Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-504
Appraisal standards; definitions
Official textksrevisor.govlast amended
For the purposes of this act:
# (a)
"Appraisal foundation" and "foundation" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois.
# (b)
"Written appraisal" means a written statement used in connection with the activities of the division of property valuation or a county appraiser that is independently and impartially prepared by a county appraiser setting forth an opinion of defined value of an adequately described property as of a specific date, supported by presentation and analysis of relevant market information.
Amendment history
L. 1992, ch. 249, § 3; L. 2016, ch. 112, § 10; July 1.
Source: view the official text
In this article (8 sections)
- 79-501 · Appraisal of real and tangible personal property at fair…
- 79-502 · Repealed
- 79-503 · Repealed
- 79-503a · Fair market value defined; allowable variance; factors to be…
- 79-504 · Appraisal standards; definitions
- 79-505 · Appraisal standards; adoption by director of property…
- 79-506 · Same; interim standards; time for adoption of final standards
- 79-507 · Commercial and industrial machinery and equipment; definition;…