Article

Property Valuation, Equalizing Assessments, Appraisers and Assessment of Property

K.S.A. 79-1401— Powers and duties of director of property valuation; meetings of county assessors, expenses
K.S.A. 79-1402— General supervision of taxation by director of property valuation; legislative recommendations; records and publications
K.S.A. 79-1403— Investigations; reports by local officers; testimony and production of books; witness fees; perjury
K.S.A. 79-1404— General duties and powers of director of property valuation
K.S.A. 79-1404a— Review of valuation changes of appraiser by director of property valuation
K.S.A. 79-1404b— Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when
K.S.A. 79-1405— Violation of laws and regulations by officers
K.S.A. 79-1406— Repealed
K.S.A. 79-1407— Tax exempt bonds
K.S.A. 79-1408— Interrogatories and questions for taxpayers; penalties
K.S.A. 79-1409— Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes
K.S.A. 79-1410— Abstracts of assessments, tabulations
K.S.A. 79-1411— Repealed
K.S.A. 79-1411a— County as assessment administration unit
K.S.A. 79-1411b— County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements
K.S.A. 79-1412— Repealed
K.S.A. 79-1412a— Powers and duties of county and district appraisers; limitations
K.S.A. 79-1412b— Repealed
K.S.A. 79-1412c— Repealed
K.S.A. 79-1412d— Application of K.S.A. 79-1412a
K.S.A. 79-1413— Repealed
K.S.A. 79-1413a— Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions
K.S.A. 79-1414— Repealed
K.S.A. 79-1415— Repealed
K.S.A. 79-1416— Repealed
K.S.A. 79-1417— Repealed
K.S.A. 79-1418— Repealed
K.S.A. 79-1419— Repealed
K.S.A. 79-1420— Fraudulent listing or evasion by taxpayer; penalty; prosecution
K.S.A. 79-1421— Repealed
K.S.A. 79-1422— Penalty for late filing of or failure to file statement listing property; abatement of penalty
K.S.A. 79-1423— Repealed
K.S.A. 79-1424— Bank records not to be produced or examined
K.S.A. 79-1425— Repealed
K.S.A. 79-1426— Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted
K.S.A. 79-1427— Repealed
K.S.A. 79-1427a— Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure
K.S.A. 79-1427b— Waiver of penalties on certain escaped personal property
K.S.A. 79-1427c— Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when
K.S.A. 79-1428— Repealed
K.S.A. 79-1429— Repealed
K.S.A. 79-1430— Repealed
K.S.A. 79-1431— Repealed
K.S.A. 79-1432— Repealed
K.S.A. 79-1433— Repealed
K.S.A. 79-1434— Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties
K.S.A. 79-1435— Repealed
K.S.A. 79-1436— Repealed
K.S.A. 79-1436a— Repealed
K.S.A. 79-1436b— Repealed
K.S.A. 79-1437— Repealed
K.S.A. 79-1437a— Repealed
K.S.A. 79-1437b— Repealed
K.S.A. 79-1437c— Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information
K.S.A. 79-1437d— Same; devised by director of property valuation; approval by legislature; information to be contained therein
K.S.A. 79-1437e— Same; inapplicability to certain transfers of title
K.S.A. 79-1437f— Same; disposition and use of contents thereof, to and by whom
K.S.A. 79-1437g— Same; penalty for violations
K.S.A. 79-1438— Repealed
K.S.A. 79-1439— Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment
K.S.A. 79-1439a— Classification of certain not-for-profit organization real property; assessment rate
K.S.A. 79-1439b— Recoupment of tax when property classified under K.S.A. 79-1439a changes use; procedures
K.S.A. 79-1439c— Classification of certain commercial and industrial machinery and equipment
K.S.A. 79-1439d— Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites
K.S.A. 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
K.S.A. 79-1440— Repealed
K.S.A. 79-1441— Repealed
K.S.A. 79-1441a— Repealed
K.S.A. 79-1442— Repealed
K.S.A. 79-1443— Repealed
K.S.A. 79-1444— Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment
K.S.A. 79-1445— County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise
K.S.A. 79-1446— Repealed
K.S.A. 79-1447— Repealed
K.S.A. 79-1448— Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels
K.S.A. 79-1449— Repealed
K.S.A. 79-1450— Construction of certain terms
K.S.A. 79-1451— Repealed
K.S.A. 79-1452— Repealed
K.S.A. 79-1455— County as separate appraisal district; duty to appraise annually
K.S.A. 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
K.S.A. 79-1457— Availability of forms to general public; extensions of time for filing, when; use of approved forms
K.S.A. 79-1458— Installation and maintenance of records and data; open to public inspection
K.S.A. 79-1459— Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property
K.S.A. 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
K.S.A. 79-1460a— Publication of results of market study analysis
K.S.A. 79-1461— Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney
K.S.A. 79-1462— Same; refusal to give evidence; penalty
K.S.A. 79-1463— Notice of violations to county attorney
K.S.A. 79-1464— Repealed
K.S.A. 79-1465— Duty to make changes in classification and value of property, when
K.S.A. 79-1466— Transmission of completed real property appraisals to county clerk, when; contents
K.S.A. 79-1467— Transmission of completed personal property appraisals to county clerk, when; contents
K.S.A. 79-1467a— Repealed
K.S.A. 79-1467b— Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature
K.S.A. 79-1468— Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents
K.S.A. 79-1469— Showing by taxing unit number on appraisal record of property location
K.S.A. 79-1470— Request of county board of equalization for changes in classification or valuation of property, when
K.S.A. 79-1471— Submission of budget; appointment of assistants; attendance at appraisal schools
K.S.A. 79-1472— Attendance of county appraiser or designee at meetings of board of equalization
K.S.A. 79-1473— Penalty for neglect of duty by county appraiser or employee
K.S.A. 79-1474— Waiver of taxes and penalties upon certain personal property if timely reporting made
K.S.A. 79-1475— Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls
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
K.S.A. 79-1476a— Application of K.S.A. 79-1476
K.S.A. 79-1476b— Repealed
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
K.S.A. 79-1477— Same; computer system development; duties of secretary of revenue; advisory committee, composition
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
K.S.A. 79-1478a— Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation
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
K.S.A. 79-1480— Same; maintenance of valuation listings, contents; public inspection
K.S.A. 79-1481— Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure
K.S.A. 79-1481a— Repealed
K.S.A. 79-1482— Statewide reappraisal of real property; tax levy to pay costs of reappraisal
K.S.A. 79-1483— Same; rules and regulations; forms
K.S.A. 79-1484— Severability
K.S.A. 79-1485— Kansas real estate ratio study act; purposes
K.S.A. 79-1486— Same; definitions
K.S.A. 79-1487— Same; duties of local officials; access of records by director
K.S.A. 79-1488— Same; authorities and duties of director
K.S.A. 79-1489— Same; notification of ratios to county by the director; appeals, procedure
K.S.A. 79-1490— Same; publishing of study, when
K.S.A. 79-1491— Same; rules and regulations
K.S.A. 79-1492— Same; application of act
K.S.A. 79-1493— Same; authority to compile and publish other statistics not affected
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
K.S.A. 79-1495— Computer-assisted mass-appraisal system; verification of accuracy; requirements
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