reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-1 - Ignition interlock device; definitions

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article, each of the following terms shall have
				the meaning specified in this regulation:
(a) "Device" means "ignition interlock
			 device," as defined in
			 K.S.A.
			 8-1013 and amendments thereto. This device
			 uses microcomputer logic and internal memory and has a breath alcohol analyzer
			 as a major component that interconnects with the ignition and other control
			 systems of a motor vehicle. This device measures the breath alcohol
			 concentration (BrAC) of an intended driver to prevent the motor vehicle from
			 being started if the BrAC exceeds a preset limit and to deter and record any
			 instances of circumvention or tampering.
(b) "Alcohol setpoint" means the breath
			 alcohol concentration at which the ignition interlock device is set to lock the
			 ignition. The alcohol setpoint is the normal lock-point at which the ignition
			 interlock device is set at the time of calibration. The alcohol setpoint shall
			 be .03. The alcohol setpoint for retests shall be .03.
(c) "BrAC" means the breath alcohol
			 concentration expressed as weight divided by volume, based upon grams of
			 alcohol per 210 liters of breath.
(d) "BrAC fail" means the condition in which
			 the ignition interlock device registers a BrAC value equal to or greater than
			 the alcohol setpoint when the intended driver conducts an initial test or
			 retest. This condition is recorded as a violation.
(e) "Breath sample" means the sample of
			 alveolar or end-expiratory breath that is analyzed for the analysis of alcohol
			 content after the expiration of at least 1.2 liters of air.
(f) "Circumvention" means an overt, conscious
			 attempt to bypass the ignition interlock device by any of the following:
(1) Providing samples other than the natural,
			 unfiltered breath of the driver;
(2) starting the vehicle without using the
			 ignition switch; or
(3) performing
			 any other act intended to start the vehicle without first taking and passing a
			 breath test.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-3 - Insurance; policy limits

Current through Register Vol. 43, No. 28, July 11, 2024
(a). Each
			 manufacturer submitting an application for certification of an ignition
			 interlock device shall obtain a policy of product liability insurance from a
			 carrier authorized to do business in the state of Kansas. The insurance policy
			 shall contain minimum liability limits of $1,000,000 per occurrence with an
			 aggregate coverage of $3,000,000. The insurance policy shall cover all
			 liability arising from defects in design and materials, including the
			 manufacture of the device, its calibration, maintenance, installation, and
			 removal.
(b) Each insurance
			 carrier shall provide 30-day notice to the division before canceling any
			 insurance policy.
(c) The
			 cancelation of insurance coverage by a carrier shall be a basis for revoking
			 the certification for the device.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-4 - Installation, inspection, and calibration standards

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each ignition interlock device installed
			 at the direction of the division shall be done at the driver's own expense,
			 except as allowed by
			 K.A.R.
			 92-56-2.
(b) A manufacturer shall ensure that each
			 service provider meets the following requirements:
(1) Install each device in accordance with
			 the manufacturer's instructions. Each service provider shall, within two weeks
			 of installation, inform the division each time a device has been
			 installed;
(2) install each device
			 so that the device will be deactivated if the driver has a BrAC of .03 or
			 higher until a successful retest occurs;
(3) set each device so that if the driver
			 fails the initial ignition interlock device test, a retest cannot be done for
			 15 minutes;
(4) set each device so
			 that a rolling retest will be required of the driver of the vehicle within 10
			 minutes of starting the vehicle. Subsequent rolling retests shall occur as
			 described in
			 K.A.R.
			 92-56-1. The driver shall have five minutes
			 to complete the retest. The free restart shall not be operative when the device
			 is waiting for a rolling retest sample;
(5) calibrate each device at least every 30
			 days at the driver's own expense and maintain an inspection and calibration
			 record with the following information:
(A)
			 The name of the person performing the calibration;
(B) the date of the inspection and
			 calibration;
(C) the method by
			 which the calibration was performed;
(D) the name and model number of the device
			 calibrated;
(E) a description of
			 the vehicle in which the device is installed, including the license plate
			 number, make, model, year, and color; and
(F) a statement by the service provider
			 indicating whether there is any evidence of circumvention or tampering; and
(6) set each device so
			 that a lockout will occur no later than seven days after any of the following
			 events occurs:
(A) The 30-day calibration and
			 service requirement has been reached;
(B) five or more violations are recorded;
(C) the emergency bypass procedure
			 has been used;
(D) a hardware
			 failure or evidence of tampering is recorded; or
(E) the events log has exceeded 90 percent of
			 capacity.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-5 - Revocation of certification; penalties

