Printable Format79-1455. County as separate appraisal district; duty to appraise annually. Except for counties which have formed appraisal districts pursuant to K.S.A. 19-425 et seq., each county shall comprise a separate appraisal unit, and the county appraiser shall have the duty of appraising all real and tangible personal property in the county.
District appraisers shall have the powers and duties vested in and imposed upon county appraisers. The term "county appraiser" shall be construed to include "district appraiser."
Each year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.S.A. 79-503a unless otherwise specified by law.
History: L. 1982, ch. 391, ยง 1; July 1.
Attorney General's Opinions:
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. Error to assess value of gas processing plant for 2001 same as for 2000. In re Equalization Proceeding of Amoco Production Co., 33 Kan. App. 2d 329, 102 P.3d 1176 (2004).
2. The 1999 version of K.S.A. 79-412 was not applicable to 1999 tax year; appraisals completed prior to July 1, 1999. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 909, 159 P.3d 1050 (2007).