Kansas Statutes
Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property
79-1404 General duties and powers of director of property valuation.

79-1404. General duties and powers of director of property valuation. It shall be the duty of the director of property valuation, and the director shall have the power and authority:
First. To have and exercise general supervision over the administration of the assessment and tax laws of the state, over the county and district appraisers, boards of county commissioners, county boards of equalization, and all other boards of levy and assessment, to the end that all assessments of property, real, personal, and mixed, be made relatively just and uniform and at its true and full cash market value; to require all county and district appraisers, county commissioners and county boards of equalization, under penalty of forfeiture and removal from office as such appraisers or boards, to assess all property of every kind and character at its actual and full cash market value.
Second. To confer with, advise and direct county and district appraisers, boards of commissioners, boards of equalization and others obligated under the law to make levies and assessments, as to their duties under the statutes of the state.
Third. To direct proceedings, actions and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities and punishment of public officers, persons and officers or agents of corporations for failure or neglect to comply with orders of the director of property valuation, or with the provisions of the statutes governing the return, assessment and taxation of property; and to cause complaints to be made against county and district appraisers, county commissioners, county boards of equalization, or other assessing or taxing officers, in the courts of proper jurisdiction, for their removal from office for official misconduct or neglect of duty.
Fourth. To require the attorney general, or county attorneys in their respective counties, to assist in the commencement and prosecution of actions and proceedings for penalties, forfeitures, removals and punishments for violations of the laws of the state in respect to the assessment and taxation of property, or to represent the director of property valuation in any litigation in which the director may become involved in the discharge of the director's duties.
Fifth. To require township, city, county, state or other public officers to report information as to the assessment of property, collection of taxes, receipts from licenses and other sources, the expenditure of public funds for all purposes, and such other information as may be needful or desirable in the work of the director of property valuation, in such form and upon such blanks as the director of property valuation may prescribe. Also, to make and prosecute such research and investigation as to the detailed properties of corporations, the business, income, reasonable expenditures and true values of the franchise and properties of all public service corporations doing business in this state, as will enable the director of property valuation to ascertain a fair and equitable basis of assessing the same and of making and recommending proper legislation to the legislature, from time to time, and to direct the local assessing and taxing officers in making such assessments.
Sixth. To require individuals, partnerships, companies, associations, joint-stock companies and corporations to furnish information concerning their capital, funded or other debts, current assets and liabilities, value of property, earnings, operating and other expenses, taxes and other charges, and all other facts which may be needful or desirable to enable the director of property valuation to ascertain the value and relative burdens borne by all kinds of property in the state.
Seventh. To summon witnesses from any part of the state to appear and give testimony, and to compel said witnesses to produce records, books, papers and documents relating to any subject or matter which the director of property valuation shall have authority to investigate or determine, subject to the restrictions of K.S.A. 79-1424 and amendments thereto.
Eighth. To cause the deposition of witnesses residing within or without the state, or absent therefrom, to be taken, upon notice to the interested parties, if any, in like manner that depositions of witnesses are taken in civil actions pending in the district court, in any matter which the director of property valuation shall have authority to investigate and determine.
Ninth. To investigate the work and methods of county and district appraisers, boards of county commissions and county boards of equalization in the assessment, equalization and taxation of all kinds of property, by visiting the counties of the state.
Tenth. To carefully examine into all cases where evasion or violation of the laws for assessment and taxation of property is alleged, complained of, or discovered, and to ascertain wherein existing laws are defective, or are improperly or negligently administered, and to prepare and recommend measures best calculated to remedy the defects discovered.
Eleventh. To investigate the tax systems of other states and countries, and to formulate and recommend such legislation as may be deemed expedient to prevent evasion of assessment and tax laws, and to secure just and equal taxation and improvement in the system of taxation in the state.
Twelfth. To inquire into the system of accounting and auditing public funds in use in townships, cities, counties and state, and to devise and prescribe a uniform system of auditing and accounting of the receipts and disbursements of public funds in the municipalities of the state.
Thirteenth. To consult and confer with the governor and attorney general of the state upon the subject of taxation, the administration of the laws in relation thereto, and the progress of the work of the director of property valuation, and to furnish the governor, from time to time, such assistance and information as the director may require.
Fourteenth. To transmit to the governor and to each member of the legislature, 30 days before the meeting of the legislature, the report of the director of property valuation, covering the subject of assessment and taxation, the results of the investigations of the director of property valuation, the director's recommendations for improvement in the system of taxation in the state, together with such measures as may be formulated for the consideration of the legislature.
Fifteenth. To make appraisement and assessment of all railroads and the property of railroad corporations, excepting such real estate as is not used in the daily operation of its railroad, of all telegraph lines and property, of all telephone lines and property, the property of all express companies, sleeping car companies, and private car lines, doing business within the state of Kansas, of gas pipe lines and property, of all oil pipe lines and property, of all street railroads, electric lines and property, and all express company property, within and without corporate limits of cities, doing business in the state.
Sixteenth. To require any county board of equalization, at any time after its adjournment, to reconvene and to make such orders as the director of property valuation shall determine are just and necessary, and to direct and order such county boards of equalization to raise or lower the valuation of the property, real or personal, in any township or city, and to raise or lower the valuation of the property of any person, company, or corporation; and to order and direct any county board of equalization to raise or lower the valuation of any class or classes of property; and generally to do and perform any act or to make any order or direction to any county board of equalization or any county or district appraiser as to the valuation of any property or any class of property in any township, city or county which, in the judgment of said director of property valuation, may seem just and necessary, to the end that all property shall be valued and assessed in the same manner and to the same extent as any and all other property, real or personal, required to be listed for taxation.
Seventeenth. To extend all statutory deadlines prescribed for the mailing of valuation notices, certification of appraisal rolls and the completion of valuation and classification hearings which, in the judgment of the director of property valuation, may seem just and necessary to secure the orderly operation of the system of property taxation within the state, except that the director shall not have the authority to extend the deadlines prescribed by K.S.A. 79-2005 and amendments thereto.
History: L. 1907, ch. 408, § 12; R.S. 1923, 79-1404; L. 1991, ch. 278, § 1; April 18.

Structure Kansas Statutes

Kansas Statutes

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.

79-1404b Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when.

79-1405 Violation of laws and regulations by officers.

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.

79-1411a County as assessment administration unit.

79-1411b County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements.

79-1412a Powers and duties of county and district appraisers; limitations.

79-1412d Application of 79-1412a.

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.

79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.

79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty.

79-1424 Bank records not to be produced or examined.

79-1426 Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted.

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.

79-1434 Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties.

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.

79-1439 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.

79-1444 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.

79-1448 Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels.

79-1450 Construction of certain terms.

79-1455 County as separate appraisal district; duty to appraise annually.

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.

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 commercial real property; amendment of appraisal rolls by county appraiser; guide to the pr...

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.

79-1465 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.

79-1467b 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.

79-1477 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 board of tax appeals relating to compliance with reappraisal guidelines and timetables; complaint procedure; review of v...

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 board of tax appeals; procedure.

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.

79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.

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.