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2017 Kansas Statutes
Chapter 79 TAXATION
Article 5 RULES FOR VALUING PROPERTY
79-504 Appraisal standards; definitions.
Universal Citation: KS Stat § 79-504 (2017)
79-504. Appraisal standards; definitions. For the purposes of this act:
(a) "Appraisal foundation" and "foundation" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois.
(b) "Written appraisal" means a written statement used in connection with the activities of the division of property valuation or a county appraiser that is independently and impartially prepared by a county appraiser setting forth an opinion of defined value of an adequately described property as of a specific date, supported by presentation and analysis of relevant market information.
History: L. 1992, ch. 249, § 3; L. 2016, ch. 112, § 10; July 1.
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