Printable Format79-1412a. Powers and duties of county and district appraisers; limitations. (a) County appraisers and district appraisers shall perform the following duties:
First. Install and maintain such records and data relating to all property in the county, taxable and exempt, as may be required by the director of property valuation.
Second. Annually, as of January 1, supervise the listing and appraisal of all real estate and personal property in the county subject to taxation except state-appraised property.
Third. Attend meetings of the county board of equalization for the purpose of aiding such board in the proper discharge of its duties, making all records available to the county board of equalization.
Fourth. Prepare the appraisal roll and certify such rolls to the county clerk.
Fifth. Supervise the township trustees, assistants, appraisers and other employees appointed by the appraiser in the performance of their duties.
Sixth. The county appraiser or district appraiser in setting values for various types of personal property, shall conform to the values for such property as shown in the personal property appraisal guides devised or prescribed by the director of property valuation.
Seventh. Carry on continuously throughout the year the process of appraising real property.
Eighth. If the county appraiser or district appraiser deems it advisable, such appraiser may appoint one or more advisory committees of not less than five persons representative of the various economic interests and geographic areas of the county to assist the appraiser in establishing unit land values, unit values for structures, productivity, classifications for agricultural lands, adjustments for location factors, and generally to advise on assessment procedures and methods.
Ninth. Perform such other duties as may be required by law.
(b) The director of property valuation shall give notice to county and district appraisers and county boards of equalization of any proposed changes in the guides, schedules or methodology for use in valuing property prescribed to the county and district appraisers for use in setting values for property within the county or district. Such notice shall also be published in the Kansas register and shall provide that such changes are available for public inspection. Changes and modifications in guides, schedules or methodology for use in valuing property which are prescribed by the director of property valuation for use by county and district appraisers on or after July 1 in any year shall not be utilized in establishing the value, for the current tax year, of any property, the value of which has previously been established for such year.
(c) Notwithstanding the provisions of this section, the county appraiser or the county appraiser's designee shall not, at any time, request the following from a taxpayer:
(1) Any appraisal of the property that was conducted for the purpose of obtaining mortgage financing;
(2) any fee appraisal with an effective date more than 12 months prior to January 1 of the valuation year under appeal; or
(3) documents detailing individual lease agreements.
Nothing in this subsection shall prohibit the county appraiser or the county appraiser's designee from requesting a certified rent roll from the taxpayer.
History: L. 1955, ch. 398, § 3; L. 1959, ch. 365, § 24; L. 1965, ch. 511, § 9; L. 1971, ch. 293, § 2; L. 1977, ch. 328, § 2; L. 1985, ch. 313, § 1; L. 1987, ch. 375, § 1; L. 2016, ch. 112, § 11; July 1.
Source or prior law:
79-402.
Revisor's Note:
Section was amended twice in 1985 session, see also 79-1412c.
Lists of owners of motor boats from state fish and game commission, see 82a-820.
Cross References to Related Sections:
Duties of state director of property valuation, see 75-5105a.
Law Review and Bar Journal References:
"The Kansas Property Tax: Understanding and Surviving Reappraisal," P. John Brady, Brian T. Howes, and Greg L. Musil, 57 J.K.B.A. No. 3, 23, 25 (1988).
"Survey of Kansas Law: Taxation," Sandra Craig McKenzie, 41 K.L.R. 727, 728 (1993).
Attorney General's Opinions:
Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153.
(Second) Lands or improvements omitted from listing on real property tax rolls. 81-187.
(Eighth) Lands or improvements omitted from listing on real property tax rolls. 81-187.
Taxation; property valuation, equalization; assessment; records open to public inspection. 85-36.
Property valuation director's power to require use of assessment tools by county and district appraisers. 91-136.
Property assessments; appraisals and valuations; installation and maintenance of records; open to public inspection. 91-145.
Powers and duties of director of property valuation. 91-148.
County and district appraisers; qualifications, duties and responsibilities; proper respondent before appraisal board in complaint involving written mass appraisal reports. 96-71.
CASE ANNOTATIONS
1. Where state board of equalization approves assessment it is essential party to action to enjoin tax collection. Builders, Inc. v. Board of County Commissioners, 191 Kan. 379, 381, 383, 381 P.2d 527.
2. Taxpayer's property assessed at 30 percent of value, other property in county at 12 percent; assessment fraudulent and invalid. Addington v. Board of County Commissioners, 191 Kan. 528, 529, 533, 382 P.2d 315.
3. County clerk's duties discussed; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 224, 228, 436 P.2d 982.
4. Mentioned in determining the sufficiency of a protest statement filed pursuant to K.S.A. 79-2005. Sohio Petroleum Co. v. Board of County Commissioners, 201 Kan. 315, 317, 440 P.2d 554.
5. 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, 293, 447 P.2d 791.
6. Each county comprises a separate assessment district, and the county assessor, or county clerk acting as assessor, has the duty of assessing all property in the county. McManaman v. Board of County Commissioners, 205 Kan. 118, 124, 468 P.2d 243.
7. Notice of change in assessment considered in action involving directives issued for equalization of assessed values under K.S.A. 79-1446. State, ex rel., v. Dwyer, 208 Kan. 437, 443, 493 P.2d 1095.
8. Action to recover taxes paid; Third paragraph held to be directory and not mandatory. Spalding v. Price, 210 Kan. 337, 339, 502 P.2d 713.
9. Cited; county responsible for refunding ad valorem taxes paid under protest. Cities Serv. Oil Co. v. Board of County Comm'rs, 224 Kan. 183, 188, 578 P.2d 718.
10. Considered in holding K.S.A. 79-343, relating to assessment of farm machinery and equipment, unconstitutional and void; quo warranto granted. State ex rel. Stephan v. Martin, 230 Kan. 759, 778, 641 P.2d 1020 (1982).
11. Cited; absence of authority by BOTA to order county appraiser to investigate property not in controversy before BOTA examined. Salina Airport Authority v. Board of Tax Appeals, 13 Kan. App. 2d 80, 88, 761 P.2d 1261 (1988).
12. Cited; statutory duty of county to collect taxes on property which escaped taxation (K.S.A. 79-1427a) and to correct, examined. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 557, 757 P.2d 314 (1988).
13. Discretion of county appraisers in valuing individual items of personal property examined. In re Tax Appeal of Director of Property Valuation, 14 Kan. App. 2d 348, 351, 791 P.2d 1383 (1989).
14. Trial court's denial of intervention by county commissions and appraisers in action involving statewide valuation and assessment of real property examined. State ex rel. Stephan v. Kansas Dept. of Revenue, 253 Kan. 412, 417, 856 P.2d 151 (1993).
15. Cited in discussion of counties standing to challenge state's assessment of property under K.S.A. 74-2438. Board of Meade County Comm'rs v. State Director of Property Valuation, 18 Kan. App. 2d 719, 724, 861 P.2d 1348 (1993).
16. Whether county commission had statutory authority to unilaterally increase appraised property valuations examined. Kansans for Fair Taxation, Inc. v. Miller, 20 Kan. App. 2d 470, 475, 889 P.2d 154 (1995).
17. State agency termination of county appraiser for just cause upheld. Kennedy v. Board of Shawnee County Comm'rs, 264 Kan. 776, 778, 958 P.2d 637 (1998).
18. Oil lease experiencing production decline late in year previous to assessment properly valued by consideration of post-January production data. Board of Ness County Commr's v. Bankoff Oil Co., 265 Kan. 525, 542, 960 P.2d 1279 (1998).