reglab/housing_qa huggingface dataset:
KS Stat § 79-1427c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1427c Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.

79-1427c. Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when. If, from and after January 1, 1994, and on or before March 14, 1995, the county or district appraiser discovers any taxable tangible personal property which would be subject to a penalty pursuant to the provisions of K.S.A. 79-1427a, and amendments thereto, such property shall be listed and appraised and taxes collected thereon as provided in K.S.A. 79-1427a, and amendments thereto; however, such property shall not be liable for any taxes that would have been levied against such property for any year prior to the 1992 tax year and no penalty shall be added. Notwithstanding the foregoing, the penalties prescribed by K.S.A. 79-1427a, and amendments thereto, shall be added whenever any person, association, company or corporation that has fraudulently failed to list or has fraudulently underreported tangible property required to be listed for taxation as provided in K.S.A. 79-306, and amendments thereto. Such fraud shall be proven by clear and convincing evidence.History: L. 1994, ch. 275, § 14; July 1.
KS Stat § 79-1437c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1437c Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.

79-1437c. Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information. No deed or instrument providing for the transfer of title to real estate or affidavit of equitable interest in real estate shall be recorded in the office of the register of deeds unless such deed, instrument or affidavit shall be accompanied by a real estate sales validation questionnaire completed by the grantor or grantee or the agent of such grantor or grantee concerning the property transferred. Such questionnaire shall not be filed of record by the register of deeds but shall be retained for a period of five years at which time they shall be destroyed. The register of deeds shall in conjunction with the county clerk use the information derived from such questionnaires in cooperating with and assisting the director of property valuation in developing the information as provided for in K.S.A. 79-1487, and amendments thereto.History: L. 1991, ch. 162, § 3; L. 1992, ch. 159, § 1; L. 1992, ch. 282, § 18; L. 1995, ch. 252, § 25; Jan. 1, 1996.
KS Stat § 79-1437d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1437d Same; devised by director of property valuation; approval by legislature; information to be contained therein.

79-1437d. Same; devised by director of property valuation; approval by legislature; information to be contained therein. The real estate sales questionnaire shall be devised by the director of property valuation, and the director shall furnish copies thereof to the register of deeds. Upon proposing modifications or changes to the real estate sales validation questionnaire devised and used prior to 1992 or any validation questionnaire approved by the legislature in 1992 or thereafter, the director of property valuation shall submit such proposal to the legislature. Upon the failure of the legislature to enact legislation modifying the director's proposal within 60 days of submission thereof, such proposal shall be deemed to be approved, and the director's modified questionnaire may be utilized at anytime thereafter. The questionnaire shall be devised to obtain information regarding the identification and location of the property, name and address of the purchaser, sales price, date of sale, the classification and subclassification to which such property belongs, nature and circumstances peculiar to the sale, whether any personal property was included in the sales price, whether the purchaser assumed any mortgages or liens, loans, leases or taxes, the method of financing, whether any special assessments are levied against the property and such other information as the director of property valuation shall require. No information shall be requested in such questionnaire which would require the disclosure of the interest rate paid by the purchaser or the specific term of any mortgage.History: L. 1991, ch. 162, § 4; July 1.
KS Stat § 79-1437e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1437e Same; inapplicability to certain transfers of title.

79-1437e. Same; inapplicability to certain transfers of title. (a) The real estate sales validation questionnaire required by this act shall not apply to transfers of title:(1) Recorded prior to the effective date of this act;(2) made solely for the purpose of securing or releasing security for a debt or other obligation;(3) made for the purpose of confirming, correcting, modifying or supplementing a deed previously recorded, and without additional consideration;(4) by way of gift, donation or contribution stated in the deed or other instrument;(5) to cemetery lots;(6) by leases and transfers of severed mineral interests;(7) to or from a trust, and without consideration;(8) resulting from a divorce settlement where one party transfers interest in property to the other;(9) made solely for the purpose of creating a joint tenancy or tenancy in common;(10) by way of a sheriff's deed;(11) by way of a deed which has been in escrow for longer than five years;(12) by way of a quit claim deed filed for the purpose of clearing title encumbrances;(13) when title is transferred to convey right-of-way or pursuant to eminent domain;(14) made by a guardian, executor, administrator, conservator or trustee of an estate pursuant to judicial order;(15) when title is transferred due to repossession; or(16) made for the purpose of releasing an equitable lien on a previously recorded affidavit of equitable interest, and without additional consideration.(b) When a real estate sales validation questionnaire is not required due to one or more of the exemptions provided in subsection (a), the exemption shall be clearly stated on the document being filed.History: L. 1991, ch. 162, § 5; L. 1992, ch. 159, § 2; L. 1994, ch. 275, § 12; L. 2002, ch. 22, § 1; July 1.
KS Stat § 79-1437f (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1437f Same; disposition and use of contents thereof, to and by whom.

