Kansas Administrative Code

(Authorized by K.S.A. 79-3835, 79- 3837; effective Jan. 1, 1966; amended Jan. 1, 1969; revoked May 1, 1987.)

(Authorized by K.S.A. 79-3835; implementing L. 1985, Ch. 168, Sec. 5; effective May 1, 1986; revoked March 29, 2002.) NATURAL PRODUCTS LEASES ON NAVIGABLE STREAMBEDS

(Authorized by K.S.A. 79-3835, 79- 3939;effectiveJan.1,1966;revokedMay1,1987.)

(Authorized by K.S.A. 17-2802, 79- 3835;effectiveJan.1,1966;revokedMay1,1987.)

(Authorized by K.S.A. 79-3828, 79- 3837;effectiveJan.1,1966;revokedMay1,1987.)

(Authorized by K.S.A. 79-3835, 79- 3837;effectiveJan.1,1966;revokedMay1,1987.)

(Authorized by K.S.A. 79-3824, 79- 3835;effectiveJan.1,1966;revokedMay1,1987.)

(Authorized by K.S.A. 1973 Supp. 79- 3825, 79-3835; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked May 1, 1987.)

(Authorized by K.S.A. 79-3818, 79- 3824, 79-3835; effective Jan. 1, 1966; revoked Jan. 1, 1972.)

(Authorized by K.S.A. 41-209(2); implementing K.S.A. 41-209(2); effective May 1, 1985; revoked May 1, 1987.)

Bidders; notice; form of bids. (a) Legal notice to bidders for oil and gas lease land in navigable streambeds shall be published by the di- rector of taxation in a paper of general circulation in the county in which the lands subject to oil and gas leases are situated once each w…

Cash bonus, rental. Bids for the leasing of oil and gas rights in navigable streams will be considered on the basis of a cash bonus, annual delay rental, and the amount of royalty to be paid shall not be less than 12½% of the gross proceeds at the prevailing market rate. Leases w…

Survey; expense of. If the lessee of oil and gas rights requests a survey to determine acreage, a survey may be authorized by the direc- tor of taxation, if the lessee agrees to pay the cost. In lieu of this survey, the United States govern- ment survey or other official survey o…

Wells; operation and manage- ment. Each oil lessee and gas lessee leasing wells pursuant to K.S.A. 70a-101, and amendments thereto, shall furnish the director of taxation on demand accurate and reliable information con- cerning wells situated in Kansas. On demand, each lessee sha…

Location of operations. The lessee shall notify the director of taxation before com- mencing operations on any navigable streambed. (Authorized by K.S.A. 70a-103; implementing K.S.A. 2001 Supp. 70a-102, K.S.A. 70a-103; effec- tive Jan. 1, 1966; amended March 29, 2002.)

(Authorized by K.S.A. 70a-102, 70a- 103; effective Jan. 1, 1966; amended Jan. 1, 1974; revoked July 3, 1989.)

Returns; rates and restrictions. (a) On or before the 15th day of each month, each lessee shall file a return with the director stat- ing the amount of material withdrawn, returned, 645 Withholding and Estimated Tax 92-11-13 stored and sold, and the name of the person(s) to whom …

(Authorized by K.S.A. 71-102, 71-103; effective Jan. 1, 1966; revoked March 29, 2002.)

(Authorized by K.S.A. 71-102, 71- 103; effective Jan. 1, 1966; revoked July 27, 2001.) 92-10-1 and 92-10-2. (Authorized by K.S.A. 79-3483; effective Jan. 1, 1966; revoked, E-69-16, July 23, 1969; revoked Jan. 1, 1970.) AND ESTIMATED TAX

(Authorized by K.S.A. 74-2437, 74- 2438, 79-1404; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972; revoked April 20, 2001.)

(Authorized by K.S.A. 74-2437, 74- 2438, 79-1404, 79-1412b; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972; revoked April 20, 2001.) 93-1-3 to 93-1-4. (Authorized by K.S.A. 74-2437, 74-2438, 79-1404; effective, E-71-14, March 5, 1971; effective Jan. 1, 1972; revoked Ap…

(Authorized by K.S.A. 74-2437, 79- 1401, K.S.A. 1971 Supp. 19-421, 19-423; effective Jan. 1, 1972; revoked May 1, 1983.) 93-2-4, 93-2-5. (Authorized by K.S.A. 79- 1401, 79-1404, K.S.A. 1971 Supp. 19-421, 19-423; effective Jan. 1, 1972; revoked May 1, 1983.) 93-3-1 to 93-3-4. (Aut…

(Authorized by K.S.A. 79-1441; im- plementing K.S.A. 79-1437; effective, T-85-13, May 3, 1984; effective May 1, 1985; revoked June 26, 1998.)

