Director of property valuation; powers and duties

75-5105a. Director of property valuation; powers and duties. The director of property valuation shall: (a) Devise and prescribe uniform assessment forms and records, property-identification maps, land-classification maps, land-value maps, permanent record cards, and other essential assessment tools, and to assist each county with the installation and maintenance of the same. (b) Devise or prescribe guides, or both, for the valuation of personal property. The director of property valuation may furnish to each county one copy of each guide so prescribed and a copy or copies of each guide so devised. In the preparation of such guides, the director of property valuation shall confer with representatives of the county appraisers and district appraisers, and shall seek counsel from official representatives of organized groups interested in and familiar with the value of classes of property with which they are concerned. (c) Render all assistance possible toward uniform assessments within the counties and throughout the state. (d) Assist county appraisers and district appraisers to determine the fair market value in money of nonstate assessed properties, the valuation of which requires specialized technical knowledge. (e) Compile sales ratio data as provided by K.S.A. 79-1486 through 79-1493, and amendments thereto, and to analyze such assessment data. (f) Perform such other duties as may be prescribed by law. History: L. 1957, ch. 429, § 8; L. 1972, ch. 342, § 82; L. 1977, ch. 328, § 1; L. 1987, ch. 348, § 1; L. 1997, ch. 126, § 39; July 1. Cross References to Related Sections: Appeals to board of tax appeals, see 74-2438. Proof of vehicle registration, duties, see 8-176. Additional duties of director, see 74-2441a, 74-2441b, 74-2442. Attorney General's Opinions: Classification and valuation of machinery and equipment; "used factor"; ownership by not-for-profit organizations. 95-99. CASE ANNOTATIONS 1. Cited in mandamus action involving uniform and equal assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 216, 436 P.2d 982. 2. Assessment and valuation of property are administrative in character; absent evidence assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value does not warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 284, 286, 293, 447 P.2d 791. 3. Assessment schedules of director failed to consider factors prescribed by K.S.A. 79-503; invalid. Garvey Grain, Inc. v. MacDonald, 203 Kan. 1, 2, 11, 12, 23, 453 P.2d 59. 4. Cited; county responsible for refunding ad valorem taxes paid under protest. Cities Serv. Oil Co. v. Board of County Comm'rs, 224 Kan. 183, 188, 578 P.2d 718. 5. Statute cited; provisions of K.S.A. 79-342 declared unconstitutional under article 11, § 1 of Kansas constitution. State ex rel. Stephan v. Martin, 227 Kan. 456, 459, 463, 608 P.2d 880. 6. Considered in holding K.S.A. 79-343, relating to assessment of farm machinery and equipment, unconstitutional and void; quo warranto granted. State ex rel. Stephan v. Martin, 230 Kan. 759, 768, 770, 771, 772, 773, 641 P.2d 1020 (1982). 7. Director has no authority hereunder to devise guidelines showing "retail cost when new". Board of Leavenworth County Comm'rs. v. McGraw Fertilizer Serv., Inc., 261 Kan. 901, 917, 933 P.2d 698 (1997). 8. Oil and gas appraisal guide properly considers post-January 1 production data for lease declining in production in prior assessment period. Board of Ness County Commr's v. Bankoff Oil Co., 265 Kan. 525, 529, 960 P.2d 1279 (1998). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026