79-1437f. Same; disposition and use of contents thereof, to and by whom. Except as otherwise provided by K.S.A. 79-1460, and amendments thereto, contents of the real estate sales validation questionnaire shall be made available only to the following people for the purposes listed hereafter:(a) County officials for cooperating with and assisting the director of property valuation in developing the information as provided for in K.S.A. 79-1487, and amendments thereto;(b) any property owner, or the owner's representative, for prosecuting an appeal of the valuation of such owner's property or for determining whether to make such an appeal, but access shall be limited to the contents of those questionnaires concerning the same constitutionally prescribed subclass of property as that of such owner's property;(c) the county appraiser and appraisers employed by the county for the appraisal of property located within the county;(d) appraisers licensed or certified pursuant to K.S.A. 58-4101 et seq., and amendments thereto, for appraisal of property and preparation of appraisal reports;(e) financial institutions for conducting appraisals and evaluations as required by federal and state regulators;(f) the county appraiser or the appraiser's designee, hearing officers or panels appointed pursuant to K.S.A. 79-1602 or 79-1611, and amendments thereto, and the state  board of tax appeals for conducting valuation appeal proceedings;(g) the board of county commissioners for conducting any of the board's statutorily prescribed duties;(h) the director of property valuation for conducting any of the director's statutorily prescribed duties; and(i) a person licensed pursuant to the real estate brokers' and salespersons' act for purposes of fulfilling such person's statutory duties and providing information on market value of property to clients and customers.History: L. 1991, ch. 162, § 6; L. 1992, ch. 282, § 19; L. 1999, ch. 123, § 2; L. 2002, ch. 23, § 1; L. 2006, ch. 151, § 3; L. 2007, ch. 63, § 1; L. 2008, ch. 109, § 87; L. 2014, ch. 141, § 96; July 1.
KS Stat § 79-1437g (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1437g Same; penalty for violations.

79-1437g. Same; penalty for violations. Any person who shall falsify the value of real estate transferred shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not more than $500.History: L. 1991, ch. 162, § 7; L. 1992, ch. 159, § 3; April 30.
KS Stat § 79-1439a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1439a Classification of certain not-for-profit organization real property; assessment rate.

79-1439a. Classification of certain not-for-profit organization real property; assessment rate. (a) In accordance with and for the purposes of section 1 of article 11 of the Kansas constitution, real property, to the extent herein specified, which is owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraphs (2), (3), (4), (7), (8) or (10) of subsection (c) of section 501 of the federal internal revenue code, as in effect on January 1, 1994, is hereby included in subclass (4) of class 1 for property tax classification purposes, and shall be assessed at the rate of 12% of its fair market value. With respect to real property owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraph (2) of subsection (c) of section 501 of such code, this section shall only apply to real property leased to a not-for-profit organization not subject to federal income taxation pursuant to paragraph (8) of subsection (c) of section 501 of such code. With respect to real property owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraph (7) of subsection (c) of section 501 of such code, this section shall only apply to land which is actually and regularly used for recreational purposes, other than land accommodating buildings or other improvements associated with such recreational land. Nothing in this subsection shall be deemed to affect the exemption of property by law or the Kansas constitution.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1993.History: L. 1994, ch. 333, § 1; May 19.
KS Stat § 79-1439c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1439c Classification of certain commercial and industrial machinery and equipment.

79-1439c. Classification of certain commercial and industrial machinery and equipment. (a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all commercial and industrial machinery and equipment which is not classified for property tax purposes within subclass (5) of class 2 of section 1 of article 11 of the Kansas constitution, and which is not being used for the production of income by the owner thereof, is hereby defined as all other tangible personal property not otherwise specifically classified, and shall be classified for property tax purposes within subclass 6 of class 2 of section 1 of article 11 of the Kansas constitution. All such property shall be valued in accordance with the provisions of K.S.A. 79-503a, and amendments thereto.(b) The provisions of this section shall apply to all taxable years commencing after December 31, 1994.History: L. 1995, ch. 254, § 2; July 1.
KS Stat § 79-1439d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.

79-1439d. Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites. (a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all wireless communication towers, broadcast towers, antenna and relay sites, 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 Kansas constitution. 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, 2002.History: L. 2004, ch. 171, § 12; July 1.
KS Stat § 79-1439e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1439e Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.

79-1439e. Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer. In accordance with the provisions of section 1 of article 11 of the Constitution of the State of Kansas, a bed, body or box that is regularly used predominantly in a business or industry and is attached to a motor vehicle, except for a bed, body or box that is attached to the motor vehicle by the motor vehicle manufacturer, shall be classified for property tax purposes 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. The provisions of this section shall be effective on and after July 1, 2008.History: L. 2008, ch. 182, § 10; June 5.
KS Stat § 79-1444 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1444 Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.

