Kansas Statutes 79-1478a. Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation
Terms Used In Kansas Statutes 79-1478a
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- director: shall mean the director of property valuation;
(g) "classification" shall mean those classifications which apply to real property contained in Kan. See Kansas Statutes 79-1486
- Property: includes personal and real property. See Kansas Statutes 77-201
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
The director of property valuation shall order the state treasurer to withhold all or a portion of funds appropriated by the legislature pursuant to Kan. Stat. Ann. § 79-1478, and amendments thereto, upon a finding by the director that a county is not in compliance with statutes, rules and regulations or directives governing property taxation. The order of the director shall be served on the county as provided in Kan. Stat. Ann. § 60-304, and amendments thereto. Any county aggrieved by such order may appeal to the state board of tax appeals as provided in Kan. Stat. Ann. § 74-2438, and amendments thereto, which shall conduct a summary proceeding thereon pursuant to the Kansas administrative procedure act.
Unless the funds withheld under this section are restored by the state board of tax appeals, such funds shall be deposited in a special training fund to be utilized by the director of property valuation to correct the problem resulting in the withholding of the funds and to provide training for county officials.