79-1459. Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property. The county appraiser shall:
(a) Prepare an accurate appraisal map or maps of all real estate located within the county showing: (1) All property or lot lines; (2) the names of all subdivisions; (3) block and lot numbers in urban areas; (4) township, range and government lot numbers in rural areas; (5) street names; (6) rights-of-way; (7) recorded easements; and (8) any other information which may be deemed useful to the county appraiser or may be prescribed by the director of property valuation. Such map or maps shall be kept current.
(b) Utilizing the format prescribed or approved by the director of property valuation, prepare an appraisal record for each improvement or group of buildings which constitute an improvement showing: (1) Name and address of the property owner, the property classification and subclassification, taxing unit number and the city or township in which the property is located; (2) a description of the parcel of real estate adequate to locate it upon the appraisal map; (3) a sketch of the improvements showing dimensions and, if found advisable, a photograph thereof; (4) the building classification category as provided for by law; (5) the major building specifications of each improvement; (6) the exact or approximate date of construction of each building; (7) the value indicators of the improvements; (8) the appraised valuation of the improvements and of the land and of their total; and (9) any other information which may be deemed useful to the county appraiser or may be prescribed by the director of property valuation. If the appraisal record is contained on a card, the card shall have enough columns to show changes and appraised value of five or more successive years.
(c) Utilizing the format prescribed or approved by the director of property valuation, prepare an appraisal record for each parcel of land showing: (1) The name and address of the property owner, the property classification and subclassification, taxing unit number and city or township in which the property is located; (2) a description of the parcel of land adequate to locate it upon the appraisal map; (3) a sketch of the dimension of the land and the total number of acres; (4) the general classification of land as provided for by law and, if agricultural, the number of acres in each capability classification; (5) the value indicators of the appraised land; (6) the appraisal of the land and of the improvements and of their total; and (7) any other information which may be deemed useful to the county appraiser or may be prescribed by the director of property valuation. If the appraisal record is contained on a card, the card shall have enough columns to show changes and appraised value of five or more successive years.
(d) If it is found advisable, combine the land appraisal record and the improvements appraisal record provided for in subsections (b) and (c) showing all information required therein.
(e) Annually, as of January 1, classify all taxable and exempt real and personal property into one of the following classifications:
Residential. Residential property shall include all land and improvements utilized or intended to be utilized as a dwelling or home, including all land and improvements whether or not contiguous to the land accommodating a dwelling or home used to store household goods and personal effects not used for the production of income.
Commercial. Commercial property shall include all land and improvements utilized or intended to be utilized as a business or income producing enterprise and all personal property subject to ad valorem taxation listed on commercial personal property statements.
Agricultural. Agricultural property shall include all land and improvements utilized or intended to be utilized for the production of livestock or crops and all personal property listed on agricultural personal property statements.
State Appraised. State appraised property shall include all property designated by statute to be appraised by the director of the division of property valuation.
Public Service. Public service property shall include all land and improvements utilized for benevolent, charitable, religious or governmental purposes and all personal property listed on public service personal property statements.
The county appraiser shall, annually, as of January 1, subclassify each major classification of all taxable and exempt, real and personal property in a manner prescribed by the director of the division of property valuation.
History: L. 1982, ch. 391, § 6; L. 2004, ch. 173, § 12; July 1.
Structure Kansas Statutes
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.
79-1404 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.
79-1408 Interrogatories and questions for taxpayers; penalties.
79-1410 Abstracts of assessments, tabulations.
79-1411a County as assessment administration unit.
79-1412a Powers and duties of county and district appraisers; limitations.
79-1412d Application of 79-1412a.
79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.
79-1424 Bank records not to be produced or examined.
79-1427b Waiver of penalties on certain escaped personal property.
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.
79-1439a 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.
79-1450 Construction of certain terms.
79-1455 County as separate appraisal district; duty to appraise annually.
79-1458 Installation and maintenance of records and data; open to public inspection.
79-1460a Publication of results of market study analysis.
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.
79-1468 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.
79-1471 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.
79-1476a Application of 79-1476.
79-1480 Same; maintenance of valuation listings, contents; public inspection.
79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
79-1483 Same; rules and regulations; forms.
79-1485 Kansas real estate ratio study act; purposes.
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.
79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.