Property Valuation Division, Directive

Directive Number:92-015
Tax Type:Property Tax
Brief Description:Owner of Record
Effective Date:11/30/1992


TO: County Appraisers and County Clerks

SUBJECT: Owner of Record

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.

County clerks shall change the real property assessment and tax rolls to indicate the new owner of record whenever a deed or other instrument conveying real property is recorded.

K.S.A. 1991 Supp. 79-1460 provides in part that the term "taxpayer" shall be the person in ownership of the property as indicated on the records of the office of register of deeds or county clerk.

K.S.A. 58-2221 provides:

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