Current through Register Vol. 43, No. 28, July 11, 2024
(a) A certification for any ignition
			 interlock device may be revoked for any of the following reasons:
(1) The device fails to comply with
			 specifications or requirements provided by the division.
(2) The manufacturer, the manufacturer's
			 representative, or the manufacturer's service provider has failed to make
			 adequate provisions for the service of the device, as required by K.A.R.
			 92-56-2, K.A.R. 92-56-4, and K.A.R. 92-56-6.
(3) The manufacturer has failed to provide
			 statewide service network coverage or 24-hour, seven-day service support, as
			 required by K.S.A. 84016(a)(3) and amendments thereto and K.A.R. 92-56-2(a)(4)
			 and (j).
(4) The manufacturer is no
			 longer in the business of manufacturing ignition interlock devices.
(5) The manufacturer or the manufacturer's
			 representative fails to comply with the reporting and testing requirements of
			 K.A.R. 92-56-4.
(6) The
			 manufacturer, the manufacturer's representative, or the manufacturer's service
			 provider fails to comply with K.A.R. 92-56-7.
(7) The manufacturer, the manufacturer's
			 representative, or the manufacturer's service provider fails to promote,
			 implement, and sustain the indigent program required by K.A.R.
			 92-56-2(f).
(8) The manufacturer,
			 the manufacturer's representative, or the manufacturer's service provider fails
			 to have a fixed location in every state judicial district on and after January
			 1, 2015, as required by K.A.R. 92-56-20.
(9) The manufacturer, the manufacturer's
			 representative, or the manufacturer's service provider compels a driver to
			 travel out of state to receive services, in violation of K.A.R.
			 92-56-4(h).
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-6 - Service provider; relocation and replacement

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each manufacturer and manufacturer's
			 representative shall be responsible for providing uninterrupted service of the
			 manufacturer's installed devices if one of the manufacturer's service providers
			 moves out of the manufacturer's judicial district or goes out of business. If a
			 service provider is moving or going out of business, the manufacturer or the
			 manufacturer's representative shall indicate to the division whether or not the
			 manufacturer will replace the service provider. The manufacturer and the
			 manufacturer's representative shall notify the division electronically or in
			 writing of all changes in the status of any service provider and any additions,
			 deletions, or other changes to the manufacturer's complete listing of service
			 providers, which shall include for each service provider the name, location,
			 phone number, contact name, and hours of operation. Notification shall occur on
			 a quarterly basis or more frequently if required by the division.
(b) If the manufacturer or manufacturer's
			 representative replaces a service provider, the manufacturer and manufacturer's
			 representative shall make all reasonable efforts to obtain driver records and
			 data from the original service provider and provide the records and data to the
			 new service provider. If the manufacturer or manufacturer's representative does
			 not replace the service provider, the manufacturer and manufacturer's
			 representative shall make all reasonable efforts to obtain driver records and
			 data from the original service provider, maintain the records and data at the
			 main business office of the manufacturer's representative, and provide the
			 records and data to the division as required by this regulation.
(c) Each manufacturer and manufacturer's
			 representative shall notify all affected drivers of the change of service
			 provider or replacement of the device as soon as possible but not later than 30
			 days before the change of service provider or replacement will occur.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-7 - Security; tampering prohibitions; conflict of interest

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each manufacturer and each manufacturer's
			 representative shall be responsible for ensuring that the manufacturer's
			 service providers comply with all of the following security requirements:
(1) Only authorized employees of a service
			 provider may observe the installation of a device.
(2) Reasonable security measures shall be
			 taken to prevent the driver from observing the installation of a device and
			 from obtaining access to installation materials.
(3) Service providers shall be prohibited
			 from assisting with, in any manner, tampering or circumvention.
(4) Manufacturer's representatives and
			 service providers shall not install or service a device on a vehicle owned or
			 operated by the manufacturer's representative or service provider, or any of
			 the service provider's employees, for division-required
			 installations.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-8 - Device removal

Current through Register Vol. 43, No. 28, July 11, 2024
Whenever a service provider removes a device, the following
				requirements shall apply:
(a) The only
			 persons allowed to remove or observe the removal of the device shall be service
			 providers or a manufacturer's representative associated with the manufacturer
			 of that device.
(b) Adequate
			 security measures shall be taken to ensure that unauthorized personnel cannot
			 gain access to proprietary materials and to the files of drivers.
(c) Upon removal of the device, the service
			 provider shall ensure that both of the following occur:
(1) The driver is provided with a report
			 showing the removal of the device.
(2) The division is notified, in the form and
			 format designated by the division.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 56 - IGNITION INTERLOCK DEVICES › Section 92-56-9 - Proof of installation

