Chapter 79 — TAXATION
2,222 sections in this chapter.
K.S.A. 79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools
1.0K chars
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 …
K.S.A. 79-1472 Attendance of county appraiser or designee at meetings of board of equalization
1.3K chars
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…
K.S.A. 79-1473 Penalty for neglect of duty by county appraiser or employee
1.2K chars
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…
K.S.A. 79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made
1.3K chars
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, …
K.S.A. 79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls
3.6K chars
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…
K.S.A. 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.
13.9K chars
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…
K.S.A. 79-1476a Application of K
0.7K chars
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. Previous | Next LEGISLATIVE C…
K.S.A. 79-1476b Repealed
0.7K chars
79-1476b. History: L. 1985, ch. 314, § 1; L. 1987, ch. 378, § 1; L. 1988, ch. 377, § 14; L. 1990, ch. 347, § 1; L. 1994, ch. 275, § 2; L. 1995, ch. 254, § 6; L. 1997, ch. 126, § 40; L. 1997, ch. 187, § 4; L. 1999, ch. 123, § 5; L. 2000, ch. 139, § 7; L. 2002, ch. 185, § 37; Repea…
K.S.A. 79-1476c Land devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser
2.9K chars
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…
K.S.A. 79-1477 Same; computer system development; duties of secretary of revenue; advisory committee, composition
1.6K chars
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 …
K.S.A. 79-1478 Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms
2.5K chars
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…
K.S.A. 79-1478a Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation
1.6K chars
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. …
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 reappraisal; compliance plans, approval and enforcement.
6.5K chars
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…
K.S.A. 79-1480 Same; maintenance of valuation listings, contents; public inspection
1.8K chars
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 …
K.S.A. 79-1481 Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure
1.9K chars
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…
K.S.A. 79-1481a Repealed
0.5K chars
79-1481a. History: L. 1985, ch. 314, § 6; L. 1988, ch. 356, § 320; Repealed, L. 1992, ch. 54, § 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…
K.S.A. 79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal
1.7K chars
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…
K.S.A. 79-1483 Same; rules and regulations; forms
0.7K chars
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.…
K.S.A. 79-1484 Severability
1.0K chars
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…
K.S.A. 79-1485 Kansas real estate ratio study act; purposes
1.5K chars
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 …
K.S.A. 79-1486 Same; definitions
2.0K chars
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…
K.S.A. 79-1487 Same; duties of local officials; access of records by director
0.9K chars
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…
K.S.A. 79-1488 Same; authorities and duties of director
2.0K chars
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…
K.S.A. 79-1489 Same; notification of ratios to county by the director; appeals, procedure
2.2K chars
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…
K.S.A. 79-1490 Same; publishing of study, when
0.9K chars
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…
K.S.A. 79-1491 Same; rules and regulations
0.6K chars
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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Arc…
K.S.A. 79-1492 Same; application of act
0.7K chars
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. Previous | Next LEGISLATIVE COORDINATIN…
K.S.A. 79-1493 Same; authority to compile and publish other statistics not affected
0.7K chars
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. …
K.S.A. 79-1494 Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation
4.6K chars
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…
K.S.A. 79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements
1.9K chars
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…
K.S.A. 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.
2.8K chars
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 …
K.S.A. 79-15,100 Repealed
0.5K chars
79-15,100. History: L. 1998, ch. 130, § 17; L. 1999, ch. 79, § 1; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents …
K.S.A. 79-15,101 Repealed
0.6K chars
