Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property

  1. Law
  2. Kansas Statutes
  3. Taxation
  4. Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property

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Section
79-1401

Powers and duties of director of property valuation; meetings of county assessors, expenses.

Section
79-1402

General supervision of taxation by director of property valuation; legislative recommendations; records and publications.

Section
79-1403

Investigations; reports by local officers; testimony and production of books; witness fees; perjury.

Section
79-1404

General duties and powers of director of property valuation.

Section
79-1404a

Review of valuation changes of appraiser by director of property valuation.

Section
79-1404b

Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.

Section
79-1405

Violation of laws and regulations by officers.

Section
79-1407

Tax exempt bonds.

Section
79-1408

Interrogatories and questions for taxpayers; penalties.

Section
79-1409

Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.

Section
79-1410

Abstracts of assessments, tabulations.

Section
79-1411a

County as assessment administration unit.

Section
79-1411b

County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.

Section
79-1412a

Powers and duties of county and district appraisers; limitations.

Section
79-1412d

Application of 79-1412a.

Section
79-1413a

Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions.

Section
79-1420

Fraudulent listing or evasion by taxpayer; penalty; prosecution.

Section
79-1422

Penalty for late filing of or failure to file statement listing property; abatement of penalty.

Section
79-1424

Bank records not to be produced or examined.

Section
79-1426

Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.

Section
79-1427a

Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure.

Section
79-1427b

Waiver of penalties on certain escaped personal property.

Section
79-1427c

Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.

Section
79-1434

Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.

Section
79-1437c

Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.

Section
79-1437d

Same; devised by director of property valuation; approval by legislature; information to be contained therein.

Section
79-1437e

Same; inapplicability to certain transfers of title.

Section
79-1437f

Same; disposition and use of contents thereof, to and by whom.

Section
79-1437g

Same; penalty for violations.

Section
79-1439

Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.

Section
79-1439a

Classification of certain not-for-profit organization real property; assessment rate.

Section
79-1439b

Recoupment of tax when property classified under 79-1439a changes use; procedures.

Section
79-1439c

Classification of certain commercial and industrial machinery and equipment.

Section
79-1439d

Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.

Section
79-1439e

Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer.

Section
79-1444

Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.

Section
79-1445

County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise.

Section
79-1448

Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels.

Section
79-1450

Construction of certain terms.

Section
79-1455

County as separate appraisal district; duty to appraise annually.

Section
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.

Section
79-1457

Availability of forms to general public; extensions of time for filing, when; use of approved forms.

Section
79-1458

Installation and maintenance of records and data; open to public inspection.

Section
79-1459

Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property.

Section
79-1460

Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of commercial real property; amendment of appraisal rolls by county appraiser; guide to the property tax appeals process.

Section
79-1460a

Publication of results of market study analysis.

Section
79-1461

Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.

Section
79-1462

Same; refusal to give evidence; penalty.

Section
79-1463

Notice of violations to county attorney.

Section
79-1465

Duty to make changes in classification and value of property, when.

Section
79-1466

Transmission of completed real property appraisals to county clerk, when; contents.

Section
79-1467

Transmission of completed personal property appraisals to county clerk, when; contents.

Section
79-1467b

Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.

Section
79-1468

Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.

Section
79-1469

Showing by taxing unit number on appraisal record of property location.

Section
79-1470

Request of county board of equalization for changes in classification or valuation of property, when.

Section
79-1471

Submission of budget; appointment of assistants; attendance at appraisal schools.

Section
79-1472

Attendance of county appraiser or designee at meetings of board of equalization.

Section
79-1473

Penalty for neglect of duty by county appraiser or employee.

Section
79-1474

Waiver of taxes and penalties upon certain personal property if timely reporting made.

Section
79-1475

Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.

Section
79-1476

Statewide reappraisal of real property; duties and authorities of state director of property valuation and county and district appraisers; methods of establishing valuations; time of application of valuations.

Section
79-1476a

Application of 79-1476.

Section
79-1477

Same; computer system development; duties of secretary of revenue; advisory committee, composition.

Section
79-1478

Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.

Section
79-1478a

Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.

Section
79-1479

Appraisal of property; submission of progress reports; duties and authorities of director of property valuation and state board of tax appeals relating to compliance with reappraisal guidelines and timetables; complaint procedure; review of valuations after completion of reappraisal; compliance plans, approval and enforcement.

Section
79-1480

Same; maintenance of valuation listings, contents; public inspection.

Section
79-1481

Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure.

Section
79-1482

Statewide reappraisal of real property; tax levy to pay costs of reappraisal.

Section
79-1483

Same; rules and regulations; forms.

Section
79-1484

Severability.

Section
79-1485

Kansas real estate ratio study act; purposes.

Section
79-1486

Same; definitions.

Section
79-1487

Same; duties of local officials; access of records by director.

Section
79-1488

Same; authorities and duties of director.

Section
79-1489

Same; notification of ratios to county by the director; appeals, procedure.

Section
79-1490

Same; publishing of study, when.

Section
79-1491

Same; rules and regulations.

Section
79-1492

Same; application of act.

Section
79-1493

Same; authority to compile and publish other statistics not affected.

Section
79-1494

Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation.

Section
79-1495

Computer-assisted mass-appraisal system; verification of accuracy; requirements.

Section
79-1496

Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals.