lots or land have been partitioned by order of any such court, to certify to the county clerk a description of the lots or land partitioned, and also a description of each piece or parcel into which the same has been divided, together with the name of the owner. The county clerk shall enter on the tax roll the description of the several pieces of land into which any such lots or land have been partitioned, and such description shall be held to be valid for all purposes. The county clerk shall cause the county appraiser to value each piece or parcel of such lots or lands as divided. The county clerk shall apportion the tax originally charged to such lots or lands that have been divided in the proportion represented by the percent that the value of each piece or parcel shall represent of the total value of all pieces or parcels as appraised individually by the county appraiser. Whenever any lands held by tenants in common shall be sold upon proceedings in partition, or shall be taken by the election of any of the parties to such proceedings, or where any real estate shall be sold at judicial sale, or by administrators, executors, conservators, or trustees, the court shall order all taxes and penalties thereon against such lands to be discharged out of the proceeds of such sale.History: L. 1911, ch. 316, § 19; R.S. 1923, 79-419; L. 1965, ch. 514, § 1; L. 1982, ch. 391, § 28; July 1.
KS Stat § 79-420 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-420 Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.

79-420. Surface and mineral rights taxed separately, when; duties of register of deeds, county clerk and county appraiser.  Whenever the fee to the surface of any tract, parcel or lot of land is in any person or persons, natural or artificial, and the right or title to any minerals therein is in another or in others, such mineral interest shall be listed and the market value, if any, determined separately from the fee of such land, in separate entries and descriptions. Such land and such mineral interest shall be separately taxed to the owners thereof respectively. In determining the market value, if any, of any such mineral interest, the appraiser shall consider every proper factor, including but not limited to, the size of the particular mineral interest, the fractional share of such interest and the number of fractional shares in existence for such interest. The register of deeds shall furnish to the county clerk where such mineral interest exists and are a matter of record, a certified description of all such interest. When such reserves or leases are not recorded within 90 days after execution, they shall become void if not listed for taxation.History: L. 1911, ch. 316, § 20; R.S. 1923, 79-420; L. 1959, ch. 365, § 10; L. 1982, ch. 391, § 29; July 1.
KS Stat § 79-421 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-421 Same; forfeiture of office upon failure.

79-421. Same; forfeiture of office upon failure. Any register of deeds or county clerk knowingly or willfully failing to perform the duty as prescribed in above section shall forfeit his or her office, and upon petition of the county attorney or the attorney general shall upon summary proceedings be removed therefrom.History: L. 1911, ch. 316, § 21; May 22; R.S. 1923, 79-421.
KS Stat § 79-422 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-422 Public utility property listed as real estate.

79-422. Public utility property listed as real estate. All fixed mains, flumes, aqueducts, reservoirs, receptacles, standpipes, purifiers, regulators, lamps, lampposts, meters, shackle-rods, plugs, tanks, wires and all other property, whether herein enumerated or not, used as part of a system and employed in leading, conducting or distributing heat, light, power, oil, gas, water or other commodity between the place of generation, production or supply and the place of distribution, consumption, use, manufacture, market, or further shipment shall be listed and taxed by the city, town, school district, township or county in which said property or any part thereof is located, and in the same manner returned as is provided by law for real estate.History: L. 1911, ch. 316, § 22; May 22; R.S. 1923, 79-422.
KS Stat § 79-425a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-425a Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals.

79-425a. Tracts of land divided after regular assessment; apportionment and levying of taxes; appeals. (a) Whenever a tract of land which has been assessed shall thereafter be divided into tracts owned by different persons, any one or more of such persons, after giving 10 days' written notice to the other persons at their respective mailing addresses, may make application to the county appraiser for an apportionment of the assessed valuation of such tract among the several tracts, and the county appraiser shall apportion such valuation among the owners of such tracts according to the value of their respective interests as shown by evidence available at a time designated by the county appraiser. Upon the apportionment of the assessed valuation among the several tracts and the levying of tax against each such tract, the county treasurer, upon payment of such tax on any such tract, shall issue a receipt therefor and, in any case where such tax is not paid on any of such tracts, it shall be sold for delinquent taxes in the same manner prescribed by law for sale of real estate for delinquent taxes. If taxes levied on a tract of land prior to its division are delinquent, the owner of any divided portion of such tract may have that portion released from the tax lien by paying to the county treasurer the share of the delinquent tax attributable to such divided portion as shown by the apportionment made of the whole tract's assessed valuation among the divided portions by the county appraiser.(b) Any person aggrieved by the application of the provisions of subsection (a) may, within 10 days after the apportionment decision of the county appraiser, appeal to the state board of tax appeals, and the board shall have the power, upon a showing that such decision was erroneous, to substitute an apportionment of the assessed valuation of a tract of land for that of the county appraiser.History: L. 1983, ch. 308, § 1; L. 2008, ch. 109, § 77; L. 2014, ch. 141, § 86; L. 2016, ch. 112, § 8; July 1.
KS Stat § 79-426 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-426 Joint ownership; payment of taxes by one owner; lien.

