Chapter 79 — TAXATION

79-1436. History: L. 1949, ch. 224, § 2; L. 1965, ch. 516, § 2; L. 1967, ch. 489, § 2; L. 1972, ch. 362, § 2; L. 1974, ch. 428, § 1; L. 1982, ch. 397, § 1; L. 1989, ch. 2, § 7 (Special Session); L. 1991, ch. 162, § 8; Repealed, L. 1992, ch. 131, § 10; July 1. CASE ANNOTATIONS 1. …

79-1436a. History: L. 1967, ch. 489, § 3; L. 1969, ch. 435, § 1; L. 1972, ch. 362, § 3; L. 1985, ch. 311, § 5; Repealed, L. 1992, ch. 131, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF …

79-1436b. History: L. 1969, ch. 435, § 2; L. 1972, ch. 363, § 1; L. 1974, ch. 428, § 2; L. 1976, ch. 423, § 1; L. 1978, ch. 396, § 2; Repealed, L. 1992, ch. 131, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived L…

79-1437. History: L. 1949, ch. 224, § 3; L. 1965, ch. 516, § 3; L. 1967, ch. 489, § 4; L. 1972, ch. 362, § 4; L. 1974, ch. 428, § 3; L. 1982, ch. 397, § 2; L. 1985, ch. 311, § 6; L. 1986, ch. 374, § 1; L. 1989, ch. 2, § 8 (Special Session); Repealed, L. 1992, ch. 131, § 10; July …

79-1437a. History: L. 1967, ch. 489, § 5; Repealed, L. 1992, ch. 131, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-1437b. History: L. 1971, ch. 298, § 1; Repealed, L. 1985, ch. 314, § 30; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

79-1437c. Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information. No deed or instrument providing for the transfer of title to real estate or affidavit of equitable interest in real estate shall be recorded in the…

79-1437d. Same; devised by director of property valuation; approval by legislature; information to be contained therein. The real estate sales questionnaire shall be devised by the director of property valuation, and the director shall furnish copies thereof to the register of de…

79-1437e. Same; inapplicability to certain transfers of title. (a) The real estate sales validation questionnaire required by this act shall not apply to transfers of title: (1) Recorded prior to the effective date of this act; (2) made solely for the purpose of securing or relea…

79-1437f. Same; disposition and use of contents thereof, to and by whom. Except as otherwise provided by K.S.A. 79-1460, and amendments thereto, contents of the real estate sales validation questionnaire shall be made available only to the following people for the purposes listed…

79-1437g. Same; penalty for violations. Any person who shall falsify the value of real estate transferred shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not more than $500. History: L. 1991, ch. 162, § 7; L. 1992, ch. 159, § 3; April 30. Attorn…

79-1438. History: L. 1949, ch. 224, § 4; Repealed, L. 1965, ch. 516, § 7; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-1439. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment. (a) All real and tangible personal property which is subject to general ad valorem taxation shall be appraised uniformly and equally as to class and, unless ot…

79-1439a. Classification of certain not-for-profit organization real property; assessment rate. (a) In accordance with and for the purposes of section 1 of article 11 of the Kansas constitution, real property, to the extent herein specified, which is owned and operated by a not-f…

79-1439b. Recoupment of tax when property classified under K.S.A. 79-1439a changes use; procedures. (a) Whenever land owned and operated by a not-for-profit organization not subject to federal income taxation pursuant to paragraph (7) of subsection (c) of section 501 of the feder…

79-1439c. Classification of certain commercial and industrial machinery and equipment. (a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all commercial and industrial machinery and equipment which is not classified for property tax purpo…

79-1439d. Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites. (a) In accordance with the provisions of section 1 of article 11 of the Kansas constitution, all wireless communication towers, broadcast towers, ant…

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. In accordance with the provisions of section 1 of article 11 of the Constitution of the State of Kansas, a bed, …

79-1440. History: L. 1963, ch. 460, § 8; L. 1964, ch. 33, § 1 (Budget Session); L. 1967, ch. 490, § 1; Repealed, L. 1985, ch. 314, § 30; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES…

79-1441. History: L. 1963, ch. 460, § 9; L. 1967, ch. 489, § 6; L. 1972, ch. 342, § 91; L. 1974, ch. 428, § 4; Repealed, L. 1992, ch. 131, § 10; July 1. CASE ANNOTATIONS 1. Mentioned; assessment schedules of property valuation department invalid; failure to consider factor prescr…

79-1441a. History: L. 1967, ch. 489, § 7; L. 1974, ch. 428, § 5; Repealed, L. 1992, ch. 131, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-1442. History: L. 1965, ch. 516, § 4; L. 1972, ch. 362, § 5; Repealed, L. 1992, ch. 131, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…

79-1443. History: L. 1965, ch. 516, § 5; L. 1972, ch. 362, § 6; L. 1974, ch. 428, § 6; Repealed, L. 1992, ch. 131, § 10; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Sessio…

79-1444. Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment. There is hereby established a technical advisory committee on the assessment-sales ratio study. The committee shall consist of…

79-1445. County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise. The director of property valuation shall examine the tax assessment and appraisal of tax…

79-1446. History: L. 1968, ch. 223, § 2; L. 1969, ch. 433, § 12; Repealed, L. 1992, ch. 131, § 10; July 1. CASE ANNOTATIONS 1. Section and directives issued for equalization of assessed values hereunder considered and held not to violate due process and equal protection provision…

79-1447. History: L. 1969, ch. 433, § 7; L. 1972, ch. 363, § 2; Repealed, L. 1974, ch. 429, § 1; July 1. CASE ANNOTATIONS 1. Applied; assessment of property at 43% of fair market value arbitrary and oppressive; constructive fraud. Gordon v. Hiett, 214 Kan. 690, 697, 522 P.2d 942.…

79-1448. Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels. Any taxpayer may complain or appeal to the county appraiser from the classification or appraisal …

79-1449. History: L. 1969, ch. 433, § 14; Repealed, L. 1982, ch. 391, § 39; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

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…

79-1451. History: L. 1978, ch. 396, § 1; Repealed, L. 1991, ch. 162, § 9; July 1. CASE ANNOTATIONS 1. Cited; allegations regarding illegal or void valuations of assessments of real property prohibited before exhausting administrative remedies examined. Board of Osage County Commr…

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…

79-1464. History: L. 1982, ch. 391, § 11; Repealed, L. 1988, ch. 377, § 15; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents…

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…

79-1467a. History: L. 1982, ch. 391, § 14; L. 1985, ch. 311, § 8; Repealed, L. 1987, ch. 377, § 2; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

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 …