reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; January 1, 1995.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1476a Application of K.S.A. 79-1476.

79-1476a.
Application of
K.S.A.
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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.