79-426. Joint ownership; payment of taxes by one owner; lien. When land owned by two or more persons shall be assessed jointly, and any one or more of them shall not pay the proper portion of the tax due in such cases, any such owner paying the whole tax or who has redeemed the whole tract after it has been sold for delinquent taxes shall have a lien on the interest of the owner who was delinquent to the extent of the tax justly owing by such delinquent, and may sue and recover the amount advanced with interest and costs.History: L. 1915, ch. 359, § 4; April 10; R.S. 1923, 79-426.
KS Stat § 79-427 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-427 Apportionment of special tax or assessment on lot or tract in cities.

79-427. Apportionment of special tax or assessment on lot or tract in cities. On demand of the county clerk or of any owner of any part of a lot or tract, as herein stated, or any obligee of a bond or other contract to convey any part of a lot or tract within any city of the first, second and third class, it shall be the duty of the city clerk to divide any special tax or assessment on said lot or tract in such proportion as the value of each part, exclusive of buildings or improvements, shall bear to the value of the entire lot or tract, exclusive of buildings or improvements, and thereupon and thereafter such special tax or assessment shall be carried upon the books of the city clerk as apportioned, and be so certified to the county clerk for listing upon the tax rolls of the county.History: L. 1911, ch. 114, § 1; R.S. 1923, 79-427; L. 1927, ch. 325, § 1; June 1.
KS Stat § 79-430 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 4 - Listing And Valuation Of Real Estate|79-430 Listing and taxation of certain leased portions of real property.

79-430. Listing and taxation of certain leased portions of real property. For all purposes associated with property taxation, the provisions of K.S.A. 79-412 notwithstanding, that portion of the fair market value of real property attributable to the leasing of real property, or the creation of any other interest of less than fee simple in real property, for the purpose of the placement of a wireless communication tower, antenna or relay site upon the real property, shall be entered on the assessment roll separate from the remaining fair market value. Such portion of the fair market value shall be separately taxed to the owner of such wireless communication tower, antenna or relay site as real property at the same classification and same tax rate as the real property upon which the wireless communications tower, antenna or relay site is located except that, in the event the real property upon which the wireless communications tower, antenna or relay site is located is exempt from property taxation, such real property shall continue to be exempt from property taxation, except that portion of the fair market value of such tax-exempt real property attributable to the leasing of such tax-exempt real property, or the creation of any other interest of less than fee simple in such tax-exempt real property, for the purpose of the placement of a wireless communications tower, antenna or relay site upon such tax-exempt real property, shall be taxable and shall be assessed to the owner of such wireless communications tower, antenna or relay site as real property at 25% of value. Such tax shall be a lien on the interest in the real property of such owner of the wireless communications tower, antenna or relay site and shall be collected in the same manner as the collection of other taxes on real property.History: L. 1997, ch. 126, § 37; July 1.
KS Stat § 79-501 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5 - Rules For Valuing Property|79-501 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.

79-501. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment. Each parcel of real property shall be appraised at its fair market value in money, the value thereof to be determined by the appraiser from actual view and inspection of the property. The price at which such real property would sell at forced sale may be taken as a criterion of such fair market value in money in the market place of such sale if the appraiser believes such price to be a reasonable factor in arriving at fair market value. The price at which real property would sell at auction may be taken as the criterion of fair market value in money if the appraiser determines such sale to be an arms-length transaction between a willing buyer and seller. In addition, land devoted to agricultural use shall be valued as provided by K.S.A. 79-1476, and amendments thereto. Tangible personal property shall be appraised at its fair market value in money except as provided by K.S.A. 79-1439, and amendments thereto. All such real and tangible personal property shall be assessed at the rate prescribed by K.S.A. 79-1439, and amendments thereto.History: L. 1876, ch. 34, § 15; R.S. 1923, 79-501; L. 1963, ch. 460, § 3; L. 1969, ch. 433, § 2; L. 1988, ch. 375, § 6; L. 1989, ch. 2, § 9 (Special Session); Dec. 14.
KS Stat § 79-504 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5 - Rules For Valuing Property|79-504 Appraisal standards; definitions.

79-504. Appraisal standards; definitions. For the purposes of this act:(a) "Appraisal foundation" and "foundation" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois.(b) "Written appraisal" means a written statement used in connection with the activities of the division of property valuation or a county appraiser that is independently and impartially prepared by a county appraiser setting forth an opinion of defined value of an adequately described property as of a specific date, supported by presentation and analysis of relevant market information.History: L. 1992, ch. 249, § 3; L. 2016, ch. 112, § 10; July 1.
KS Stat § 79-505 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5 - Rules For Valuing Property|79-505 Same; adoption by director of property valuation; additional standards, when.

79-505. Same; adoption by director of property valuation; additional standards, when. (a) The director of property valuation shall adopt appraiser directives prescribing appropriate standards for the performance of appraisals in connection with ad valorem taxation in this state. Such appraiser directives shall require, at a minimum:(1) That all appraisals be performed in compliance with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation; and(2) that such appraisals shall be written appraisals.(b) The director of property valuation may require compliance with additional standards if a determination is made in writing that such additional standards are required in order to properly carry out statutory responsibilities and such additional standards do not conflict with the uniform standards of professional appraisal practice, commonly referred to as "USPAP," promulgated by the appraisal standards board of the appraisal foundation.History: L. 1992, ch. 249, § 1; L. 2014, ch. 141, § 9; L. 2021, ch. 58, § 7; July 1.
KS Stat § 79-506 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5 - Rules For Valuing Property|79-506 Same; interim standards; time for adoption of final standards.

