reglab/housing_qa huggingface dataset:
KS Stat § 79-1460a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1460a Publication of results of market study analysis.

79-1460a. Publication of results of market study analysis. Annually, at least 10 business days prior to the mailing of change of valuation notices pursuant to K.S.A. 79-1460, and amendments thereto, the county or district appraiser shall cause to be published in the official county newspaper and on the official county website, if the county maintains a county website, the results of the market study analysis as prescribed by the director of the division of property valuation of the department of revenue.History: L. 1991, ch. 279, § 2; L. 2016, ch. 112, § 16; July 1.
KS Stat § 79-1461 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1461 Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.

79-1461. Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney. If any person refuses or fails to complete and deliver to the county appraiser a form of such person's property as required by law, or if the county appraiser shall be of the opinion that any form filed is not adequate or does not truly represent the property to be appraised, the county appraiser shall investigate, identify, list and value such property.The county appraiser shall list such property in the name of the owner and within five days of ascertaining the fair market value of such property shall provide a notice of such listing and value to the owner.The appraiser may request the county or district attorney or county counselor to subpoena and examine under oath any person or persons, records or documents that it is reasonable to believe would be useful in identifying and determining the value of the property located within the county.History: L. 1982, ch. 391, § 8; July 1.
KS Stat § 79-1462 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1462 Same; refusal to give evidence; penalty.

79-1462. Same; refusal to give evidence; penalty. If any person required by the county appraiser to give evidence as to any property, real or personal, refuses to be sworn or affirmed, or if having been sworn or affirmed, refuses to answer the questions or answers falsely or refuses to produce the records or documents touching the subject of inquiry, such person, upon conviction thereof, shall be fined in any sum not more than $500 nor less than $10, or imprisoned in the county jail not exceeding six months, or both.History: L. 1982, ch. 391, § 9; July 1.
KS Stat § 79-1463 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1463 Notice of violations to county attorney.

79-1463. Notice of violations to county attorney. The county appraiser shall notify the county or district attorney or the county counselor of all violations by any taxpayer of any provisions of the law relating to the appraisal of property and to sign and verify the complaints or information with respect thereto when prepared by such officer. The county or district attorney shall prosecute all such violations brought to such officer's attention.History: L. 1982, ch. 391, § 10; July 1.
KS Stat § 79-1465 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1465 Duty to make changes in classification and value of property, when.

79-1465. Duty to make changes in classification and value of property, when. The county appraiser shall have the authority and duty to make any necessary changes to the classification or appraised value of property that has been transmitted to the county clerk prior to certification of the appraisal rolls.History: L. 1982, ch. 391, § 12; July 1.
KS Stat § 79-1466 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1466 Transmission of completed real property appraisals to county clerk, when; contents.

79-1466. Transmission of completed real property appraisals to county clerk, when; contents. Commencing on January 1 of each year, the county or district appraiser shall transmit the taxable real property appraisals and the exempt real property appraisals to the county clerk continually upon the completion thereof.Upon completion of transmission of such appraisals to the county clerk, on or before June 1 of each year, the county or district appraiser shall deliver a document certifying that such appraisals constitute the complete appraisal rolls for real property.The taxable real property appraisal roll shall consist of all real property appraisals which in aggregate list all taxable land and improvements located within the county.The exempt real property appraisal roll shall consist of all real property appraisals which in aggregate list all exempt land and improvements located within the county.All transmissions required by this section may be made electronically.History: L. 1982, ch. 391, § 13; L. 1992, ch. 282, § 5; L. 1994, ch. 71, § 1; L. 2016, ch. 66, § 2; July 1.
KS Stat § 79-1467 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1467 Transmission of completed personal property appraisals to county clerk, when; contents.

79-1467. Transmission of completed personal property appraisals to county clerk, when; contents. Commencing on January 1 of each year, the county or district appraiser shall transmit the taxable personal property appraisals to the county clerk continually upon the completion thereof. Upon completion of transmission of such appraisals to the county clerk, on or before June 1 each year, the county or district appraiser shall deliver a document certifying that such appraisals constitute the complete appraisal rolls for personal property except for personal property which may be subject to investigation and valuation pursuant to law or personal property which may have escaped appraisal in any year, in which cases the appraiser shall transmit to the clerk, upon completion, the appraisals of such property and the clerk shall add the same to the taxable personal property roll at such time.The taxable personal property roll shall consist of all personal property appraisals completed by the county or district appraiser.The exempt personal property roll shall include all personal property appraisals completed by the county or district appraiser on personal property that is exempt from ad valorem taxation and is required to be listed with the county or district appraiser.All transmissions required by this section may be made electronically.History: L. 1982, ch. 391, § 14; L. 1985, ch. 315, § 2; L. 1987, ch. 377, § 1; L. 1992, ch. 282, § 6; L. 1994, ch. 71, § 2; L. 2016, ch. 66, § 3; July 1.
KS Stat § 79-1467b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1467b Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.

