Property Valuation Division, Directive

Directive Number:92-020
Tax Type:Property Tax
Brief Description:Controlled Shooting Areas
Effective Date:11/30/1992


TO: County Appraisers

SUBJECT: Controlled Shooting Areas

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.

Controlled shooting areas shall be valued as follows:

1. The establishment of a controlled shooting area pursuant to K.S.A 32-943, et seq., does not automatically preclude classifying said parcel(s) as "land devoted to agricultural use" (Class 1, B).

2. A parcel established as a controlled shooting area should be classified, as any other parcel, on the basis of its current predominate use.

3. Any building/structure used to support said controlled shooting area, shall be classified as "Other" (Class 1, D) and shall be assessed to 30% of its value.

Approved: November 3, 1992
David C. Cunningham
Director of Property Valuation

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