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If a
			 driver is unable to provide proof of installation of the device to the division
			 for the full restriction period required by
			 K.S.A.
			 8-1014 and amendments thereto, the director
			 shall extend the ignition interlock device restriction period until the driver
			 provides the division with proof that the driver has had a device installed in
			 a vehicle for a period that is equal to or greater than the initial ignition
			 interlock device restriction period required by
			 K.S.A.
			 8-1014 and
			 K.S.A.
			 8-1015(d), and amendments
			 thereto.
(b) Any device may deviate
			 from the breath sample requirement by accepting a breath sample of less than
			 1.2 liters of air if the deviation is approved in advance by the division to
			 address valid accommodation requests under the Americans with disabilities act
			 of 1990. Each request for accommodation shall be submitted on a form provided
			 by the division. Each form shall require a certification by a licensed
			 pulmonologist that the driver has a lung condition that will render the driver
			 incapable of blowing a normal breath sample, 1.2 liters of air or more, into an
			 ignition interlock device.
(c) If
			 an accommodation that is requested pursuant to subsection (b) cannot be made
			 for a driver that is a qualified individual with a disability as defined by 42
			 U.S.C. 12131(2), and amendments thereto, the director, upon the driver's
			 request, may reinstate the driver's license after the initial ignition
			 interlock device restriction period if the records maintained by the division
			 have no indication of the occurrence of any of the following offenses during
			 the entire initial ignition interlock device restriction period:
(1) Conviction pursuant to
			 K.S.A.
			 8-1599, and amendments thereto;
(2) conviction pursuant to
			 K.S.A.
			 41-727, and amendments thereto;
(3) conviction of any violation listed in
			 K.S.A.
			 8-285(a), and amendments
			 thereto;
(4) conviction of three or
			 more moving traffic violations committed on separate occasions within a
			 12-month period; or
(5) revocation,
			 suspension, cancellation, or withdrawal of the person's driving privileges due
			 to an unrelated event.
If the driver that is requesting accommodation has any offenses
				during the initial ignition interlock device restriction period, the director
				shall not reinstate the driver's full driving privileges until the driver has
				no such offenses for the year before the driver's request for reinstatement of
				full driving privileges. This subsection shall not serve as a defense to
				allegations that the driver has violated
				K.S.A.
				8-1017, and amendments thereto, during any
				required ignition interlock device restriction period.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 57 - TAX ON CONSUMABLE MATERIAL › Section 92-57-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
For purposes of
				K.S.A.
				79-3399 and amendments thereto and this
				article of the department's regulations, each of the following terms shall have
				the meaning specified in this regulation:
(a) "Consumer" means a person purchasing or
			 receiving consumable material for final use.
(b) "Dealing" means engaging in the sale or
			 manufacture of consumable material in Kansas.
(c) "Director" means director of taxation in
			 the Kansas department of revenue.
(d) "Distributor" means any of the following:
(1) Any person in Kansas engaged in the
			 business of selling or dealing in consumable material who brings, or causes to
			 be brought, into Kansas consumable material for sale, unless that person is a
			 retail dealer who has purchased the consumable material on a tax-paid basis
			 from a distributor;
(2) any person
			 who makes, manufactures, or fabricates consumable material for sale in
			 Kansas;
(3) any person outside of
			 Kansas engaged in the business of selling or dealing in consumable material who
			 ships or transports consumable material to any person in the business of
			 selling or dealing in electronic cigarettes or consumable material in Kansas;
			 or
(4) any person who has one or
			 more retail dealer establishments that do either of the following:
(A) Bring or cause to be brought into Kansas
			 consumable material for sale by any of those retail dealer establishments;
			 or
(B) make, manufacture, or
			 fabricate consumable material in Kansas for sale in Kansas. However, each
			 person who has a retail dealer establishment from which the consumable material
			 is sold to the consumer shall be deemed a retail dealer.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 57 - TAX ON CONSUMABLE MATERIAL › Section 92-57-2 - Certificate of registration

Current through Register Vol. 43, No. 28, July 11, 2024
Each distributor shall obtain a certificate of registration
				issued by the director before engaging in the business of selling consumable
				material in Kansas. The distributor shall submit an application to the
				department on a form provided by the department.
The certificate of registration shall be displayed in a
				conspicuous location at the registered location.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 57 - TAX ON CONSUMABLE MATERIAL › Section 92-57-3 - Imposition of tax

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 distributor who first performs any of the following shall pay the tax imposed
			 by K.S.A.
			 79-3399, and amendments thereto:
(1) Brings or causes to be brought into
			 Kansas consumable material for sale in Kansas;
(2) makes, manufactures, or fabricates
			 consumable material in Kansas for sale in Kansas;
(3) ships or transports consumable material
			 to retail dealers in Kansas to be sold by those retail dealers; or
(4) causes consumable material for which the
			 tax has not been paid to be brought into Kansas.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 57 - TAX ON CONSUMABLE MATERIAL › Section 92-57-4 - Books, records, and other documents required of distributor or retail dealer; access to premises

