Kansas Statutes
Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property
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.

79-1413a. 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. Whenever upon complaint made to the state board of tax appeals by the county or district appraiser, the director of property valuation, the board of county commissioners, any property taxpayer or any aggrieved party, and a summary proceeding in that behalf had, it shall be made to appear to the satisfaction of the board that the appraisal of real property or tangible personal property in any county is not in substantial compliance with law and the guidelines and timetables prescribed by the director of property valuation, and that the interest of the public will be promoted by a reappraisal of such property, the state board of tax appeals shall order a reappraisal of all or any part of the property in such county to be made by one or more persons, to be appointed by the state board of tax appeals for that purpose, the expense of any such reappraisal to be borne by the county in which is situated the property to be reappraised. The state board of tax appeals shall, upon its own motion, after a hearing, order any such reappraisal if it shall clearly appear that the public would be benefited thereby. Due notice of the time and place fixed for such summary proceeding or hearing shall be mailed to the county clerk and the county appraiser of the county involved, the director of property valuation, who shall be made a party to the proceeding, and to the party filing any such complaint. Upon ordering such a reappraisal the state board of tax appeals may order all or any part of the taxable real property and tangible personal property in such county to be reappraised, and shall either designate the person or persons to make such reappraisal or permit the board of county commissioners to designate such persons with the approval of the state board of tax appeals. The cost of such reappraisal shall be paid from the county general fund, the special countywide reappraisal fund established by K.S.A. 79-1482, and amendments thereto, the issuance of no-fund warrants, or from a special assessment equalization fund in the same manner as provided in K.S.A. 79-1607 and 79-1608, and amendments thereto, for the payment of the cost of appraisals.
The persons designated shall have access to all official records in the office of the county clerk, county treasurer, county or district appraiser and register of deeds pertaining to listing, assessment, and records of the ownership of real property and tangible personal property in such county and all powers of the assessing officials in the county pertaining to discovery of taxable property in the county. They shall reappraise all such taxable real property and tangible personal property in the county as shall be ordered by the state board of tax appeals, except that which is state assessed. They shall make such reappraisals on forms approved by the state director of property valuation, and shall deliver the same upon completion to the county or district appraiser who shall retain the same for use of the county or district appraisers, the county board of equalization and the state board of tax appeals.
No person, firm, corporation, partnership, or association, other than the county or district appraiser, shall commence any contracted reappraisal in any county until a written agreement has been entered into between the board of county commissioners and such contractors. Such agreement shall specifically set out the duties of the reappraisers, and shall contain a stipulation that upon completion of the reappraisal and before final payment to the reappraisers under the agreement, the reappraisers will notify each taxpayer of its recommendations as to the valuation of such taxpayer's property, by mailing such information to the taxpayer's last known address. Pursuant to K.S.A. 79-1460, and amendments thereto, the county or district appraiser shall not be authorized to use the valuations submitted by the reappraisers in the year the reappraisal was completed unless the reappraisal was completed and delivered to such appraiser on or before March 1 of the year in which the valuations established are used as a basis for the levy of taxes. Before entering into any contracts with the county commissioners for reappraisals of property, every reappraiser shall give and file with the board of county commissioners a good and sufficient surety bond by a surety company authorized to do business in this state, approved by the county attorney, in such sum as the county commissioners shall fix, but not less than the amount to be received by the reappraisers under the terms of the contract and conditioned for the faithful performance of all duties required of such reappraisers under the terms of the contract entered into, and the execution and filing of such a bond shall be a condition precedent to entering into such an agreement and to commencing work on the contract of reappraisal. Such bond shall be further conditioned to remain in full force and effect for one year subsequent to the date of the printing of the change of value notices for the reappraisal and the delivery thereof to the county or district appraiser.
History: L. 1959, ch. 375, § 1; L. 1961, ch. 439, § 1; L. 1991, ch. 162, § 1; L. 2008, ch. 109, § 83; L. 2014, ch. 141, § 92; July 1.

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.