79-1444. Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment. There is hereby established a technical advisory committee on the assessment-sales ratio study. The committee shall consist of three (3) members, appointed by and serving at the pleasure of the secretary of revenue. Members of the committee shall have such education and training as may be necessary to advise the director in the methodology of conducting studies of the type required under the provisions of this act. Members of the advisory committee on assessment-sales ratio study attending meetings of such committee, or attending a subcommittee meeting thereof authorized by such committee, shall be paid amounts provided in subsection (e) of K.S.A. 75-3223 and amendments thereto. The same shall be paid from appropriations to the secretary of revenue upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of revenue or a person or persons designated by him or her.It shall be the duty of the committee to advise and consult with and assist the director in the review and evaluation of the procedures used by the director of property valuation in making the assessment-sales ratio study and to make recommendations for any changes deemed necessary. It shall be the duty of the board of regents and the administration of each of the state institutions thereunder to authorize any staff members so selected to participate as members in the activities of such committee. The secretary of revenue may appoint an additional advisory committee of not to exceed seven (7) members to serve at his or her pleasure.History: L. 1965, ch. 516, § 6; L. 1968, ch. 208, § 14; L. 1972, ch. 362, § 7; L. 1974, ch. 348, § 99; L. 1974, ch. 428, § 7; L. 1975, ch. 416, § 27; July 1.
KS Stat § 79-1445 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1445 County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise.

79-1445. County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise. The director of property valuation shall examine the tax assessment and appraisal of taxable property of the various counties prior to September 15 each year. On or before such date, the director shall publish a list of those counties which the director finds to be in substantial compliance with the requirements of law to appraise taxable property of all counties at fair market value in money as defined by K.S.A. 79-503a, and amendments thereto. Such list shall also specify those counties which are not in substantial compliance with the law and every county shall be named in one or the other parts of such list. After such list has been initially published, the board of county commissioners of any county may petition the director of property valuation to reconsider the determination as published in such list. Such petition shall be made in compliance with rules and regulations adopted by the secretary of revenue as to the form and contents of any such petition. Such rules and regulations shall provide for a redetermination, in every case, after the final completion of any countywide reappraisement. The director of property valuation may make a redetermination as to any county whether the same is petitioned for or not.History: L. 1968, ch. 223, § 1; L. 1969, ch. 433, § 11; L. 1972, ch. 342, § 92; L. 1985, ch. 311, § 7; July 1.
KS Stat § 79-1450 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1450 Construction of certain terms.

79-1450. Construction of certain terms. If the words "justifiable value" or "fair market value" appear elsewhere in the statutes of the state, they shall be construed to mean "fair market value" as defined in K.S.A. 79-503a.History: L. 1969, ch. 433, § 15; L. 1982, ch. 391, § 35; July 1.
KS Stat § 79-1455 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1455 County as separate appraisal district; duty to appraise annually.

79-1455. County as separate appraisal district; duty to appraise annually. Except for counties which have formed appraisal districts pursuant to K.S.A. 19-425 et seq., each county shall comprise a separate appraisal unit, and the county appraiser shall have the duty of appraising all real and tangible personal property in the county.District appraisers shall have the powers and duties vested in and imposed upon county appraisers. The term "county appraiser" shall be construed to include "district appraiser."Each year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.S.A. 79-503a unless otherwise specified by law.History: L. 1982, ch. 391, § 1; July 1.
KS Stat § 79-1456 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1456 Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations.

79-1456. Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations. (a) The county appraiser shall follow the policies, procedures and guidelines of the director of property valuation in the performance of the duties of the office of county appraiser. If the director has developed and adopted methodologies to value specific types of property, the county appraiser shall be required to follow such methodologies. Prior to January 1, 2017, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of this section.(b) The county appraiser in establishing values for various types of personal property, shall conform to the values for such property as shown in the personal property appraisal guides prescribed or furnished by the director of property valuation. The county appraiser may deviate from the values shown in such guides on an individual piece of personal property for just cause shown and in a manner consistent with achieving fair market value.History: L. 1982, ch. 391, § 3; L. 2016, ch. 112, § 14; July 1.
KS Stat § 79-1457 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1457 Availability of forms to general public; extensions of time for filing, when; use of approved forms.

79-1457. Availability of forms to general public; extensions of time for filing, when; use of approved forms. On or before January 1 of each year, the county appraiser shall make available to the general public all necessary blank forms prescribed or approved by the director of property valuation which are required to be completed and returned by the public to the county appraiser. The county appraiser may extend the time in which the taxpayer shall complete and file such forms. A request for extension of time shall be in writing, state just and adequate reasons on which the request may be granted, and be received by the county appraiser on or before the date on which such forms are required to be filed.The county appraiser shall utilize those forms prescribed or approved by the director of property valuation in making the appraisal of all real and tangible personal property.History: L. 1982, ch. 391, § 4; July 1.
KS Stat § 79-1458 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1458 Installation and maintenance of records and data; open to public inspection.

79-1458. Installation and maintenance of records and data; open to public inspection. The county appraiser shall install and maintain such records and data relating to the identification and appraisal of all property in the county, taxable and exempt, required by the director of property valuation.Except as specifically provided by law, all records of the county appraiser, the county board of equalization and the director of property valuation relating to the identification and appraisal of real and personal property shall be open at all reasonable times to public inspection.History: L. 1982, ch. 391, § 5; July 1.