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2025 Kansas Statutes
Chapter 79 - Taxation
Article 5 - Rules For Valuing Property
79-504 Appraisal standards; definitions.

Universal Citation:
KS Stat § 79-504 (2025)
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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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