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 distributor and each retail dealer shall keep in each place of business
			 complete and accurate books, records, and other documents for that place of
			 business, including itemized invoices of the following:
(1) All consumable material held, purchased,
			 made, manufactured, fabricated, or brought or caused to be brought into Kansas
			 or shipped or transported to retail dealers in Kansas; and
(2) all sales of consumable material.
Each distributor shall show the name and address of each
				purchaser, registration number if applicable, and any other documents relating
				to the purchase and the sale of or dealing in consumable material. Itemized
				invoices shall be made for all consumable material transferred to other retail
				dealer establishments owned or controlled by that distributor. All books,
				records, and other documents required shall be retained and maintained for at
				least three years after the date of the entries appearing in the books,
				records, and other documents, unless the director, in writing, authorizes the
				destruction or disposal of these books, records, and other documents at an
				earlier date. These books, records, and other documents may be maintained in an
				electronic format.
Kansas Administrative Regulations › Agency 92 - KANSAS DEPARTMENT OF REVENUE › Article 57 - TAX ON CONSUMABLE MATERIAL › Section 92-57-5 - Monthly tax returns; remittance of tax; deficiencies

Current through Register Vol. 43, No. 28, July 11, 2024
(a) On or before the twentieth day of each
			 month, each distributor shall file a tax return with the director, showing the
			 following:
(1) The number of milliliters of
			 consumable material brought, or caused to be brought, into Kansas for sale;
			 and
(2) the number of milliliters
			 of consumable material made, manufactured, or fabricated in Kansas for sale in
			 Kansas during the preceding month.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 4 - REAL ESTATE RATIO STUDY › Section 93-4-2 - Annotation and disposition of real estate sales validation questionnaires; duties of county officials

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Not later than three business days after the receipt of a
				three-part real estate sales validation questionnaire, the register of deeds
				shall annotate each copy with the following information:
(1) The volume and page entry from the general index,
				indicating where the deed, instrument, or affidavit of equitable interest that
				accompanies it is recorded;
(2) the county official validation number;
(3) the type of instrument; and
(4) the recording date.
The register of deeds shall retain the original copy and
				forward the county appraiser's copy and the director of property valuation's
				copy to the county appraiser. Not later than three business days after the
				receipt of the county appraiser's and the director's copies, the county
				appraiser shall enter the parcel identification number on both paper copies of
				each real estate sales validation questionnaire received from the register of
				deeds.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 4 - REAL ESTATE RATIO STUDY › Section 93-4-3 - Split and combined real estate parcel sales; duties of county officials

Current through Register Vol. 43, No. 28, July 11, 2024
Not later than 10 business days after the receipt of a real
				estate sales validation questionnaire concerning the sale of a split parcel or
				a parcel to be combined with one or more parcels, the county appraiser shall
				perform one of the following:
(a) On or after January 1 of the current appraisal year and
				before the creation of working files for the next appraisal year, enter the
				sales information on the parent parcel record in the county's computer-assisted
				mass appraisal system; or
(b) on or after the creation of working files for the next
				appraisal year and before January 1 of the next appraisal year, enter the sales
				information on the split or combined parcel record in the county's
				computer-assisted mass appraisal system.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 4 - REAL ESTATE RATIO STUDY › Section 93-4-4 - Assemblage and entering of sales data; accounting for real estate sales validation questionnaires; duties of county officials

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Not later than the 10th day of each month, the county
				appraiser shall assemble and enter into the county's computer-assisted mass
				appraisal system the sales data pertaining to property transfers that were
				recorded on or before the last day of the preceding month, as obtained from the
				real estate sales validation questionnaires received from the register of
				deeds.
(b) The county appraiser shall meet the following
				requirements:
(1) Account for all real estate sales validation questionnaires
				by entering sales information from all questionnaires into the database fields
				in the county's computer-assisted mass appraisal system;
(2) maintain in a void file those questionnaires that cannot be
				matched with a parcel of real estate, those that contain information that
				cannot be entered in the county's computer-assisted mass appraisal system, and
				those that were not required by K.S.A. 79-1437e   and amendments thereto;
(3) electronically upload the recorded monthly sales data from
				the county's computer-assisted mass appraisal system to the current year's
				ratio study database at the division of property valuation, not later than the
				15th day of the following month; and
(4) perform one of the following, not later than the 15th day
				of the following month:
(A) Submit the complete set of sales validation questionnaire
				documents recorded in the previous month to the director of property valuation
				or the director's agents; or
(B) electronically upload the complete set of recorded monthly
				sales as digital image files that meet specified file-naming conventions,
				resolution, and format standards to the sales validation questionnaire database
				at the division of property valuation.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 4 - REAL ESTATE RATIO STUDY › Section 93-4-5 - Access to county records by the director of property valuation; duties of county officials

