Kansas Administrative Regulations

Regulation Number:93-5-1
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF PROPERTY VALUATION
Article Title: Property Valuation Notices
Tax Type:Property Tax
Brief Description:Valuation notices; physical inspection of property.
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93-5-1 Valuation notices; physical inspection of property. (a) ``Physical inspection'' as used in K.S.A. 79-1460, as amended by L. 1991, Chapter 279, ;st 1 means viewing a parcel of real property, including any improvements thereto, for the purpose of verifying salient characteristics, information on the valuation documents and the comparable sales sheet in order to make a final correlation of value. ``Physical inspection'' does not require additional data collection or personal contact with the owner of such property.
(b) A record of the physical inspection shall be maintained by notation of the date, time and identification of the appraiser making the final valuation on the KSCAMA property record prior to printing the valuation notice required by K.S.A. 79-1460, as amended by L. 1991, Chapter 279, ;st 1. (Authorized by and implementing K.S.A. 79-
1460, as amended by L. 1991, Chapter 279, ;st 1; effective June 1, 1992.)