Kansas Statutes Annotated
Updated Through the 2016 Legislative Session

Previous
Statute Number:79-1456
Chapter Title:TAXATION
Article Title:PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND
Tax Type:Property Tax
Brief Description:Duty of county appraiser to follow guidelines, procedures and
methodologies of director of property valuation; deviation from appraisal
guides, when; rules and regulations.
Keywords:


Body:

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.(a) The county appraiser shall follow the policies, procedures and guidelines of the director of property valuation in the performance of the duties of the office of county appraiser. If the director has developed and adopted methodologies to value specific types of property, the county appraiser shall be required to follow such methodologies. Prior to January 1, 2017, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of this section.
(b) The county appraiser in establishing values for various types of personal property, shall conform to the values for such property as shown in the personal property appraisal guides prescribed or furnished by the director of property valuation. The county appraiser may deviate from the values shown in such guides on an individual piece of personal property for just cause shown and in a manner consistent with achieving fair market value.
History:L. 1982, ch. 391, 3; L. 2016, ch. 112, 14; July 1.



Date Composed: 11/10/2016 Date Modified: 11/14/2016

Previous