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The county shall make its computer-assisted mass appraisal
				system available to the director of property valuation and the director's
				agents, to generate and print reports and to prepare data files to enable the
				electronic extraction of sale information on a monthly basis.
(b) The county appraiser shall prepare and transmit the
				electronic assessment administration file of all appraised values to the
				director not later than three business days after the mailing of the annual
				valuation notices pursuant to K.S.A. 79-1460, and amendments
				thereto.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 4 - REAL ESTATE RATIO STUDY › Section 93-4-6 - Performance standards

Current through Register Vol. 43, No. 28, July 11, 2024
Table 2-3 of the "standard on ratio studies," adopted by the
				executive board of the international association of assessing officers in April
				2013, is hereby adopted by reference and shall constitute the performance
				standards used to evaluate the appraisal of residential and commercial and
				industrial real estate. However, the coefficient of dispersion shall have a
				range of 5.0 to 20.0, with a level of confidence of 95 percent.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 5 - PROPERTY VALUATION NOTICES › Section 93-5-1 - Valuation notices; physical inspection of property

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Physical inspection" as used in K.S.A. 79-1460, as amended
				by L. 1991, Chapter 279, § 1 means viewing a parcel of real property,
				including any improvements thereto, for the purpose of verifying salient
				characteristics, information on the valuation documents and the comparable
				sales sheet in order to make a final correlation of value. "Physical
				inspection" does not require additional data collection or personal contact
				with the owner of such property.
(b) A record of the physical inspection shall be maintained by
				notation of the date, time and identification of the appraiser making the final
				valuation on the KSCAMA property record prior to printing the valuation notice
				required by K.S.A. 79-1460, as amended by L. 1991, Chapter 279, § 1.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 6 - REGISTERED MASS APPRAISER › Section 93-6-1 - Prerequisites

Current through Register Vol. 43, No. 28, July 11, 2024
Each candidate for the registered mass appraisal (RMA)
				designation shall complete all requirements necessary to be eligible to hold
				the office of Kansas appraiser pursuant to K.S.A. 19-430  and 19-432, and
				amendments thereto, before the issuance of the RMA designation.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 6 - REGISTERED MASS APPRAISER › Section 93-6-2 - Education requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each candidate for
			 the registered mass appraiser (RMA) designation shall complete 200 hours of courses,
			 which shall include those courses specified in subsection (b). Each course shall
			 require the successful completion of a comprehensive exam. "Hour," as used in this
			 regulation, shall mean one clock-hour of at least 50 minutes. Successfully completed
			 courses shall only count once towards a candidate's application for RMA
			 designation.
(b) Mandatory course
			 content shall focus on the following:
Basic appraisal principles and procedures with an emphasis on
				approaches to valuation (cost, sales comparison, and income) ............ 60
				hours
National uniform standards of professional appraisal practice
				(USPAP) ............................ 15 hours
Mass appraisal fundamentals, statistics, modeling, and finance
				..................................... 30 hours
Assessment administration ................................ 30
				hours
Kansas property tax law ..................................... 20
				hours
Personal property ................................................
				20 hours
Land appraisal principles ................................... 25
				hours
(c) After July 1, 2023,
			 all qualifying courses shall be approved by the Kansas real estate appraisal board
			 or be developed by the director of property valuation specifically related to the
			 administration of the assessment and tax laws of the state. The 15-hour USPAP and
			 the 20-hour Kansas property tax law courses are mandatory.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 6 - REGISTERED MASS APPRAISER › Section 93-6-3 - Continuing education requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each individual who
			 has obtained the registered mass appraiser (RMA) designation shall successfully
			 complete at least 120 hours of continuing education every four years in order to
			 retain the designation. "Hour," as used in this regulation, shall mean one
			 clock-hour of at least 50 minutes. The four-year period shall correspond with the
			 four-year appointment period for county appraisers pursuant to K.S.A. 19-430, and
			 amendments thereto. Each individual who first obtains the RMA designation during any
			 of the six-month periods of the appointment period specified in this paragraph shall
			 successfully complete course hours during the remainder of the appointment period as
			 follows:
First six months ..................................................
				120 hours
Second six months ............................................. 105
				hours
Third six months ..................................................
				90 hours
Fourth six months ................................................
				75 hours
Fifth six months ...................................................
				60 hours
Sixth six months ...................................................
				45 hours
Seventh six months .............................................. 30
				hours
An individual who obtains the RMA designation during the final six
				months of the appointment period shall not be required to complete any course
				hours.
(b) At least 60 hours of
			 continuing education shall be accumulated through appraisal courses, each of which
			 shall require the successful completion of a comprehensive exam.
The remaining 60 hours of continuing education may be seminar
				hours.
(c) If any individual has
			 continuing education hours in excess of 120 hours during the four-year period, up to
			 30 hours may be carried forward from one four-year period to the next four-year
			 period.
(d) All continuing education
			 courses necessary to retain the RMA designation shall be appraisal courses approved
			 by the Kansas real estate appraisal board or be courses developed by the director of
			 property valuation specifically related to the administration of the assessment and
			 tax laws of the state. Each individual with the RMA designation shall complete the
			 following courses during each full four-year period:
(1) At least seven hours of uniform standards of
			 professional appraisal practice courses approved by the Kansas real estate appraisal
			 board;
(2) the Kansas property tax law
			 course or the Kansas property tax law update course; and
(3) the review of Kansas exemptions
			 course.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 6 - REGISTERED MASS APPRAISER › Section 93-6-4 - Experience requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each candidate for the RMA designation shall document a
				minimum of 6,000 hours of mass appraisal experience, including not less than
				2,000 hours of experience in establishing values for property taxation
				purposes. No more than 600 hours of mass appraisal experience shall come from
				establishing values on personal property. "Hour," as used in this regulation,
				shall mean 60 minutes.
(b) Any candidate may petition the secretary of revenue to
				approve more than the 600 hours of mass appraisal experience in establishing
				values on personal property specified in subsection (a). The candidate shall
				demonstrate to the secretary that the experience entailed determining the fair
				market value of personal property in a manner comparable in complexity and
				documented market research and analysis to the valuation of real property. The
				candidate shall further demonstrate to the secretary that the personal property
				valued comprised a predominate portion of the tax base of the county in which
				the values were determined.
(c) The required 6,000 hours of mass appraisal experience may
				include map maintenance, sales validation, income validation, and quality
				control. The required 2,000 hours of experience in establishing values on
				property for ad valorem taxation purposes may include neighborhood analysis,
				land valuation, model building and testing, and final review.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 6 - REGISTERED MASS APPRAISER › Section 93-6-5 - Case study requirements

