§ 79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses
§ 79-1402 General supervision of taxation by director of property valuation; legislative recommendations; records and publications
§ 79-1403 Investigations; reports by local officers; testimony and production of books; witness fees; perjury
§ 79-1404 General duties and powers of director of property valuation
§ 79-1404a Review of valuation changes of appraiser by director of property valuation
§ 79-1404b Presentation of ratio study results and valuation appeals data to county commissioners by director of property valuation; when
§ 79-1405 Violation of laws and regulations by officers
§ 79-1407 Tax exempt bonds
§ 79-1408 Interrogatories and questions for taxpayers; penalties
§ 79-1409 Board of equalization; powers; appeals; meetings; changes in valuation, effect; certifications of equalized values; apportionment of state taxes
§ 79-1410 Abstracts of assessments, tabulations
§ 79-1411a County as assessment administration unit
§ 79-1411b County separate assessment district; appraiser to list and appraise property; appointment of employees; education requirements
§ 79-1412a Powers and duties of county and district appraisers; limitations
§ 79-1412d Application of 79-1412a
§ 79-1413a Reappraisal of property within county, when; designation of appraisers; costs, how paid; accessibility of records; forms, approval, filing; written agreements, requirements; restrictions on use of valuations of appraisers; bond, conditions
§ 79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution
§ 79-1422 Penalty for late filing of or failure to file statement listing property; abatement of penalty
§ 79-1424 Bank records not to be produced or examined
§ 79-1426 Failure of officer to list or properly value, assess or equalize property for taxation unlawful; penalties; variance in appraisal permitted
§ 79-1427a Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure
§ 79-1427b Waiver of penalties on certain escaped personal property
§ 79-1427c Escaped personal property discovered between January 1, 1994, and March 14, 1995; duties of appraisers; penalty waived, when
§ 79-1434 Merchandise of transient dealers; notification of county appraiser; valuation of property; payment of tax due; penalties
§ 79-1437c Real estate sales validation questionnaires; required to accompany transfers of title; retention time; use of information
§ 79-1437d Same; devised by director of property valuation; approval by legislature; information to be contained therein
§ 79-1437e Same; inapplicability to certain transfers of title
§ 79-1437f Same; disposition and use of contents thereof, to and by whom
§ 79-1437g Same; penalty for violations
§ 79-1439 Appraisal of real and tangible personal property at fair market value in money; exceptions; rate of assessment
§ 79-1439a Classification of certain not-for-profit organization real property; assessment rate
§ 79-1439b Recoupment of tax when property classified under 79-1439a changes use; procedures
§ 79-1439c Classification of certain commercial and industrial machinery and equipment
§ 79-1439d Classification for property tax purposes of wireless communication towers, broadcast towers and antenna and relay sites
§ 79-1439e Classification for property tax purposes of a bed, body or box that is used in business and is attached to a motor vehicle by the motor vehicle manufacturer
§ 79-1444 Same; technical advisory committee; membership; qualifications; compensation and allowances; duties; additional advisory committee, appointment
§ 79-1445 County appraisal and assessment; annual determination of compliance; publication of list of counties; redetermination; rules and regulations; limitation on requirement to reappraise
§ 79-1448 Appeals by taxpayers from classification or valuation of property; informal meeting, requirements; adjustments in classification or valuations by hearing officers or panels
§ 79-1450 Construction of certain terms
§ 79-1455 County as separate appraisal district; duty to appraise annually
§ 79-1456 Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations
§ 79-1457 Availability of forms to general public; extensions of time for filing, when; use of approved forms
§ 79-1458 Installation and maintenance of records and data; open to public inspection
§ 79-1459 Preparation of appraisal maps, contents; preparation of appraisal records for improvements and land parcels, contents; classification of property
§ 79-1460 Notification of taxpayer of change in classification or appraised valuation of property, contents; duties of appraiser regarding valuation increase of commercial real property; amendment of appraisal rolls by county appraiser; guide to the property tax
§ 79-1460a Publication of results of market study analysis
§ 79-1461 Investigation of property when no statement filed; listing by appraiser and notice to taxpayer; assistance of county attorney
§ 79-1462 Same; refusal to give evidence; penalty
§ 79-1463 Notice of violations to county attorney
§ 79-1465 Duty to make changes in classification and value of property, when
§ 79-1466 Transmission of completed real property appraisals to county clerk, when; contents
§ 79-1467 Transmission of completed personal property appraisals to county clerk, when; contents
§ 79-1467b Transmission of exempt property rolls to director of property valuation; annual report, submission to legislature
§ 79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents
§ 79-1469 Showing by taxing unit number on appraisal record of property location
§ 79-1470 Request of county board of equalization for changes in classification or valuation of property, when
§ 79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools
§ 79-1472 Attendance of county appraiser or designee at meetings of board of equalization
§ 79-1473 Penalty for neglect of duty by county appraiser or employee
§ 79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made
§ 79-1475 Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls
§ 79-1476 Statewide reappraisal of real property; duties and authorities of state director of property valuation and county and district appraisers; methods of establishing valuations; time of application of valuations
§ 79-1476a Application of 79-1476
§ 79-1477 Same; computer system development; duties of secretary of revenue; advisory committee, composition
§ 79-1478 Same; payment of costs by state, schedule; assistance of state division of property valuation upon request; contracts with private appraisal firms
§ 79-1478a Withholding of appraisal maintenance cost moneys, when; duties and authorities of director of property valuation
§ 79-1479 Appraisal of property; submission of progress reports; duties and authorities of director of property valuation and state board of tax appeals relating to compliance with reappraisal guidelines and timetables; complaint procedure; review of valuations
§ 79-1480 Same; maintenance of valuation listings, contents; public inspection
§ 79-1481 Statewide reappraisal of real property; class assessment changes prohibited unless approved by state board of tax appeals; procedure
§ 79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal
§ 79-1483 Same; rules and regulations; forms
§ 79-1484 Severability
§ 79-1485 Kansas real estate ratio study act; purposes
§ 79-1486 Same; definitions
§ 79-1487 Same; duties of local officials; access of records by director
§ 79-1488 Same; authorities and duties of director
§ 79-1489 Same; notification of ratios to county by the director; appeals, procedure
§ 79-1490 Same; publishing of study, when
§ 79-1491 Same; rules and regulations
§ 79-1492 Same; application of act
§ 79-1493 Same; authority to compile and publish other statistics not affected
§ 79-1494 Binding arbitration process in certain counties for property valuation disputes; procedure; duties and authorities of the director of property valuation
§ 79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements
§ 79-1496 Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals

