Property Valuation Division, Directive
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 appraisers shall not include building value in the amount to be exempted pursuant to K.S.A. 79-201g. The term "real property," as used in K.S.A. 79-201g, refers to
. Buildings are not considered part of the exemption for property contiguous to a watershed pond. K.S.A. 79-201g refers to "land" and "real property," and uses the terms interchangeably. K.S.A. 82a-405 clarifies this further as it refers to "land" only.
Approved: November 3, 1992
David C. Cunningham
Director of Property Valuation
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