Current through Register Vol. 43, No. 28, July 11, 2024
A candidate for the RMA designation shall successfully complete both
				a residential case study and a commercial case study, each of which shall have a
				six-hour time limit. A candidate may attempt to successfully complete each case
				study twice within a six-month time period. If a candidate fails in two attempts to
				complete either or both case studies, the candidate shall wait 90 days after the
				date of each failed retake before attempting to complete each failed case study
				again.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 6 - REGISTERED MASS APPRAISER › Section 93-6-6 - Reciprocity

Current through Register Vol. 43, No. 28, July 11, 2024
Any candidate for the registered mass appraiser (RMA)
				designation who has completed one or more case studies as a prerequisite for
				obtaining a professional designation from the international association of
				assessing officers may file an application with the secretary of revenue to
				waive either or both of the case study requirements of   K.A.R. 93-6-5. Either or
				both of the case study requirements of   K.A.R. 93-6-5   may be waived by the
				secretary of revenue upon finding that the candidate has completed a case study
				that is comparable to the case study sought to be waived.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 6 - REGISTERED MASS APPRAISER › Section 93-6-7 - Reinstatement

Current through Register Vol. 43, No. 28, July 11, 2024
Each applicant for reinstatement of the RMA designation shall
				complete the continuing education requirements specified in   K.A.R. 93-6-3. No
				reinstatement shall be allowed after June 30 of the second year after the
				expiration of the four-year continuing education period specified in   K.A.R.
				93-6-3.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 7 - MACHINERY AND EQUIPMENT EXEMPTION › Section 93-7-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Bona fide transaction" shall mean a purchase, sale, or
				lease of commercial and industrial machinery and equipment that is made in good
				faith and without fraud or deceit.
(b) "Fair and valuable consideration" shall mean an amount of
				consideration that is not disproportionately small in comparison with the value
				of the commercial and industrial machinery and equipment acquired. This term
				shall not be considered synonymous with "fair market value," as defined in
				K.S.A. 79-503a  and amendments thereto, but shall mean an amount that is more
				than nominal consideration.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 7 - MACHINERY AND EQUIPMENT EXEMPTION › Section 93-7-2 - Transfer of title presumption

