reglab/housing_qa huggingface dataset:
KS Stat § 79-1480 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1480 Same; maintenance of valuation listings, contents; public inspection.

79-1480. Same; maintenance of valuation listings, contents; public inspection. From and after January 1 of the year in which valuations for real property determined under the program of statewide reappraisal are implemented, each county shall maintain in the office of the county clerk multiple copies of a listing of the assessed valuations of each parcel of real property located within the county. Such listing shall contain separate valuations for the land and for the buildings located thereon. Such listing shall be arranged alphabetically by city and street name and prepared in a manner that each parcel of real property is listed in progressive order by numerical street address for property located within the corporate limits of cities and so far as possible for property located outside of the corporate limits of cities within the county. Property for which no street addresses exist shall be listed separately from property with street addresses and arranged in alphabetical order by township or city and owner's name with information sufficient to disclose the location thereof. Such listings shall be open to public inspection during all normal working hours of the office of the county clerk.History: L. 1985, ch. 314, § 5; July 1.
KS Stat § 79-1481 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1481 Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure.

79-1481. Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure. No hearing officer or panel shall issue an order applicable uniformly to all property in any class in any area or areas of the county, which order changes the assessment of such class of property in such area or areas, without the approval of the state  board of tax appeals. Whenever any hearing officer or panel proposes to issue any such order, it shall make written application to the state  board of tax appeals for a hearing on such matter if such change constitutes the final decision of the county. The state  board of tax appeals shall set a time and place for a hearing thereon within five days of receipt of such application. The hearing shall be conducted in accordance with the provisions of the Kansas administrative procedure act. The time set for hearing such matter shall in no event be more than 30 days following the date of receipt of such application. The state  board of tax appeals shall notify the hearing officer or panel, the county or district appraiser and the director of property valuation, of the time and place set for hearing. The director of property valuation shall be made a party to such hearing.History: L. 1985, ch. 314, § 6; L. 1988, ch. 377, § 5; L. 1992, ch. 54, § 1; L. 1994, ch. 275, § 4; L. 2008, ch. 109, § 93; L. 2014, ch. 141, § 101; July 1.
KS Stat § 79-1482 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.

79-1482. Statewide reappraisal of real property; tax levy to pay costs of reappraisal. The board of county commissioners of each county is hereby authorized to levy a tax upon all taxable tangible property in the county in an amount necessary to pay all costs incurred in conducting programs of countywide reappraisal and complying with the provisions of this act. The proceeds of such tax levies shall be credited to a special countywide reappraisal fund and shall be used only for the purposes of implementing the provisions of this act. Such countywide reappraisal fund shall not be subject to the provisions of K.S.A. 79-2925 to 79-2937, and amendments thereto, except that in making the budgets of such counties the amounts credited to, the amount on hand in such special fund, and the amount expended therefrom shall be shown thereon for the information of the taxpayers of the county.History: L. 1985, ch. 314, § 7; L. 1990, ch. 66, § 54; May 31.
KS Stat § 79-1483 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1483 Same; rules and regulations; forms.

79-1483. Same; rules and regulations; forms. The secretary of revenue shall adopt rules and regulations providing for the administration of this act. The director of property valuation shall prescribe and furnish forms to the county appraisers necessary to their duties hereunder.History: L. 1985, ch. 314, § 28; July 1.
KS Stat § 79-1484 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1484 Severability.

79-1484. Severability. If any sentence, clause, subsection or section of this act is held unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted the remainder of the act not so held unconstitutional or invalid.History: L. 1985, ch. 314, § 29; July 1.
KS Stat § 79-1485 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1485 Kansas real estate ratio study act; purposes.

79-1485. Kansas real estate ratio study act; purposes. (a) This act shall be known and may be cited as the Kansas real estate ratio study act.(b) The purpose of this act is to provide statistical information regarding the relationship of the appraised value to the selling price of real estate which has sold during the study year and the relative level of uniformity of appraisal within and among counties and to report such information in convenient form to the legislature and other interested parties. The statistical information determined pursuant to this act may be used by the director in carrying out such director's duties, including, but not limited to, assisting such director in the determination of substantial compliance under K.S.A. 79-1445, and amendments thereto.History: L. 1992, ch. 131, § 1; L. 1994, ch. 275, § 8; July 1.
KS Stat § 79-1486 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1486 Same; definitions.

