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79-1411b. County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements. Each county shall comprise a separate assessment district, and the county or district appraiser shall have the duty of appraising all tangible property in this county.

Notwithstanding the provisions of this act which require persons, associations, companies or corporations to list tangible personal property for assessment, the county or district appraiser also shall have the duty of listing and appraising all taxable tangible personal property in his or her county used in, owned by, held, or in possession of a business. The board of county commissioners of each county, after consultation with the county or district appraiser, shall determine the most practical method of providing for the listing and appraising of all tangible property as provided herein.

The county or district appraiser shall with the consent of the board of county commissioners appoint such township trustees, assistants, appraisers, and other employees as are required to carry out the provisions of this act and to give such assistance to taxpayers as is necessary.

The county commissioners shall require every employee performing appraisal analysis functions to attend appraisal schools conducted or approved by the director of property valuation or to establish to the satisfaction of the director of property valuation that such employee has received the necessary training to perform such functions.

History: L. 1965, ch. 511, § 8; L. 1992, ch. 178, § 1; July 1.

Attorney General's Opinions:

Property valuation, equalizing assessments, appraisers and assessment of property. 86-2.

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


1. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 237, 436 P.2d 982.

2. 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.

3. Considered in action involving directives issued for equalization of assessed value under K.S.A. 79-1446. State, ex rel., v. Dwyer, 208 Kan. 437, 445, 493 P.2d 1095.

4. 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).

5. 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).

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