KANSAS OFFICE of
  REVISOR of STATUTES

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19-430. County appraiser; appointment, term and qualifications; vacancies; registered mass appraiser designation. (a) (1) On July 1, 1993, and on July 1 of each fourth year thereafter, the board of county commissioners or governing body of any unified government of each county shall by resolution appoint a county appraiser for such county who shall serve for a term of four years expiring on June 30 of the fourth year thereafter. No person shall be appointed or reappointed to or serve as county appraiser in any county under the provisions of this act unless such person shall have at least three years of mass appraisal experience and be qualified by the director of property valuation as an eligible Kansas appraiser under the provisions of this act.

(2) Whenever a vacancy shall occur in the office of county appraiser the board of county commissioners or governing body of any unified government shall appoint an eligible Kansas appraiser to fill such vacancy for the unexpired term. The person holding the office of county or district appraiser or performing the duties thereof on the effective date of this act shall continue to hold such office and perform such duties until a county appraiser is appointed under the provisions of this act. No person shall be appointed to the office of county or district appraiser or to fill a vacancy therein unless such person is currently:

(A) A certified general real property appraiser pursuant to article 41 of chapter 58 of the Kansas Statutes Annotated, and amendments thereto; or

(B) a registered mass appraiser pursuant to rules and regulations adopted by the secretary of revenue.

(3) Notwithstanding the provisions of this subsection, the board of county commissioners or governing body of any unified government may appoint an interim county appraiser, subject to the approval of the director of property valuation, for a period not to exceed six months to fill a vacancy in the office of county appraiser pending the appointment of an eligible county appraiser under the provisions of this act.

(b) The secretary of revenue shall adopt rules and regulations necessary to establish qualifications for the designation of a registered mass appraiser.

(c) On and after July 1, 2023, all appraisal courses necessary to qualify for the designation of a registered mass appraiser and all continuing education appraisal courses necessary to retain such designation shall be courses:

(1) Developed by the director of property valuation specifically related to the administration of the assessment and tax laws of the state; or

(2) approved by the Kansas real estate appraisal board pursuant to K.S.A. 58-4105, and amendments thereto.

History: L. 1974, ch. 112, § 1; L. 1990, ch. 90, § 1; L. 1992, ch. 282, § 1; L. 1994, ch. 241, § 2; L. 1997, ch. 126, § 33; L. 2012, ch. 52, § 1; L. 2014, ch. 81, § 1; L. 2021, ch. 58, § 2; L. 2023, ch. 92, § 5; July 1.

Law Review and Bar Journal References:

"The Kansas Property Tax: Mischievous, Misunderstood, and Mishandled," Lori M. Callahan and Linda Parks, 22 W.L.J. 318, 335 (1983).

"Survey of Kansas Law: Taxation," Sandra Craig McKenzie, 41 K.L.R. 727, 732 (1993).

Attorney General's Opinions:

Listing and valuation of real property; lands or improvements omitted from rolls. 81-187.

Duties of county appraiser; determination by county commissioners. 86-2.

Residency requirements for election to and filling vacancies in county offices. 95-93.

Authority of county appraiser to own a private appraisal company doing appraisal work in county. 96-23.

County and district appraisers; qualifications, duties and responsibilities; proper respondent before appraisal board in complaint involving written mass appraisal reports. 96-71.

County appraiser, definition of "full time". 2007-2.

CASE ANNOTATIONS

1. Statute applies uniformly to all counties; additional requirement that appraiser be licensed or certified not an exercise of county's police power; home rule resolution invalid. Board of Trego County Comm'rs. v. Kansas Dept. of Revenue, 261 Kan. 927, 928, 933 P.2d 691 (1997).

2. Substantial evidence presented to establish just cause to remove county appraiser. Kennedy v. Board of Shawnee County Comm'rs, 264 Kan. 776, 777, 958 P.2d 637 (1998).


 



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