79-1467b. Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature. On or before July 1 of each year the county clerk of each county shall transmit copies of the current year's exempt real property appraisal and exempt personal property rolls as certified pursuant to K.S.A. 79-1466 and 79-1467, and amendments thereto, and copies of all property exemption claim forms claiming K.S.A. 79-201a Second or section 13 of article 11 of the Kansas constitution as the basis for such exemption for the current year filed pursuant to K.S.A. 79-210, and amendments thereto, to the director of property valuation in the manner prescribed by the director. It shall be the duty of the director to prepare an annual report compiling the valuations of property exempted pursuant to K.S.A. 79-201a Second and section 13 of article 11 of the Kansas constitution and submit it to the standing committee on taxation of the house and the standing committee on assessment and taxation of the senate, or their successors, at the beginning of each regular session of the legislature.History: L. 1994, ch. 187, § 5; Jan. 1, 1995.
KS Stat § 79-1468 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.

79-1468. Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents. On or before July 15, 1987, and on or before January 15 of each year thereafter, the county clerk shall prepare and forward to the county appraiser, director of property valuation and the state-assessed public utilities located in the county which are valued and assessed pursuant to K.S.A. 79-5a01 et seq., and amendments thereto, a taxing unit map showing the number and metes and bounds of every taxing unit or any portion of a taxing unit located within the county as the same exists on December 31 of the preceding year. In any year that such map would be identical to the most recently furnished map, the county clerk shall so certify in writing on or before January 15 in lieu of forwarding such map.History: L. 1982, ch. 391, § 15; L. 1987, ch. 373, § 1; July 1.
KS Stat § 79-1469 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1469 Showing by taxing unit number on appraisal record of property location.

79-1469. Showing by taxing unit number on appraisal record of property location. The county appraiser shall show on each appraisal record, the aggregate of which constitutes the appraisal roll, the taxing unit number corresponding to the location of the property appraised. In determining such taxing unit numbers, the county appraiser shall use the taxing unit map or maps furnished and constructed for the current taxing year by the county clerk.History: L. 1982, ch. 391, § 16; July 1.
KS Stat § 79-1470 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1470 Request of county board of equalization for changes in classification or valuation of property, when.

79-1470. Request of county board of equalization for changes in classification or valuation of property, when. In any year during the month of April for real property and the month of May for personal property, the county appraiser may request the hearing officer or panel or the county board of equalization to order a change in the classification or the appraised valuation of property on the certified appraisal rolls. Any such request shall be made to the hearing officer or panel, if any, otherwise to the county board of equalization. The county appraiser shall utilize the appraised value appeal form when making such requests.History: L. 1982, ch. 391, § 17; L. 1988, ch. 377, § 3; July 1.
KS Stat § 79-1471 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools.

79-1471. Submission of budget; appointment of assistants; attendance at appraisal schools. The county appraiser shall submit a budget to the board of county commissioners for their approval.The county appraiser shall appoint and dismiss any assistants necessary to carry out the duties of the office. The county appraiser shall supervise all such appointees in the performance of their duties.The county appraiser shall be required to attend and may require others under such appraiser's supervision to attend appraisal schools conducted or prescribed by the director of property valuation.History: L. 1982, ch. 391, § 18; July 1.
KS Stat § 79-1472 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1472 Attendance of county appraiser or designee at meetings of board of equalization.

79-1472. Attendance of county appraiser or designee at meetings of board of equalization. The county appraiser or the appraiser's designee shall attend meetings of the hearing officer or panel or the county board of equalization for the purpose of aiding such hearing officer or panel or board in matters involving the appraisal of property, and the county appraiser shall make all records concerned therewith available to the hearing officer or panel or the county board of equalization. The absence of the county appraiser or the appraiser's designee from any such meeting shall not affect the authority to meet and conduct the business of the hearing officer or panel or the board.History: L. 1982, ch. 391, § 19; L. 1988, ch. 377, § 4; July 1.
KS Stat § 79-1473 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1473 Penalty for neglect of duty by county appraiser or employee.

79-1473. Penalty for neglect of duty by county appraiser or employee. Any county appraiser and any employee acting in the name of the county appraiser who willfully neglects or refuses in whole or in part to perform the duties of the office as required by law shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined in a sum not exceeding $500. In addition thereto the appraiser or employee shall forfeit the office or position held by such person.History: L. 1982, ch. 391, § 20; July 1.
KS Stat § 79-1474 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made.

79-1474. Waiver of taxes and penalties upon certain personal property if timely reporting made. Any person or the legal representative of the estate of any person who has not listed taxable tangible personal property or has underreported the same for property tax purposes which, if discovered by the county appraiser, would be deemed to have escaped taxation pursuant to the provisions of subsection (a) of K.S.A. 79-1427a or would be subject to late filing penalties provided by law, and who makes and delivers a full and complete statement of appraisal relative to such property to the county appraiser wherein such property is located within the time period commencing with the effective date of this act, and ending on January 31, 1986, shall not be liable for any taxes or penalties which would have been levied upon any such property for any year prior to the 1984 taxable year.History: L. 1985, ch. 309, § 2; July 1.
KS Stat § 79-1475 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.

