Property Valuation Division, Directive

Directive Number:92-007
Tax Type:Property Tax
Brief Description:Land Use Codes
Effective Date:11/30/1992


TO: County Appraisers

SUBJECT: Land Use Codes

This directive is adopted pursuant to the provisions of L. 1992, ch. 249, 1, and shall be in force and effect from and after the Director's approval date.

The county appraiser shall utilize the attached list of land use codes to describe the predominate and present use of each parcel of real property. The Director may update this list as necessary without re-issuing this directive. If a parcel of property is not in use on January 1 of the tax year, the land use code shall represent the most recent use, intended use or highest and best use of the parcel. Field 102 of the KSCAMA record is the designated position used for this data.

A one position optional sub-field to the right of the decimal point may be used by the county for greater specificity, if desired. No changes, alterations, or additions to the primary land use codes can be made by the county. Modification requests shall be submitted to the Director in writing. Any modifications approved by the Director shall be distributed to all counties through a revised set of pages for the Real Property Reappraisal Manual.


David C. Cunningham
Director of Property Valuation

Referenced Attachment is not a part of this document.

Date Composed: 10/02/1997 Date Modified: 10/11/2001