Current through Register Vol. 43, No. 28, July 11, 2024
If commercial and industrial machinery and equipment were
				physically transferred to a taxpayer before July 1, 2006, the presumption shall
				be that the title was transferred to the taxpayer before July 1, 2006. This
				presumption may be rebutted by clear and convincing evidence that the title was
				passed to the taxpayer after June 30, 2006.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 7 - MACHINERY AND EQUIPMENT EXEMPTION › Section 93-7-3 - Possession and use presumption

Current through Register Vol. 43, No. 28, July 11, 2024
If commercial and industrial machinery and equipment were
				physically transferred by a lease agreement to a taxpayer before July 1, 2006,
				the presumption shall be that the right to use the machinery and equipment was
				transferred to the taxpayer before July 1, 2006. This presumption may be
				rebutted by clear and convincing evidence that the right to use the commercial
				and industrial machinery and equipment was passed to the taxpayer after June
				30, 2006.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 8 - TELECOMMUNCATIONS MACHINERY AND EQUIPMENT AND RAILROAD MACHINERY AND EQUIPMENT EXEMPTION › Section 93-8-1 - Definitions

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Bona fide transaction" shall mean a purchase, sale, or
				lease of telecommunications machinery and equipment or railroad machinery and
				equipment that is made in good faith and without fraud or deceit.
(b) "Fair and valuable consideration" shall mean an amount of
				consideration that is not disproportionately small in comparison with the value
				of the telecommunications machinery and equipment or railroad machinery and
				equipment acquired. This term shall not be considered synonymous with "fair
				market value," as defined in K.S.A. 79-503a  and amendments thereto, but shall
				mean an amount that is more than nominal consideration.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 8 - TELECOMMUNCATIONS MACHINERY AND EQUIPMENT AND RAILROAD MACHINERY AND EQUIPMENT EXEMPTION › Section 93-8-2 - Transfer of title presumption

Current through Register Vol. 43, No. 28, July 11, 2024
If telecommunications machinery and equipment or railroad
				machinery and equipment were physically transferred to a taxpayer before July
				1, 2006, the presumption shall be that the title was transferred to the
				taxpayer before July 1, 2006. This presumption may be rebutted by clear and
				convincing evidence that the title was passed to the taxpayer after June 30,
				2006.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 8 - TELECOMMUNCATIONS MACHINERY AND EQUIPMENT AND RAILROAD MACHINERY AND EQUIPMENT EXEMPTION › Section 93-8-3 - Possession and use presumption

Current through Register Vol. 43, No. 28, July 11, 2024
If telecommunications machinery and equipment or railroad
				machinery and equipment were physically transferred by a lease agreement to a
				taxpayer before July 1, 2006, the presumption shall be that the right to use
				the machinery and equipment was transferred to the taxpayer before July 1,
				2006. This presumption may be rebutted by clear and convincing evidence that
				the right to use the machinery and equipment was passed to the taxpayer after
				June 30, 2006.
Kansas Administrative Regulations › Agency 93 - KANSAS DEPARTMENT OF REVENUE-DIVISION OF PROPERTY VALUATION › Article 9 - COMPLEX INDUSTRIAL PROPERTY › Section 93-9-1 - Appraiser qualifications; appraisal reports

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
										appraiser of any complex industrial property who is included on the list of
										qualified appraisers required to be maintained by the director of property
										valuation pursuant to K.S.A. 2014 Supp. 79-5b01, and amendments thereto, shall
										be certified or licensed pursuant to the state certified and licensed real
										property appraisers act, K.S.A. 58-4101   et seq. and amendments
										thereto.
(b) Each request for an
										appraisal of any complex industrial property shall be submitted on a form
										prescribed by the director of property valuation.
(c) Each appraisal report shall meet the
										following requirements:
(1) Be developed and
										reported in compliance with the 2014-2015 edition of the uniform standards of
										professional appraisal practice or later versions as established in regulations
										adopted by the Kansas real estate appraisal board pursuant to K.S.A. 58-4121  and amendments thereto, Kansas statutes and regulations pertaining to the
										valuation and classification of property for ad valorem taxation purposes, and
										the personal property appraisal guide promulgated by the director of property
										valuation pursuant to K.S.A. 75-5105a   and amendments thereto; and
(2) include a determination of whether
										commercial and industrial machinery and equipment should be classified as real
										property or as personal property.
Kansas Administrative Regulations › Agency 94 - KANSAS BOARD OF TAX APPEALS › Article 3 - ECONOMIC DEVELOPMENT REVENUE BONDS › Section 94-3-1 - Definition of terms