Annotation and disposition of real estate sales validation questionnaires; duties of county officials. (a) Not later than three busi- ness days after the receipt of a three-part real es- tate sales validation questionnaire, the register of deeds shall annotate each copy with the …

Split and combined real estate parcel sales; duties of county officials. Not later than 10 business days after the receipt of a real estate sales validation questionnaire con- cerning the sale of a split parcel or a parcel to be combined with one or more parcels, the county appra…

Assemblage and entering of sales data; accounting for real estate sales valida- tion questionnaires; duties of county officials. (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 …

Access to county records by the director of property valuation; duties of county officials. (a) The county shall make its computer-assisted mass appraisal system available to the director of property valuation and the di- rector’s agents, to generate and print reports and to prep…

Performance standards. Table 2-3 of the “standard on ratio studies,” adopted by the executive board of the international as- sociation of assessing officers in April 2013, is hereby adopted by reference and shall constitute the performance standards used to evaluate the appraisal…

Valuation notices; physical in- spection of property. (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, inf…

Prerequisites. Each candidate for the registered mass appraisal (RMA) designation shall complete all requirements necessary to be eligible to hold the office of Kansas appraiser pur- suant to K.S.A. 19-430 and 19-432, and amend- ments thereto, before the issuance of the RMA desig…

Education requirements. (a) Each candidatefortheregisteredmassappraiser(RMA) designation shall complete 200 hours of courses, which shall include those courses specified in sub- section (b). Each course shall require the success- ful completion of a written exam. “Hour,” as used …

Continuing education require- ments. (a)(1) 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 796 DEPT. OF REVENUE—DIVISION OF PROPERTY VALUATION 93-6-4…

Experience requirements. (a) Each candidate for the RMA designation shall doc- ument a minimum of 6,000 hours of mass appraisal experience, including not less than 2,000 hours of experience in establishing values for property tax- ation purposes. No more than 600 hours of mass ap…

Case study requirements. A can- didate for the RMA designation shall successfully complete both a residential case study and a com- mercial case study, each of which shall have a four- hour time limit. A candidate may attempt to suc- cessfully complete each case study twice withi…

Reciprocity. Any candidate for the registered mass appraiser (RMA) designation who 797 93-8-3 Telecommunications and Railroad Machinery and Equip. Exemption has completed one or more case studies as a pre- requisite for obtaining a professional designation from the international …

Reinstatement. 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 educa- tion …

Definitions. (a) “Bona fide trans- action” shall mean a purchase, sale, or lease of commercial and industrial machinery and equip- ment that is made in good faith and without fraud or deceit. (b)“Fairandvaluableconsideration”shallmean an amount of consideration that is not dispro…

Transfer of title presumption. If commercial and industrial machinery and equip- ment were physically transferred to a taxpayer be- fore 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 …

Possession and use presump- tion. 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 be…

Definitions. (a) “Bona fide transac- tion” shall mean a purchase, sale, or lease of tele- communications machinery and equipment or railroad machinery and equipment that is made in good faith and without fraud or deceit. (b)“Fairandvaluableconsideration”shallmean an amount of con…

Transfer of title presumption. If telecommunications machinery and equipment or railroad machinery and equipment were physical- ly transferred to a taxpayer before July 1, 2006, the presumption shall be that the title was trans- ferred to the taxpayer before July 1, 2006. This pr…

Possession and use presumption. If telecommunications machinery and equip- ment 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 798 DEPT. OF RE…

Appraiser qualifications; appraisal reports. (a) Each appraiser of any complex indus- trial property who is included on the list of qual- ified appraisers required to be maintained by the director of property valuation pursuant to K.S.A. 2014 Supp. 79-5b01, and amendments thereto…

(Authorized by K.S.A. 74-2437, 74- 2439; effective Jan. 1, 1966; amended Jan. 1, 1970; revoked May 1, 1981.)

(Authorized by K.S.A. 74-2437, 74- 2439;effectiveJan.1,1966;revokedMay1,1981.)

(Authorized by K.S.A. 74-2426, 74- 2437, 74-2439; effective Jan. 1, 1966; revoked Jan. 1, 1970.) 94-1-7 to 94-1-9. (Authorized by K.S.A. 74-2437; effective Jan. 1, 1970; revoked May 1, 1981.) BEFORE THE COURT 94-2-1 through 94-2-3. (Authorized by and implementing K.S.A. 74-2437, …

(Authorized by and implementing K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; effective May 1, 1981; amended May 1, 1987; amended May 1, 1988; amended Aug. 15, 1997; amended May 24, 2002; amended, T-94-6- 25-08, July 1, 2008; amended Oct. 24, 2008; re- voked Oct. 29, 2010.…

(Authorized by and implementing K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; effective May 1, 1981; amended May 1, 1988; amended Aug. 15, 1997; amended May 24, 2002; amended, T-94-6-25-08, July 1, 2008; amended Oct. 24, 2008; revoked Oct. 29, 2010.)

(Authorized by K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; implement- ing K.S.A. 74-2426, as amended by 2008 HB 2018, sec. 1, and K.S.A. 74-2437, as amended by 2008 HB 2018, sec. 13; effective May 1, 1981; amended May 1, 1988; amended Aug. 15, 1997; amended May 24, 2002;…

(Authorized by K.S.A. 74-2437; im- plementing K.S.A. 74-2437, K.S.A. 2000 Supp. 79- 213, K.S.A. 79-213a, K.S.A. 79-1409, K.S.A. 2000 Supp. 79-1609, K.S.A. 2000 Supp. 79-1702, K.S.A. 2000 Supp. 79-2005; effective Aug. 15, 1997; amended May 24, 2002; revoked Oct. 29, 2010.)