Chapter 79, TAXATION

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…

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…

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 p…

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 p…

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 …

79-1459. Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property. The county appraiser shall: (a) Prepare an accurate appraisal map or maps of all real estate located within the county showi…

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. (…

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 coun…

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 co…

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 refu…

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 o…

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 certificat…

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 cont…

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 ther…

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 pers…

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 valuatio…

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 det…

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 …

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 …

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 p…

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 guil…

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, …

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 v…

79-1476. Statewide reappraisal of real property; duties and authority of state director of property valuation and county and district appraisers; methods of establishing valuations; valuation of land devoted to agricultural use; time of application of valuations. (a) The director…

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.

79-1476c. Land devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser. Adverse influences not sufficiently accounted for in the agricultural use valuation formula for land devoted to agricultural use shall be…

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 …

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 port…

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. …

79-1479. 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…

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 …

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, wh…

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 conducti…

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.…

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 unconstitut…

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 …

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 valida…

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…

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 w…

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…

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 stud…

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.

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.

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.

79-1494. Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation. A binding arbitration process is hereby established in Lyon, Ellis, Saline and Shawnee counties. The director of prop…

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…

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. Within 60 days after the date the notice of informal meeting results or final determination is mailed …

79-15,126. Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses. (a) As used in this act: (1) "Court" means a court in which proce…

79-15,146. Applicability of sections; limitation of liability. The provisions of K.S.A. 79-15,100 through 79-15,125 and K.S.A. 79-15,127 through 79-15,145, and amendments thereto, applicable to the estates of all decedents dying after June 30, 1998 and before January 1, 2007, sha…

79-15,254. Applicability of act; limitation of liability. The provisions of K.S.A. 79-15,201 through 79-15,253, and amendments thereto, applicable to the estates of all decedents dying after December 31, 2006 and before January 1, 2010, shall only apply to estates for which an es…