Terms Used In Kansas Statutes > Chapter 79 > Article 14

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • average: shall mean that measure or measures of central tendency which the director shall determine best describes a group of individual ratios;

    (i) "ratio" shall mean the numerical relationship between the appraised or assessed value and the selling price; and

    (j) "study year" shall mean that twelve-month period beginning annually on January 1. See Kansas Statutes 79-1486

  • Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conservator: means an individual or corporation appointed by the court to act on behalf of a conservatee and possessed of some or all of the powers and duties set out in K. See Kansas Statutes 77-201
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: is a pplied to an instrument conveying lands but does not imply a sealed instrument. See Kansas Statutes 77-201
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Devise: To gift property by will.
  • director: shall mean the director of property valuation;

    (g) "classification" shall mean those classifications which apply to real property contained in K. See Kansas Statutes 79-1486

  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: includes an administrator where the subject matter applies to an administrator. See Kansas Statutes 77-201
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: means an individual or a nonprofit corporation certified in accordance with K. See Kansas Statutes 77-201
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Month: means a calendar month, unless otherwise expressed. See Kansas Statutes 77-201
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: includes an affirmation in all cases where an affirmation may be substituted for an oath, and in similar cases "swear" includes affirm. See Kansas Statutes 77-201
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: includes money, goods, chattels, evidences of debt and things in action, and digital assets as defined in the revised uniform fiduciary access to digital assets act, K. See Kansas Statutes 77-201
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Property: includes personal and real property. See Kansas Statutes 77-201
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • real estate: shall include land, improvements and structures which are appraised as real property;

    (f) "director" shall mean the director of property valuation;

    (g) "classification" shall mean those classifications which apply to real property contained in K. See Kansas Statutes 79-1486

  • real property: include lands, tenements and hereditaments, and all rights to them and interest in them, equitable as well as legal. See Kansas Statutes 77-201
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • road: include public bridges and may be construed to be equivalent to "county way" "county road" "common road" "state road" and "territorial road. See Kansas Statutes 77-201
  • sales: shall include all transfers of real estate for which a real estate sales validation questionnaire is required by K. See Kansas Statutes 79-1486
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Tenancy in common: A type of property ownership in which two or more individuals have an undivided interest in property. At the death of one tenant in common, his (her) fractional percentage of ownership in the property passes to the decedent
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.