79-1486. Same; definitions. As used in this act:(a) "Sale" or "sales" shall include all transfers of real estate for which a real estate sales validation questionnaire is required by K.S.A. 79-1437c, and amendments thereto; however, all sales for which a real estate sales validation questionnaire is required by K.S.A. 79-1437c, and amendments thereto, need not be included in the final ratios determined;(b) "valid sale" is a sale that is an indicator of fair market value as defined in K.S.A. 79-503a, and amendments thereto;(c) "invalid sale" is a sale that is not an indicator of fair market value as defined in K.S.A. 79-503a, and amendments thereto;(d) "unvalidated sale" is a residential subclass sale that was not selected through a random sampling process and has not been determined to be either a valid sale or an invalid sale;(e) "real estate" shall include land, improvements and structures which are appraised as real property;(f) "director" shall mean the director of property valuation;(g) "classification" shall mean those classifications which apply to real property contained in K.S.A. 79-1439, and amendments thereto, or any stratification which may be prescribed by the director;(h) "average" shall mean that measure or measures of central tendency which the director shall determine best describes a group of individual ratios;(i) "ratio" shall mean the numerical relationship between the appraised or assessed value and the selling price; and(j) "study year" shall mean that twelve-month period beginning annually on January 1.History: L. 1992, ch. 131, § 2; L. 1994, ch. 275, § 9; July 1.
KS Stat § 79-1487 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1487 Same; duties of local officials; access of records by director.

79-1487. Same; duties of local officials; access of records by director. It shall be the duty of all county officials to cooperate with and assist the director in the development of the information required by this act. Such county officials shall exchange such information as may be necessary to carry out the intent and purposes of this act. The director or the director's agents shall have access to all county records for the purpose of carrying out the intent and purposes of this act.History: L. 1992, ch. 131, § 3; July 1.
KS Stat § 79-1488 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1488 Same; authorities and duties of director.

79-1488. Same; authorities and duties of director. It shall be the duty of the director to obtain all information relating to each sale of real estate as the director shall deem necessary to carry out the intent and purposes of this act. The director shall prescribe the form in which the data is obtained. The director shall assign agents who shall verify and categorize each sale as valid, invalid or unvalidated. The director shall determine the median ratio in relation to the county's certified value, the price related differential, and the coefficient of dispersion for each classification of property in each county. If, in the director's opinion, sales from the study year are insufficient to determine reliable ratios for any classification of property in any county, sales from the four-year period preceding the study year may be used to supplement study year sales or the director may obtain or conduct appraisals for the purpose of supplementing, verifying or correcting ratios for the study year. The director may select random samples of residential subclass sales from counties having a total parcel count in excess of 15,000 to determine reliable residential subclass ratios for any such county. The random sample shall be selected prior to any validation process. Data from deeds, other instruments of conveyance and real estate sales validation questionnaires recorded or filed with the register of deeds on or after the first day of February following the study year shall not be used in determining the ratios for any county.History: L. 1992, ch. 131, § 4; L. 1994, ch. 275, § 10; July 1.
KS Stat § 79-1489 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1489 Same; notification of ratios to county by the director; appeals, procedure.

79-1489. Same; notification of ratios to county by the director; appeals, procedure. The director shall determine the mid-year ratios for each county and notify the board of county commissioners thereof. When the final ratios are determined, the director shall notify the board of county commissioners of each county of the ratios determined for such county. If the board of county commissioners disagrees with the ratios determined for the county, such board, within 15 days after receipt of such notice, may appeal such determination to the state  board of tax appeals. Written notice of appeal shall be served on the state  board of tax appeals and the director by certified mail. The notice of appeal shall clearly and specifically state the facts upon which the appeal is based. The state  board of tax appeals shall conduct a summary proceeding in accordance with the provisions of the Kansas administrative procedure act within 30 days of receipt of the written notice of appeal and shall issue findings and a final order within 30 days after the conclusion of such summary proceeding. If the state  board of tax appeals finds that corrections in the ratios are necessary, it shall order the director to make necessary corrections consistent with such findings prior to the publication of the study.History: L. 1992, ch. 131, § 5; L. 1994, ch. 275, § 11; L. 2008, ch. 109, § 94; L. 2014, ch. 141, § 102; July 1.
KS Stat § 79-1490 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1490 Same; publishing of study, when.

