There Is a Newer Version of the Kansas Statutes
2009 Kansas Code
Chapter 79 TAXATION
Article 14 PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND ASSESSMENT OF PROPERTY
- 79-1401. Powers and duties of director of property valuation; meetings of county assessors, expenses.
- 79-1402. General supervision of taxation by director of property valuation; legislative recommendations; records and publications.
- 79-1403. Investigations; reports by local officers; testimony and production of books; witness fees; perjury.
- 79-1404. General duties and powers of director of property valuation.
- 79-1404a. Review of valuation changes of appraiser by director of property valuation.
- 79-1405. Violation of laws and regulations by officers.
- 79-1406
- 79-1407. Tax exempt bonds.
- 79-1408. Interrogatories and questions for taxpayers; penalties.
- 79-1409. Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes.
- 79-1410. Abstracts of assessments, tabulations.
- 79-1411
- 79-1411a. County as assessment administration unit.
- 79-1411b. County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.
- 79-1412
- 79-1412a. Powers and duties of county and district appraisers.
- 79-1412b
- 79-1412c
- 79-1412d. Application of 79-1412a.
- 79-1413
- 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.
- 79-1414
- 79-1415
- 79-1416
- 79-1417
- 79-1418
- 79-1419
- 79-1420. Fraudulent listing or evasion by taxpayer; penalty; prosecution.
- 79-1421
- 79-1422. Penalty for late filing of or failure to file statement listing property; abatement of penalty.
- 79-1423
- 79-1424. Bank records not to be produced or examined.
- 79-1425
- 79-1426. Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.
- 79-1427
- 79-1427a. Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure.
- 79-1427b. Waiver of penalties on certain escaped personal property.
- 79-1427c. Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when.
- 79-1428
- 79-1429
- 79-1430
- 79-1431
- 79-1432
- 79-1433
- 79-1434. Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.
- 79-1435
- 79-1436
- 79-1436a
- 79-1436b
- 79-1437
- 79-1437a
- 79-1437b
- 79-1437c. Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information.
- 79-1437d. Same; devised by director of property valuation; approval by legislature; information to be contained therein.
- 79-1437e. Same; inapplicability to certain transfers of title.
- 79-1437f. Same; disposition and use of contents thereof, to and by whom.
- 79-1437g. Same; penalty for violations.
- 79-1438
- 79-1439. Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment.
- 79-1439a. Classification of certain not-for-profit organization real property; assessment rate.
- 79-1439b. Recoupment of tax when property classified under 79-1439a changes use; procedures.
- 79-1439c. Classification of certain commercial and industrial machinery and equipment.
- 79-1439d. Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites.
- 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.
- 79-1440
- 79-1441
- 79-1441a
- 79-1442
- 79-1443
- 79-1444. Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment.
- 79-1445. County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise.
- 79-1446
- 79-1447
- 79-1448. Appeals by taxpayers from classification or valuation of property; adjustments in classification or valuations by hearing officers or panels.
- 79-1449
- 79-1450. Construction of certain terms.
- 79-1451
- 79-1452 to 79-1454
- 79-1455. County as separate appraisal district; duty to appraise annually.
- 79-1456. Duty of county appraiser to follow guidelines and procedures of director of property valuation; deviation from appraisal guides, when.
- 79-1457. Availability of forms to general public; extensions of time for filing, when; use of approved forms.
- 79-1458. Installation and maintenance of records and data; open to public inspection.
- 79-1459. Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property.
- 79-1460. Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of 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.
- 79-1461. Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney.
- 79-1462. Same; refusal to give evidence; penalty.
- 79-1463. Notice of violations to county attorney.
- 79-1464
- 79-1465. Duty to make changes in classification and value of property, when.
- 79-1466. Transmission of completed real property appraisals to county clerk, when; contents.
- 79-1467. Transmission of completed personal property appraisals to county clerk, when; contents.
- 79-1467a
- 79-1467b. Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature.
- 79-1468. Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.
- 79-1469. Showing by taxing unit number on appraisal record of property location.
- 79-1470. Request of county board of equalization for changes in classification or valuation of property, when.
- 79-1471. Submission of budget; appointment of assistants; attendance at appraisal schools.
- 79-1472. Attendance of county appraiser or designee at meetings of board of equalization.
- 79-1473. Penalty for neglect of duty by county appraiser or employee.
- 79-1474. Waiver of taxes and penalties upon certain personal property if timely reporting made.
- 79-1475. Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls.
- 79-1476. Statewide reappraisal of real property; duties and authorities of state director of property valuation and county and district appraisers; methods of establishing valuations; time of application of valuations.
- 79-1476a. Application of 79-1476.
- 79-1476b
- 79-1477. Same; computer system development; duties of secretary of revenue; advisory committee, composition.
- 79-1478. Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms.
- 79-1478a. Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation.
- 79-1479. Appraisal of property; submission of progress reports; duties and authorities of director of property valuation and state court 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.
- 79-1480. Same; maintenance of valuation listings, contents; public inspection.
- 79-1481. Statewide reappraisal of real property; class assessment changes prohibited unless approved by state court of tax appeals; procedure.
- 79-1481a
- 79-1482. Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
- 79-1483. Same; rules and regulations; forms.
- 79-1484. Severability.
- 79-1485. Kansas real estate ratio study act; purposes.
- 79-1486. Same; definitions.
- 79-1487. Same; duties of local officials; access of records by director.
- 79-1488. Same; authorities and duties of director.
- 79-1489. Same; notification of ratios to county by the director; appeals, procedure.
- 79-1490. Same; publishing of study, when.
- 79-1491. Same; rules and regulations.
- 79-1492. Same; application of act.
- 79-1493. Same; authority to compile and publish other statistics not affected.
- 79-1494. Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation.
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