Property Valuation, Equalizing Assessments, Appraisers and Assessment of Property | MidpageProperty Valuation, Equalizing Assessments, Appraisers and Assessment of Property
79-1401Powers and duties of director of property valuation; meetings of county assessors, expenses79-1402General supervision of taxation by director of property valuation; legislative recommendations; records and publications79-1403Investigations; reports by local officers; testimony and production of books; witness fees; perjury79-1404General duties and powers of director of property valuation79-1404aReview of valuation changes of appraiser by director of property valuation79-1404bPresentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when79-1405Violation of laws and regulations by officers79-1407Tax exempt bonds79-1408Interrogatories and questions for taxpayers; penalties79-1409Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes79-1410Abstracts of assessments, tabulations79-1411aCounty as assessment administration unit79-1411bCounty separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements79-1412aPowers and duties of county and district appraisers; limitations79-1412dApplication of K.S.A. 79-1412a79-1413aReappraisal 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, conditions79-1420Fraudulent listing or evasion by taxpayer; penalty; prosecution79-1422Penalty for late filing of or failure to file statement listing property; abatement of penalty79-1424Bank records not to be produced or examined79-1426Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted79-1427aListing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure79-1427bWaiver of penalties on certain escaped personal property79-1427cEscaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when79-1434Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties79-1437cReal estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information79-1437dSame; devised by director of property valuation; approval by legislature; information to be contained therein79-1437eSame; inapplicability to certain transfers of title79-1437fSame; disposition and use of contents thereof, to and by whom79-1437gSame; penalty for violations79-1439Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment79-1439aClassification of certain not-for-profit organization real property; assessment rate79-1439bRecoupment of tax when property classified under K.S.A. 79-1439a changes use; procedures79-1439cClassification of certain commercial and industrial machinery and equipment79-1439dClassification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites79-1439eClassification 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 manufacturer79-1444Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment79-1445County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise79-1448Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels79-1450Construction of certain terms79-1455County as separate appraisal district; duty to appraise annually79-1456Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations79-1457Availability of forms to general public; extensions of time for filing, when; use of approved forms79-1458Installation and maintenance of records and data; open to public inspection79-1459Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property79-1460Notification 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 process79-1460aPublication of results of market study analysis79-1461Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney79-1462Same; refusal to give evidence; penalty79-1463Notice of violations to county attorney79-1465Duty to make changes in classification and value of property, when79-1466Transmission of completed real property appraisals to county clerk, when; contents79-1467Transmission of completed personal property appraisals to county clerk, when; contents79-1467bTransmission of exempt property rolls to director of property valuation; annual report, submission to legislature79-1468Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents79-1469Showing by taxing unit number on appraisal record of property location79-1470Request of county board of equalization for changes in classification or valuation of property, when79-1471Submission of budget; appointment of assistants; attendance at appraisal schools79-1472Attendance of county appraiser or designee at meetings of board of equalization79-1473Penalty for neglect of duty by county appraiser or employee79-1474Waiver of taxes and penalties upon certain personal property if timely reporting made79-1475Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls79-1476Statewide 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 valuations79-1476aApplication of K.S.A. 79-147679-1476cLand devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser79-1477Same; computer system development; duties of secretary of revenue; advisory committee, composition79-1478Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms79-1478aWithholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation79-1479Appraisal 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 enforcement79-1480Same; maintenance of valuation listings, contents; public inspection79-1481Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure79-1482Statewide reappraisal of real property; tax levy to pay costs of reappraisal79-1483Same; rules and regulations; forms79-1484Severability79-1485Kansas real estate ratio study act; purposes79-1486Same; definitions79-1487Same; duties of local officials; access of records by director79-1488Same; authorities and duties of director79-1489Same; notification of ratios to county by the director; appeals, procedure79-1490Same; publishing of study, when79-1491Same; rules and regulations79-1492Same; application of act79-1493Same; authority to compile and publish other statistics not affected79-1494Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation79-1495Computer-assisted mass-appraisal system; verification of accuracy; requirements79-1496Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals