Kansas 2023-2024 Regular Session

Kansas Senate Bill SB323 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2023
2	2	SENATE BILL No. 323
3	3	By Committee on Assessment and Taxation
4	4	3-24
5	5	AN ACT concerning county appraisers; providing for the election of
6	6	county appraisers; amending K.S.A. 2-1915, 19-425, 19-433, 19-434,
7	7	19-435, 19-4110, 25-101, 25-213, 25-611, 74-2438, 75-5105a, 79-201q,
8	8	79-201s, 79-412, 79-5a04, 79-1404, 79-1404a, 79-1411b, 79-1412a,
9	9	79-1413a, 79-1420, 79-1455, 79-1460a, 79-1466, 79-1467, 79-1479,
10	10	79-1481 and 79-1606 and K.S.A. 2022 Supp. 19-432, 74-2433f, 79-
11	11	1448, 79-1460, 79-1476, 79-1609 and 79-2005 and repealing the
12	12	existing sections; also repealing K.S.A. 19-426, 19-428 and 79-1427c
13	13	and K.S.A. 2022 Supp. 19-430 and 19-431.
14	14	Be it enacted by the Legislature of the State of Kansas:
15	15	New Section 1. At the general election in 2024, and each fourth year
16	16	thereafter, a county appraiser shall be elected in each county for a term of
17	17	four years. Such county appraiser, before entering upon the duties of
18	18	office, shall execute and file with the county treasurer a good and
19	19	sufficient corporate surety bond, conditioned on the faithful performance
20	20	of the duties of office. Such bond shall be issued by a company authorized
21	21	to do business in Kansas in an amount to be fixed by the board of county
22	22	commissioners of not less than $10,000. No person shall be eligible for the
23	23	nomination or election to the office of county appraiser unless such person
24	24	is a certified Kansas appraiser.
25	25	New Sec. 2. If a vacancy in the office of county appraiser occurs by
26	26	death, resignation or otherwise, the vacancy shall be filled by appointment
27	27	of a qualified elector of the county in the manner provided pursuant to this
28	28	section. If the vacancy occurs on or after May 1 of the second year of the
29	29	term, the person so appointed shall serve for the remainder of the
30	30	unexpired term and until a successor is elected and qualified. If the
31	31	vacancy occurs before May 1 of the second year of the term, the person
32	32	appointed to fill the vacancy shall serve until a successor is elected and
33	33	qualified at the next general election to serve the remainder of the
34	34	unexpired term. Nomination and election of such successor shall be in the
35	35	same manner as the nomination and election of a county appraiser for a
36	36	regular term. Appointments shall be made in the manner provided by law
37	37	for filling vacancies in the office of a member of the house of
38	38	representatives. The provisions of this section shall apply on and after
39	39	January 1, 2025.
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76	76	Sec. 3. On and after January 1, 2025, K.S.A. 2-1915 is hereby
77	77	amended to read as follows: 2-1915. (a) (1) Appropriations may be made
78	78	for grants out of funds in the treasury of this state for:
79	79	(A) Terraces, terrace outlets, check dams, dikes, ponds, ditches,
80	80	critical area planting, grassed waterways, irrigation technology, precision
81	81	land forming, range seeding, soil and grassland health, detention and grade
82	82	stabilization structures and other enduring water conservation and water
83	83	quality practices installed on public lands and on privately owned lands;
84	84	and
85	85	(B) the control of invasive species on public lands and on privately
86	86	owned lands.
87	87	(2) Except as provided by the multipurpose small lakes program act
88	88	and other programs approved by the secretary, any such grant shall not
89	89	exceed 80% of the total cost of any such practice.
90	90	(b) A program for protection of riparian and wetland areas shall be
91	91	developed by the division and implemented by the conservation districts.
92	92	The conservation districts shall prepare district programs to address
93	93	resource management concerns of water quality, erosion and sediment
94	94	control and wildlife habitat as part of the conservation district long-range
95	95	and annual work plans. Preparation and implementation of conservation
96	96	district programs shall be accomplished with assistance from appropriate
97	97	state and federal agencies involved in resource management.
98	98	(c) Subject to the provisions of K.S.A. 2-1919, and amendments
99	99	thereto, any holder of a water right, as defined by K.S.A. 82a-701(g), and
100	100	amendments thereto, who is willing to voluntarily return all or a part of the
101	101	water right to the state shall be eligible for a grant not to exceed 80% of
102	102	the total cost of the purchase price for such water right. The division shall
103	103	administer this cost-share program with funds appropriated by the
104	104	legislature for such purpose. The chief engineer shall certify to the division
105	105	that any water right for which application for cost-share is received under
106	106	this section is eligible in accordance with the criteria established in K.S.A.
107	107	2-1919, and amendments thereto.
108	108	(d) (1) Subject to appropriation acts therefor, the division shall
109	109	develop the Kansas water quality buffer initiative for the purpose of
110	110	restoring riparian areas using best management practices. The director
111	111	shall ensure that the initiative is complementary to the federal conservation
112	112	reserve program and update any applicable standards from time to time as
113	113	necessary for the continued success of the program.
114	114	(2) There is hereby created in the state treasury the Kansas water
115	115	quality buffer initiative fund. All expenditures from such fund shall be
116	116	made in accordance with appropriation acts upon warrants of the director
117	117	of accounts and reports issued pursuant to vouchers approved by the
118	118	director or the director's designee. Moneys credited to the fund shall be
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162	162	used for the purpose of making grants to install water quality best
163	163	management practices pursuant to the initiative.
164	164	(3) The county or district appraiser shall identify and map riparian
165	165	buffers consisting of at least one contiguous acre per parcel of real
166	166	property located in the appraiser's county. Notwithstanding any other
167	167	provisions of law, riparian buffers shall be valued by the county or district
168	168	appraiser as tame grass land, native grass land or waste land, as
169	169	appropriate. As used in this paragraph, "riparian buffer" means an area of
170	170	stream-side vegetation that: (A) Consists of tame or native grass and may
171	171	include forbs and woody plants; (B) is located along a perennial or
172	172	intermittent stream, including the stream bank and adjoining floodplain;
173	173	and (C) is a minimum of 66 feet wide and a maximum of 180 feet wide.
174	174	(e) The division, with the approval of the secretary, shall adopt rules
175	175	and regulations to administer such grant and protection programs. Prior to
176	176	submission of any proposed rules and regulations of the division to the
177	177	director of the budget, the secretary of administration and the attorney
178	178	general in accordance with the rules and regulations filing act, K.S.A. 77-
179	179	415 et seq., and amendments thereto:
180	180	(1) The director shall submit such proposed rules and regulations to
181	181	the commission; and
182	182	(2) the commission shall review and make recommendations to the
183	183	director and the secretary regarding such proposed rules and regulations.
184	184	(f) Any district is authorized to make use of any assistance
185	185	whatsoever given by the United States, or any agency thereof, or derived
186	186	from any other source, for the planning and installation of such practices.
187	187	The division may enter into agreements with other state and federal
188	188	agencies to implement the Kansas water quality buffer initiative.
189	189	Sec. 4. On and after January 1, 2025, K.S.A. 19-425 is hereby
190	190	amended to read as follows: 19-425. The county or district appraiser
191	191	appointed elected under the provisions of this act shall have all the powers
192	192	and duties vested in and imposed upon county assessors by law except as
193	193	otherwise provided herein. From and after the effective date of this act
194	194	Any reference in the Kansas Statutes Annotated or, and amendments
195	195	thereto, to the "assessor" or "county assessor" or words of similar import
196	196	shall be construed as referring to the "county appraiser." or "district
197	197	appraiser." He The county appraiser shall appoint deputy appraisers and
198	198	fix their salaries with the consent and approval of the board of county
199	199	commissioners or district board. Each deputy appraiser, before entering
200	200	upon the duties of his office, shall take and subscribe to an oath in like
201	201	manner as that provided for the county or district appraiser. With the
202	202	consent and approval of the board of county commissioners or district
203	203	board, he, the county appraiser may appoint such specialized help as he
204	204	may need be needed to properly assess specific properties and may pay
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248	248	them such specialized help compensation as the board of county
249	249	commissioners or district board shall provide. The board of county
250	250	commissioners or district board shall furnish him necessary office space
251	251	and such clerical help as may be needed to carry out the duties of his
252	252	office.
