Printable Format79-411. Determination of fair market value in money of real property; appraisal and assessment of real property. The appraiser from actual view and inspection or from statistical methods prescribed by the director of property valuation, from consultation with the owner or agent thereof if expedient and from such other sources of information as are within the appraiser's reach, shall determine as nearly as is practicable the fair market value in money of all taxable real property within the county and assess the same as required in K.S.A. 79-1439, and amendments thereto.
History: L. 1911, ch. 316, § 11; R.S. 1923, 79-411; L. 1951, ch. 476, § 1; L. 1963, ch. 460, § 2; L. 1969, ch. 433, § 1; L. 1994, ch. 275, § 6; July 1.
Source or prior law:
L. 1866, ch. 118, § 23; G.S. 1868, ch. 107, § 33; L. 1876, ch. 34, § 46.
Cross References to Related Sections:
Rules for valuing property, see 79-501 et seq.
Law Review and Bar Journal References:
Statute prior to L. 1963, ch. 460, sec. 2 discussed in note on tax titles, 1 K.L.R. 222, 224 (1953).
"The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brade, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 26 (1988)
Attorney General's Opinions:
Notice to taxpayer of change in appraised valuation of property; effect of appraiser's failure to conduct final review. 92-13.
Valuation of real property; change in value without physical inspection. 96-81.
CASE ANNOTATIONS
1. Cited in upholding validity of assessment of real property. Reber v. Neibling, 138 Kan. 331, 335, 26 P.2d 269.
2. Valuation of real property not determined only by its net return. Miller Investment Co. v. Sedgwick County Comm'rs, 151 Kan. 246, 249, 98 P.2d 109.
3. Where state board of equalization approves assessment it is an essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 381, 381 P.2d 527.
4. Assessment and valuation of property are administrative in character; absent evidence that assessment was arrived at fraudulently, arbitrarily or capriciously, a difference of opinion as to value doesn't warrant judicial interference. Cities Service Oil Co. v. Murphy, 202 Kan. 282, 285, 291, 447 P.2d 791.
5. Actual view and inspection requirement hereunder met by county appraiser. Defenders of the Christian Faith, Inc. v. Sedgwick County Assessor, 227 Kan. 97, 100, 605 P.2d 122.
6. Assessment and taxation of common areas in planned unit development not double taxation to individual lot owner; such areas not without fair market value. Quivira Falls Community Ass'n v. Johnson County, 230 Kan. 350, 354, 634 P.2d 1115 (1981).
7. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 337, 835 P.2d 699 (1992).
8. The 1999 version of K.S.A. 79-412 was not applicable to 1999 tax year; appraisals completed prior to July 1, 1999. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 909, 159 P.3d 1050 (2007).