79-1475. Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls. Whenever the county appraiser discovers that any real property subject to taxation has been omitted from the tax rolls, such property shall immediately be listed and valued by the appraiser, and returned to the county clerk. The county clerk, upon receipt of the valuation for such property, shall place such property on the tax rolls and compute the amount of tax due based upon the mill levy for the year or years, not to exceed two calendar years preceding January 1 of the calendar year in which the property is discovered, in which such tax should have been levied, and shall certify such amount to the county treasurer as an added or escaped appraisal. The amount of such tax shall be due immediately and payable within 45 days after the issuance of an added or escaped property tax bill by the county treasurer. No interest shall be imposed unless the tax remains unpaid after such 45-day period. Taxes levied pursuant to this section which remain unpaid after such 45 day period shall be deemed delinquent and the county treasurer shall proceed to collect and distribute such tax in the same manner as prescribed by law for the collection and distribution of other taxes levied on property which are delinquent. No property tax levied pursuant to this section shall be payable by any person other than the current owner of the property unless such property was acquired by will, inheritance or gift. Notwithstanding the foregoing, if the current owner of any such property purchased in the tax year in which such property was discovered to have been omitted from the tax rolls pays the property tax which would have been levied upon such property for such year within 45 days after the issuance of an added or escaped property tax bill by the county treasurer, such owner shall not be liable for any property tax which would have been levied upon such property for any prior taxable year.History: L. 1985, ch. 315, § 3; L. 1990, ch. 346, § 2; L. 1994, ch. 124, § 1; L. 1995, ch. 38, § 2; July 1.
KS Stat § 79-1476a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1476a Application of 79-1476.

79-1476a. Application of 79-1476. The provisions of K.S.A. 79-1476, as amended by section 6 of chapter 254 of the Laws of 1995 shall be applicable to all taxable years commencing after December 31, 1994.History: L. 1995, ch. 254, § 9; July 1.
KS Stat § 79-1477 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1477 Same; computer system development; duties of secretary of revenue; advisory committee, composition.

79-1477. Same; computer system development; duties of secretary of revenue; advisory committee, composition. (a) The secretary of revenue, with the assistance of the advisory committee established pursuant to subsection (b), shall provide for the development of a computer system providing for the processing of such data on tangible property located in this state as deemed necessary for the effective and efficient administration of the appraisal, assessment and equalization laws of the state of Kansas, methods for updating such data on an annual basis, and such other functions as determined necessary for the efficient administration of the property tax laws of this state, including but not limited to the preparation and publishing of annual statistical reports and ratio studies.(b) The secretary of revenue shall establish an advisory committee, the chairperson of which shall be the director of property valuation, to assist the secretary in the performance of the duties prescribed in subsection (a). Members shall be selected from nominees of the Kansas association of counties, the Kansas association of county commissioners and the Kansas appraisers association.History: L. 1985, ch. 314, § 2; July 1.
KS Stat § 79-1478 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1478 Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.

79-1478. Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms. The state shall assume a portion of the costs incurred by any county in complying with the provisions of this act. The portion of the cost to be paid to each such county by the state shall be determined in accordance with a statewide payment schedule adopted by the secretary of revenue. Such schedule shall contain a specified amount according to class or subclass of property as specified in K.S.A. 79-1459, and amendments thereto, to be paid by the state to each county on a per parcel basis. Payments shall be made to counties as authorized under the provisions of this section in accordance with appropriation acts of the legislature. No county for which the state  board of tax appeals has issued an order pursuant to K.S.A. 79-1479, and amendments thereto, shall be entitled to receive any payment from the state under the provisions of this section for the period of time such an order is in effect.The state division of property valuation shall make assistance available to any county in the reappraisal of property located in such county upon such county's request. Any county requesting such assistance shall make reimbursement for the costs incurred by the state in providing the same. Counties are hereby authorized to contract with private appraisal firms to conduct the reappraisal of property within the county. Selection of a private firm whose products or services are necessary to conduct a reappraisal must be made from a list of approved firms supplied by the director of property valuation. Contracts executed between counties and such firms must meet the specifications of the director of property valuation.History: L. 1985, ch. 314, § 3; L. 2008, ch. 109, § 90; L. 2014, ch. 141, § 98; July 1.
KS Stat § 79-1478a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property|79-1478a Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.

79-1478a. Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation. The director of property valuation shall order the state treasurer to withhold all or a portion of funds appropriated by the legislature pursuant to K.S.A. 79-1478, and amendments thereto, upon a finding by the director that a county is not in compliance with statutes, rules and regulations or directives governing property taxation. The order of the director shall be served on the county as provided in K.S.A. 60-304, and amendments thereto. Any county aggrieved by such order may appeal to the state  board of tax appeals as provided in K.S.A. 74-2438, and amendments thereto, which shall conduct a summary proceeding thereon pursuant to the Kansas administrative procedure act.Unless the funds withheld under this section are restored by the state  board of tax appeals, such funds shall be deposited in a special training fund to be utilized by the director of property valuation to correct the problem resulting in the withholding of the funds and to provide training for county officials.History: L. 1992, ch. 48, § 1; L. 2008, ch. 109, § 91; L. 2014, ch. 141, § 99; July 1.