Property Valuation Division, Directive
Sufficient Justification Review Procedures
and Hearing Officers
ustification Review Procedures
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 hearing officer or panel shall provide written justification when such officer or panel issues an order modifying the valuation of individual tracts of real property.
K.S.A. 79-1481, as amended by L. 1992, ch. 54, provides as follows:
The director of property valuation shall require written justification fr
om the hearing officer or panel . . . when such officer, [or]
panel issues an order modifying the valuation of individual tracts of real property if such change constitutes the final decision of the county. The justification shall be conveyed on forms prescribed by the director, notifying the director if such actions of the hearing officer or panel
. . .
and conveyed by certified mail, return receipt requested, or personally delivered to the director of property valuation or his designee. The director shall within 30 days after receipt of such justification review such justification to determine compliance with K.S.A. 79-503a, and amendments thereto, except that, the director may extend such time in intervals of 30 days not to exceed two such extensions, for just cause shown. If the director finds such hearing officer's or panel's
. . .
actions are not in compliance with K.S.A. 79-503a, and amendments
thereto, the director shall order reinstatement of the appraiser's valuation. Any party aggrieved by the director's order may within 30 days appeal such order to the state board of tax appeals which shall conduct a hearing on the appeal in accordance with the provisions of the Kansas administrative procedures act.
A written explanation made by the
describing why the change in value or classification of the property is warranted is to be provided to the Director on the appropriate HTM (Hearing Tracking Module) generated form. The explanation shall be accompanied by copies of supporting data in sufficient detail to justify the change.
The hearing officer
need to provide a copy of
documentation pertinent to the appeal. In the cause of an appraisal report, a sheet giving the pertinent facts of the appraisal may be sent in the place of such appraisal with the notation that the appraisal is on file in the clerk's office in the county. Attached documents sh
also include a copy of the appeal form and the proceedings/justification form.
If an appraisal description sheet is used, it sh
contain the name and designation of the appraiser making the report, the date of valuation for the property being valued, and the conclusion of value made.
The county clerk shall mail
those appeals that were changed
he Property Valuation Division weekly. The envelope should be
"Attention: Sufficient Justification" in the lower left corner.
(Date) David C. Cunningham
Director of Property Valuation
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