79-15,101. History: L. 1978, ch. 395, § 6; L. 1993, ch. 38, § 12; L. 1994, ch. 269, § 3; L. 1998, ch. 130, § 4; L. 2003, ch. 147, § 45; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1542. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Polici…
K.S.A. 79-15,102 Repealed
0.6K chars
79-15,102. History: L. 1998, ch. 130, § 1; L. 1998, ch. 181, § 3; L. 1999, ch. 79, § 2; L. 2003, ch. 147, § 46; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings R…
K.S.A. 79-15,103 Repealed
0.7K chars
79-15,103. History: L. 1978, ch. 395, § 28; L. 1979, ch. 316, § 8; L. 1980, ch. 313, § 7; L. 1980, ch. 308, § 10; L. 1993, ch. 38, § 32; L. 1994, ch. 269, § 4; L. 1998, ch. 130, § 5; L. 1999, ch. 79, § 3; L. 2003, ch. 147, § 47; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. …
K.S.A. 79-15,104 Repealed
0.6K chars
79-15,104. History: L. 1978, ch. 395, § 29; L. 1979, ch. 316, § 9; L. 1987, ch. 379, § 1; L. 1993, ch. 38, § 33; L. 1998, ch. 130, § 6; Repealed, L. 1999, ch. 79, § 13; July 1. Source or Prior Law: 79-1565. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Ar…
K.S.A. 79-15,105 Repealed
0.7K chars
79-15,105. History: L. 1978, ch. 395, § 39; L. 1979, ch. 316, § 12; L. 1984, ch. 351, § 6; L. 1988, ch. 356, § 321; L. 1993, ch. 38, § 43; L. 1997, ch. 126, § 9; L. 1998, ch. 130, § 12; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1575. Previous | Ne…
K.S.A. 79-15,106 Repealed
0.6K chars
79-15,106. History: L. 1978, ch. 395, § 40; L. 1993, ch. 38, § 44; L. 1998, ch. 130, § 13; Repealed, L. 2003, ch. 147, § 69; May 22. Source or Prior Law: 79-1576. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings R…
K.S.A. 79-15,107 Repealed
0.7K chars
79-15,107. History: L. 1978, ch. 395, § 33; L. 1979, ch. 316, § 10; L. 1984, ch. 147, § 19; L. 1986, ch. 375, § 1; L. 1993, ch. 38, § 37; L. 1998, ch. 130, § 7; L. 1999, ch. 79, § 4; L. 2000, ch. 24, § 1; Repealed, L. 2003, ch. 147, § 69; May 22. Source or Prior Law: 79-1569. Pre…
K.S.A. 79-15,108 Repealed
0.6K chars
79-15,108. History: L. 1978, ch. 395, § 36; L. 1993, ch. 38, § 40; L. 1998, ch. 130, § 10; Repealed, L. 2003, ch. 147, § 69; May 22. Source or Prior Law: 79-1572. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings R…
K.S.A. 79-15,109 Repealed
0.7K chars
79-15,109. History: L. 1978, ch. 395, § 35; L. 1979, ch. 316, § 11; L. 1987, ch. 379, § 2; L. 1993, ch. 38, § 39; L. 1998, ch. 130, § 9; L. 1999, ch. 79, § 5; L. 2003, ch. 147, § 48; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1571. Previous | Next …
K.S.A. 79-15,110 Repealed
0.6K chars
79-15,110. History: L. 1978, ch. 395, § 34; L. 1993, ch. 38, § 38; L. 1998, ch. 130, § 8; Repealed, L. 1999, ch. 79, § 13; July 1. Source or Prior Law: 79-1570. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REV…
K.S.A. 79-15,111 Repealed
0.6K chars
79-15,111. History: L. 1978, ch. 395, § 38; L. 1993, ch. 38, § 42; L. 1998, ch. 130, § 11; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1574. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC M…
K.S.A. 79-15,112 Repealed
0.6K chars
79-15,112. History: L. 1978, ch. 395, § 41; L. 1993, ch. 38, § 45; L. 2001, ch. 5, § 445; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1577. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Me…
K.S.A. 79-15,113 Repealed
0.7K chars
79-15,113. History: L. 1978, ch. 395, § 43; L. 1980, ch. 313, § 10; L. 1983, ch. 315, § 2; L. 1984, ch. 351, § 7; L. 1993, ch. 38, § 46; L. 1998, ch. 130, § 14; L. 1999, ch. 79, § 6; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1579. Previous | Next …
K.S.A. 79-15,114 Repealed
0.6K chars
79-15,114. History: L. 1993, ch. 38, § 10; L. 1998, ch. 130, § 2; L. 2000, ch. 24, § 2; Repealed, L. 2003, ch. 147, § 69; May 22. Source or Prior Law: 79-1541a. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REV…
K.S.A. 79-15,115 Repealed
0.5K chars
79-15,115. History: L. 1993, ch. 38, § 11; L. 1998, ch. 130, § 3; Repealed, L. 2003, ch. 147, § 69; May 22. Source or Prior Law: 79-1541b. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archi…
K.S.A. 79-15,116 Repealed
0.7K chars
79-15,116. History: L. 1978, ch. 395, § 44; L. 1978, ch. 347, § 24; L. 1987, ch. 379, § 3; L. 1993, ch. 38, § 47; L. 1998, ch. 130, § 15; L. 2001, ch. 5, § 446; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1580. Previous | Next LEGISLATIVE COORDINATI…
K.S.A. 79-15,117 Repealed
0.5K chars
79-15,117. History: L. 1978, ch. 395, § 47; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1583. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Do…
K.S.A. 79-15,118 Repealed
0.6K chars
79-15,118. History: L. 1979, ch. 306, § 1; L. 1983, ch. 289, § 12; L. 1998, ch. 130, § 16; Repealed, L. 2006, ch. 199, § 54; January 1, 2007. Source or Prior Law: 79-1587. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC M…