253	253	Sec. 5. On and after January 1, 2025, K.S.A. 2022 Supp. 19-432 is
254	254	hereby amended to read as follows: 19-432. (a) The director of property
255	255	valuation shall maintain a current list of persons eligible to be appointed to
256	256	the office of appraiser qualified as certified Kansas appraisers. Periodic
257	257	issuance of this list shall constitute the official list of eligible certified
258	258	Kansas appraisers who are candidates for appointment. Inclusion on this
259	259	list shall be made dependent upon successful completion of a written
260	260	examination as adopted and administered by the director.
261	261	(b) The director of property valuation shall be required to conduct
262	262	training courses annually for the purpose of training appraisal candidates.
263	263	These courses shall be designed to prepare students to successfully
264	264	complete the written examinations required for eligible certified Kansas
265	265	appraiser status.
266	266	(c) Once certified, an eligible Kansas appraiser may retain that status
267	267	only through successful completion of additional appraisal courses at
268	268	intervals as determined by the director of property valuation. The director
269	269	shall be required to conduct training courses annually for the purpose of
270	270	providing the additional curriculum required for retention of Kansas
271	271	appraiser status. The director may accept appraisal courses approved by
272	272	the Kansas real estate appraisal board pursuant to K.S.A. 58-4105, and
273	273	amendments thereto, as an alternative to courses conducted by the
274	274	director's office to fulfill this requirement for the maintenance of eligible
275	275	certified Kansas appraiser status.
276	276	(1) After notice and an opportunity to be heard in accordance with the
277	277	provisions of the Kansas administrative procedure act, the director of
278	278	property valuation may remove any person from the list of persons eligible
279	279	to be appointed to the office of qualified as a certified Kansas appraiser
280	280	for any of the following acts or omissions:
281	281	(A) Failing to meet the minimum qualifications established by this
282	282	section;
283	283	(B) a plea of guilty or nolo contendere to, or conviction of: (i) Any
284	284	crime involving moral turpitude; or (ii) any felony charge; or
285	285	(C) entry of a final civil judgment against the person on grounds of
286	286	fraud, misrepresentation or deceit in the making of any appraisal of real or
287	287	personal property.
288	288	(2) Any person removed from the list of persons eligible to be
289	289	appointed to the office of county qualified as a certified Kansas appraiser
290	290	under the provisions of this section shall immediately forfeit the office of
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334	334	county or district appraiser.
335	335	(3) An appeal may be taken to the state board of tax appeals from any
336	336	final action of the director of property valuation under the provisions of
337	337	this section pursuant to K.S.A. 74-2438, and amendments thereto.
338	338	(4) The director of property valuation may relist a person as an
339	339	eligible county a certified Kansas appraiser upon a showing of mitigating
340	340	circumstances, restitution or expungement.
341	341	(d) The board of county commissioners or governing body of any
342	342	unified government of each county shall immediately notify the director of
343	343	property valuation when a person no longer holds the office of county
344	344	appraiser for such county. The notification shall be made on a form
345	345	provided by the director. If the person no longer holds the office of county
346	346	appraiser before the expiration of a four-year term or the person does not
347	347	complete a four-year term, then the notification shall include the reason
348	348	therefor, unless otherwise precluded by law. The director shall make a
349	349	notation on any eligibility list record of the person when the person no
350	350	longer holds the office of county appraiser before the expiration of a four-
351	351	year term or the person does not complete a four-year term.
352	352	Sec. 6. On and after January 1, 2025, K.S.A. 19-433 is hereby
353	353	amended to read as follows: 19-433. The county or district appraiser
354	354	appointed under the provisions of this act shall take and subscribe to an
355	355	oath as a county officials official.
356	356	Sec. 7. On and after January 1, 2025, K.S.A. 19-434 is hereby
357	357	amended to read as follows: 19-434. The appraiser of each county or
358	358	district appointed under the provisions of this act shall receive an annual
359	359	salary in an amount which that shall be fixed by resolution of the board of
360	360	county commissioners of the county or district board of the district.
361	361	Sec. 8. On and after January 1, 2025, K.S.A. 19-435 is hereby
362	362	amended to read as follows: 19-435. The board of county commissioners
363	363	or district board shall allow any appraiser, deputy, or employee his actual
364	364	and necessary travel and subsistence expense incurred in the performance
365	365	of his such duties and shall allow mileage to any such officer, deputy, or
366	366	employee at the rate prescribed by law for each mile actually and
367	367	necessarily traveled in a privately owned vehicle in the performance of his
368	368	such duties.