79-506. Same; interim standards; time for adoption of final standards. (a) The uniform standards of professional appraisal practice as promulgated by the appraisal standards board of the appraisal foundation in effect on March 1, 1992, for all dates of valuation on or after January 1, 1993, are hereby adopted upon the effective date of this act as interim standards.(b) Rules and regulations or appraiser directives promulgating appraisal standards adopted by the director of property valuation shall be proposed not later than six months and shall be adopted in final form and become effective not later than 12 months following the effective date of this act.History: L. 1992, ch. 249, § 2; July 1.
KS Stat § 79-507 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5 - Rules For Valuing Property|79-507 Commercial and industrial machinery and equipment; definition; classification and valuation.

79-507. Commercial and industrial machinery and equipment; definition; classification and valuation. (a) In accordance with the provisions of section 1 of article 11 of the constitution of the state of Kansas, all commercial and industrial machinery used directly in the manufacture of cement, lime or similar products including: Kilns, pumps, lifts, process fans, bucket elevators, compressors, raw mills, hammer mills, grinders, conveyors, ball mills, mixers, storage tanks, scales, crushers, reclaimers, processing vessels, filters, electric motors, cement and clinker coolers, finish mills, separators, electric hoists, stackers, roller mills, clinker breakers, hydraulic and lubricating systems used directly in manufacturing and processing activities, analyzers, aeration systems, air pollution control equipment, bulk loading systems, material and gas flow distribution gates and handling and transport systems, except public utility property valued and assessed pursuant to K.S.A. 79-5a01 et seq., and amendments thereto, are hereby defined as commercial and industrial machinery and equipment, and shall be classified for property tax purposes as tangible personal property within subclass 5 of class 2 of section 1 of article 11 of the constitution of the state of Kansas. All such property shall be valued in accordance with the provisions of subsection (b)(2)(E) of K.S.A. 79-1439, and amendments thereto.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 2013.History: L. 2014, ch. 140, § 11; July 1.
KS Stat § 79-5a01c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a01c Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas.

79-5a01c. Purpose of 2009 amendments to K.S.A. 79-5a01 related to underground storage of natural gas. It is the purpose of the amendments enacted in this legislation to K.S.A. 79-5a01 to carry out the mandate of the electorate of the state of Kansas who in 1992 amended section 1 of article 11 of the constitution of the state of Kansas to effectuate the taxation of public utility inventories, in response to an appellate decision holding that natural gas owned by public utilities and stored for resale comes within the exemption from ad valorem taxation afforded to merchants' and manufacturers' inventories. The legislature recognizes that the state has a number of underground formations that are ideal for the storage of natural gas and that the storage of natural gas in these formations by and on behalf of the owners, brokers and marketers of natural gas assures them a plentiful supply of natural gas during periods of peak demand and thereby contributes to their economic viability. The legislature further recognizes that the state and its political subdivisions provide valuable governmental services that protects the natural gas and its free flow to and from these formations for which such owners, brokers and marketers of natural gas should contribute through the property tax imposed by the amendments enacted in this legislation to K.S.A. 79-5a01.History: L. 2009, ch. 97, § 4; July 1.
KS Stat § 79-5a02 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a02 Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general.

79-5a02. Same; report to director of property valuation of information necessary for appraisal and apportionment of value of property; enforcement by attorney general. Every public utility with property in this state shall through its owner, officer or agent having control of its affairs, before March 20 each year, make a return in writing to the director of property valuation on forms prescribed by the director showing all the information that the director shall require and deem necessary for the appraisal and apportionment of values of said property. If any public utility shall fail to provide the information as required, the director of property valuation shall advise the attorney general of such noncompliance and the attorney general shall proceed against such utility to enforce compliance herewith.History: L. 1969, ch. 434, § 2; Jan. 1, 1970.
KS Stat § 79-5a03 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 5a - Public Utilities|79-5a03 Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts.

79-5a03. Same; contract by director for appraisal of property; annual determination of fair market value; records; investigations; unlawful acts. The director of property valuation shall contract with a qualified appraiser or appraisal company or companies to appraise the property of public utilities as defined in this act for the purpose of taxation for the year 1970. The contract for said appraisal shall include the training of property valuation utility appraisal personnel.The director of property valuation shall annually determine the fair market value of the property of all public utilities and shall keep a complete record of how such valuations were determined. The director is authorized to make any investigations and findings to properly arrive at the fair market value of the property of each of the public utilities to be appraised. Any public utility or representative shall upon request of the director furnish any records or files of said utility material to such investigation. Any utility or representative who shall furnish false information shall be guilty of perjury.History: L. 1969, ch. 434, § 3; Jan. 1, 1970.