79-1490. Same; publishing of study, when. The director shall publish the ratio study after the procedures prescribed in K.S.A. 79-1489 have been concluded. If it is determined that the ratio study cannot be published by April 1, the director shall provide a preliminary ratio study to the governor, the speaker of the house and the president of the senate and their respective tax committees on or before March 15.History: L. 1992, ch. 131, § 6; July 1.
KS Stat § 79-1491 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1491 Same; rules and regulations.

79-1491. Same; rules and regulations. The secretary of revenue shall adopt rules and regulations providing for the administration of this act.History: L. 1992, ch. 131, § 7; July 1.
KS Stat § 79-1492 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1492 Same; application of act.

79-1492. Same; application of act. The provisions of K.S.A. 79-1437e, 79-1485, 79-1486, 79-1488 and 79-1489 shall apply to all taxable years commencing after December 31, 1993.History: L. 1992, ch. 131, § 8; L. 1994, ch. 275, § 13; July 1.
KS Stat § 79-1493 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1493 Same; authority to compile and publish other statistics not affected.

79-1493. Same; authority to compile and publish other statistics not affected. Nothing in this act shall preclude the director from gathering, compiling or publishing any information or statistics in addition to those required by this act.History: L. 1992, ch. 131, § 9; July 1.
KS Stat § 79-1495 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.

79-1495. Computer-assisted mass-appraisal system; verification of accuracy; requirements. In any county which fails to meet the minimum appraisal standards for commercial real property established by the official Kansas appraisal/sales ratio study conducted for the preceding year by the division of property valuation of the department of revenue, the director of property valuation shall be required to perform, or to contract with an independent third party to perform, a market-based appraisal of no less than 1% of the commercial properties appraised by the computer-assisted mass-appraisal system within the county as a verification of the accuracy of such system. The properties shall be selected so to represent a sample of the commercial property types which failed to meet statistical compliance in the county. The property owner shall be allowed the opportunity to meet with the appraiser in order to offer pertinent data and insight on the issues that would affect the value of the property. This appraisal will not be an official appraisal of the property and will be used for the purposes of quality assurance of the mass-appraisal system. If the independent appraisal reveals a statistical deviation greater than 5% on more than 25% of the audited properties, then the director will perform additional audits in those counties and require corrective action necessary to ensure a fair and accurate appraisal.History: L. 2016, ch. 112, § 22; July 1.
KS Stat § 79-1496 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1496 Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals.

79-1496. Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals. Within 60 days after the date the notice of informal meeting results or final determination is mailed to the taxpayer pursuant to K.S.A. 79-1448, and amendments thereto, any taxpayer aggrieved by the final determination of the county appraiser, who has not filed an appeal with the board of tax appeals pursuant to K.S.A. 74-2433f, 79-1448, 79-1609 or 79-1611, and amendments thereto, may file with the county appraiser a third-party fee simple appraisal performed by a Kansas certified general real property appraiser that reflects the value of the property as of January 1 for the same tax year being appealed. Within 15 days after receipt of the appraisal, the county appraiser shall review and consider such appraisal in the determination of valuation or classification of the taxpayer's property and mail a supplemental notice of final determination. If the final determination is not in favor of the taxpayer then the county appraiser shall notify the taxpayer that the county is required to perform its own, or commission a fee simple single property appraisal. The county appraiser shall then have 90 days to furnish that appraisal along with a new supplemental notice of determination and if not in favor of the taxpayer include an explanation of the reasons the county appraiser did not rely upon the taxpayer's fee simple single property appraisal. Whenever a taxpayer submits a fee simple single property appraisal the burden of proof shall be on the county appraiser to dispute the value of that appraisal. Any taxpayer aggrieved by the final determination of the county appraiser may appeal to the state board of tax appeals as provided in K.S.A. 79-1609, and amendments thereto, within 30 days subsequent to the date of mailing of the supplemental notice of final determination.History: L. 2016, ch. 112, § 23; July 1.
KS Stat § 79-1584d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 15 - Death Taxes|79-1584d Application of act.

