Printable Format79-1456. Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations. (a) The county appraiser shall follow the policies, procedures and guidelines of the director of property valuation in the performance of the duties of the office of county appraiser. If the director has developed and adopted methodologies to value specific types of property, the county appraiser shall be required to follow such methodologies. Prior to January 1, 2017, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of this section.
(b) The county appraiser in establishing values for various types of personal property, shall conform to the values for such property as shown in the personal property appraisal guides prescribed or furnished by the director of property valuation. The county appraiser may deviate from the values shown in such guides on an individual piece of personal property for just cause shown and in a manner consistent with achieving fair market value.
History: L. 1982, ch. 391, § 3; L. 2016, ch. 112, § 14; July 1.
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, 27 (1988).
Attorney General's Opinions:
Powers and duties of county appraisers; removal from office. 82-270.
Powers and duties of director of property valuation; force and effect of directives. 91-134.
Property valuation director's power to require use of assessment tools by county and district appraisers. 91-136.
Notice to taxpayer of change in appraised valuation of property; effect of appraiser's failure to conduct final review. 92-13.
Rules and regulations; definitions; appraisal directives issued by property valuation director. 94-120.
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. 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, 352, 791 P.2d 1383 (1989).
2. BOTA finding of "relevance" in confidential in-house reserves information not supported by evidence and contrary to K.S.A. 79-1456. Cimarex Energy Co. v. Board of Seward County Commissioners 38 Kan. App. 2d 298, 300, 305, 309, 310, 164 P.3d 833 (2007).
3. Working interest minimum lease value provision of oil and gas appraisal guide is consistent with accepted appraisal practices and calibrated to aid in the determination of fair market value; BOTA decision upholding county appraisers' application of the guide is affirmed where taxpayer submitted no well-specific information to support just cause to deviate from the guide. In re River Rock Energy Co., 313 Kan. 936, 492 P.3d 1157 (2021).