Current through Register Vol. 43, No. 28, July 11, 2024
As used in this article, the following meanings shall apply, to
				the extent that they are not inconsistent with K.S.A. 12-1744a  through K.S.A.
				12-1744d, and amendments thereto, or unless the context clearly indicates
				otherwise.
(a) "The act" means K.S.A. 12-1740  et seq., and amendments
				thereto, which relate to the issuance of certain revenue bonds for the
				promotion of economic development by cities or counties and prescribe certain
				powers and impose certain duties upon the chief judge of the court of tax
				appeals.
(b) "Bonds" means economic development revenue bonds issued by
				any city, county, or qualified improvement district under the authority of
				K.S.A. 12-1740  et seq., and amendments thereto.
(c) "Chief judge" means the chief judge of the court of tax
				appeals appointed pursuant to K.S.A. 74-2433, and amendments thereto.
(d) "Informational statement" means the form, including all
				amendments, papers, documents, and exhibits incidental to the form, prescribed
				by the chief judge for the filing of notice pursuant to the act.
Kansas Administrative Regulations › Agency 94 - KANSAS BOARD OF TAX APPEALS › Article 3 - ECONOMIC DEVELOPMENT REVENUE BONDS › Section 94-3-2 - Filing, fees, and forms

Current through Register Vol. 43, No. 28, July 11, 2024
Each informational statement required to be filed pursuant to the act shall be governed by the following procedures:
(a) Filing procedures.
(1) The informational statement, together with the fees required in paragraph (b)(1), shall be deemed filed and the requisite seven-day filing period shall commence upon the date the informational statement and fees are received in the office of the court. Each applicant shall address or deliver all communications, documents, information, and inquiries to the office of the secretary, court of tax appeals.
(2) Each applicant shall file one informational statement for each proposed issuance of bonds.
(3) If the informational statement is not complete as originally filed, the applicant shall be notified of the incomplete filing. The applicant shall correct the deficiency in writing within 14 days.
(4) If the chief judge finds, following a review of the informational statement, that all information and documents required to be filed are complete and, based upon the proposed date of issuance of the bonds, that the statement has been filed in a timely manner, an order or letter indicating that finding shall be rendered by the chief judge to the appropriate government officials and bond counsel.
(5) The following disclaimer shall appear in boldface type upon the second page of each preliminary offering document:
"THE CHIEF JUDGE OF THE KANSAS COURT OF TAX APPEALS HAS NOT REVIEWED ANY INFORMATION OR DOCUMENT FILED PURSUANT TO THIS INFORMATIONAL FILING FOR THE ADEQUACY OR ACCURACY OF THE DISCLOSURE THEREIN. THIS INFORMATIONAL FILING DOES NOT CONSTITUTE A RECOMMENDATION OR AN ENDORSEMENT BY THE CHIEF JUDGE OR THE COURT."
Evidence that this disclaimer appears in boldface type upon the second page of each preliminary offering document shall be filed contemporaneously with the certificate of issuance required by K.S.A. 12-1744c, and amendments thereto.
(6) The certificate of issuance required to be filed by K.S.A. 12-1744c, and amendments thereto, shall include the court of tax appeals' filing number.
Kansas Administrative Regulations › Agency 94 - KANSAS BOARD OF TAX APPEALS › Article 4 - COURT MEMBER CONTINUED EDUCATION › Section 94-4-1 - Court judge continued education

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each judge of the court shall complete the education and
				training courses required by K.S.A. 74-2433, and amendments thereto, within
				either of the following, whichever is shorter:
(1) 24 months immediately following the date of the judge's
				confirmation of appointment to the court; or
(2) the term to which the judge is appointed.
Kansas Administrative Regulations › Agency 94 - KANSAS BOARD OF TAX APPEALS › Article 4 - COURT MEMBER CONTINUED EDUCATION › Section 94-4-2 - Administration of judge continued education

Current through Register Vol. 43, No. 28, July 11, 2024
The judge education and training program shall be administered
				by the executive director. All records of completed courses shall be maintained
				in the personnel office of the court of tax appeals and shall be open for
				inspection at any time during normal business hours.
Kansas Administrative Regulations › Agency 94 - KANSAS BOARD OF TAX APPEALS › Article 5 - PROCEEDINGS BEFORE THE COURT › Section 94-5-1 - Court regulations and procedures

Current through Register Vol. 43, No. 28, July 11, 2024
(a) To the extent that the Kansas administrative procedure act
				or procedures prescribed by other statutes do not specifically apply, the
				Kansas code of civil procedure, and amendments thereto, shall apply in all
				proceedings before the regular division of the court.
(b) Directives guiding the court's internal affairs, access to
				litigants, and practice before the court may be issued by the court if the
				directives do not conflict with this article or other applicable provisions of
				Kansas law.
(c) The regulations, policies, procedures, and directives of
				the court shall be construed to secure expeditious determinations of all issues
				presented to the court.