79-1584d. Application of act. The provisions of this act shall be applicable to the estates of all decedents dying after December 31, 1993.History: L. 1993, ch. 38, § 48; Jan 1, 1994.
KS Stat § 79-15,146 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 15 - Death Taxes|79-15,146 Applicability of sections; limitation of liability.

79-15,146. Applicability of sections; limitation of liability. The provisions of K.S.A. 79-15,100 through 79-15,125 and K.S.A. 79-15,127 through 79-15,145, and amendments thereto, applicable to the estates of all decedents dying after June 30, 1998 and before January 1, 2007, shall only apply to estates for which an estate tax return was filed before January 1, 2017. In the event no estate tax return has been filed with the director before January 1, 2017, no liability which may have been imposed if the return was filed by such date shall accrue to either the estate or the distributees of the estate.History: L. 2010, ch. 44, § 1; July 1.
KS Stat § 79-15,254 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 15 - Death Taxes|79-15,254 Applicability of act; limitation of liability.

79-15,254. Applicability of act; limitation of liability. The provisions of K.S.A. 79-15,201 through 79-15,253, and amendments thereto, applicable to the estates of all decedents dying after December 31, 2006 and before January 1, 2010, shall only apply to estates for which an estate tax return was filed before January 1, 2020. In the event no estate tax return has been filed with the director before January 1, 2020, no liability which may have been imposed if the return was filed by such date shall accrue to either the estate or the distributees of the estate.History: L. 2010, ch. 44, § 2; July 1.
KS Stat § 79-1604 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 16 - Miscellaneous Property Tax Provisions|79-1604 Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments.

79-1604. Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments. Immediately after the completion of the labors of the hearing officer or county or district hearing panel, the county clerk shall prepare an abstract of the assessment rolls of the county and forward it to the director of property valuation on or before July 15. Said abstract shall be made in the form prescribed by the director of property valuation and shall give the information asked by the director of property valuation under the various subjects fully and completely as required. The director shall have authority to prescribe a statewide database format. The abstract on motor vehicles will include only those motor vehicles assessed as of the date the abstract is prepared previous to mailing to the director of property valuation. Any motor vehicles acquired, purchased, traded or sold during the time the abstract is being prepared and until September 1, will be assessed and added or subtracted from the original assessment allowing an additional valuation to the abstracted figure on motor vehicles. After the levy is set according to law, valuations of motor vehicles would be credited as supplementary assessments are now credited.History: L. 1876, ch. 34, § 76; L. 1877, ch. 40, § 1; L. 1909, ch. 243, § 8; R.S. 1923, § 79-1604; L. 1971, ch. 292, § 2; L. 1992, ch. 282, § 8; Jan. 1, 1993.
KS Stat § 79-1605 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 16 - Miscellaneous Property Tax Provisions|79-1605 Abstract of assessment rolls; penalty for failure of county clerk to comply.

79-1605. Abstract of assessment rolls; penalty for failure of county clerk to comply. If any county clerk shall refuse or neglect to properly prepare an abstract of the assessment roll of the county and forward the same to the director of property valuation, as required by law, he or she shall forfeit to the state the sum of five hundred dollars, to be recovered in the name of the county commissioners by civil action before any court of competent jurisdiction; and the verified certificate of the director of property valuation setting forth the failure of the clerk to comply with the provisions of said section, shall be prima facie evidence of such refusal or neglect, on the trial of such action.History: L. 1876, ch. 34, § 77; L. 1909, ch. 243, § 9; R.S. 1923, 79-1605; L. 1992, ch. 282, § 9; Jan. 1, 1993.