Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-1455
County as separate appraisal district; duty to appraise annually
Except for counties which have formed appraisal districts pursuant to K.S.A. 19-425 et seq., each county shall comprise a separate appraisal unit, and the county appraiser shall have the duty of appraising all real and tangible personal property in the county.
District appraisers shall have the powers and duties vested in and imposed upon county appraisers. The term "county appraiser" shall be construed to include "district appraiser."
Each year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.S.A. 79-503a unless otherwise specified by law.
Amendment history
L. 1982, ch. 391, § 1; July 1.
Source: view the official text
In this article (40 sections)
- 79-1439 · Appraisal of real and tangible personal property at fair…
- 79-1439a · Classification of certain not-for-profit organization real…
- 79-1439b · Recoupment of tax when property classified under K.S.A.…
- 79-1439c · Classification of certain commercial and industrial…
- 79-1439d · Classification for property tax purposes of wireless…
- 79-1439e · Classification for property tax purposes of a bed, body or…
- 79-1440 · Repealed
- 79-1441 · Repealed
- 79-1441a · Repealed
- 79-1442 · Repealed
- 79-1443 · Repealed
- 79-1444 · Same; technical advisory committee; membership;…
- 79-1445 · County appraisal and assessment; annual determination of…
- 79-1446 · Repealed
- 79-1447 · Repealed
- 79-1448 · Appeals by taxpayers from classification or valuation of…
- 79-1449 · Repealed
- 79-1450 · Construction of certain terms
- 79-1451 · Repealed
- 79-1454 · Repealed
- 79-1455 · County as separate appraisal district; duty to appraise…
- 79-1456 · Duty of county appraiser to follow guidelines, procedures and…
- 79-1457 · Availability of forms to general public; extensions of time…
- 79-1458 · Installation and maintenance of records and data; open to…
- 79-1459 · Preparation of appraisal maps, contents; preparation of…
- 79-1460 · Notification of taxpayer of change in classification or…
- 79-1460a · Publication of results of market study analysis
- 79-1461 · Investigation of property when no statement filed; listing by…
- 79-1462 · Same; refusal to give evidence; penalty
- 79-1463 · Notice of violations to county attorney
- 79-1464 · Repealed
- 79-1465 · Duty to make changes in classification and value of property,…
- 79-1466 · Transmission of completed real property appraisals to county…
- 79-1467 · Transmission of completed personal property appraisals to…
- 79-1467a · Repealed
- 79-1467b · Transmission of exempt property rolls to director of…
- 79-1468 · Preparation and furnishing of taxing unit map by county clerk…
- 79-1469 · Showing by taxing unit number on appraisal record of property…
- 79-1470 · Request of county board of equalization for changes in…
- 79-1471 · Submission of budget; appointment of assistants; attendance…