369	369	Sec. 9. On and after January 1, 2025, K.S.A. 19-4110 is hereby
370	370	amended to read as follows: 19-4110. (a) The board of county
371	371	commissioners of any two or more counties may enter into an interlocal
372	372	cooperation agreement under K.S.A. 12-2901 et seq., and amendments
373	373	thereto, to jointly promote economic development at any location or
374	374	locations within the geographical boundaries of any one or more of such
375	375	counties in accordance with the provisions of K.S.A. 19-4101 et seq., and
376	376	amendments thereto.
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420	420	(b) Notwithstanding any other provision of law to the contrary, any
421	421	such interlocal cooperation agreement may:
422	422	(1) Provide for the establishment of a strategic, multi-year economic
423	423	development plan that identifies any capital improvement, infrastructure or
424	424	other needs, or combination thereof, within the geographical boundaries of
425	425	the counties which have entered into such agreement and addresses those
426	426	needs, on a prioritized basis, to promote economic development activities
427	427	by any public agency, private agency or combination of such agencies
428	428	within the geographical boundaries of such counties;
429	429	(2) provide for the creation of a separate legal entity that shall be
430	430	authorized to exercise all powers conferred upon separate legal entities
431	431	under the provisions of K.S.A. 12-2904a, and amendments thereto, and all
432	432	powers conferred upon incorporated industrial districts under the
433	433	provisions of K.S.A. 19-3808, and amendments thereto, within the
434	434	geographical boundaries of the counties which have entered into such
435	435	agreement in connection with the execution, implementation, management
436	436	or conduct, or combination thereof, of the joint or cooperative economic
437	437	development activities set forth in the agreement;
438	438	(3) provide that the separate legal entity described in subsection (b)
439	439	(2) shall use any dues, fees, assessments and other financial contributions
440	440	from member public agencies; any receipts from any general tax levied on
441	441	all tangible property within the geographical boundaries of all of the
442	442	counties which have entered into such agreement to support economic
443	443	development activities set forth in the agreement; any proceeds of bonds,
444	444	notes, loans or other authorized forms of indebtedness; any grants, gifts or
445	445	donations from public and private agencies; and any other authorized
446	446	source of revenue to create an economic development fund to further the
447	447	objects and purposes set forth in the agreement. Such agreement shall
448	448	provide that such separate legal entity shall make such expenditures,
449	449	transfers, including grants and loans and disbursements from the economic
450	450	development fund deemed necessary or otherwise appropriate in
451	451	connection with any established economic development project or activity
452	452	at any location or locations within the geographical boundaries of any one
453	453	or more of such counties; and
454	454	(4) provide that consideration for participation in the agreement may
455	455	include a system of revenue-sharing assessments or transfers among and
456	456	between the counties which have entered into such agreement based on the
457	457	growth in assessed valuation of the property subject to the interlocal
458	458	cooperation agreement.
459	459	(c) A copy of the interlocal cooperation agreement shall be filed with
460	460	the county clerk and provided to the county or district appraiser of each
461	461	county which that has entered into such agreement.
462	462	(d) The county or district appraiser of each county which that has
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506	506	entered into the interlocal cooperation agreement shall certify the amount
507	507	of any increase in assessed valuation of the property subject to the
508	508	interlocal cooperation agreement and shall furnish such information to the
509	509	county clerk of each such county on or before June 15 of each year.
510	510	Sec. 10. On and after January 1, 2025, K.S.A. 25-101 is hereby
511	511	amended to read as follows: 25-101. (a) On the Tuesday succeeding the
512	512	first Monday in November of each even-numbered year, there shall be held
513	513	a general election to elect officers as follows:
514	514	(1) At each alternate election, prior to the year in which the term of
515	515	office of the president and vice-president of the United States will expire,
516	516	there shall be elected the electors of president and vice-president of the
517	517	United States to which the state may be entitled at the time of such
518	518	election;
519	519	(2) at each such election, when the term of a United States senator for
520	520	this state shall expire during the next year, there shall be elected a United
521	521	States senator;
522	522	(3) at each such election there shall be elected the representatives in
523	523	congress to which the state may be entitled at the time of such election;
524	524	(4) at each alternate election, prior to the year in which their regular
525	525	terms of office will expire, there shall be elected a governor, lieutenant
526	526	governor, secretary of state, attorney general, state treasurer and state
527	527	commissioner of insurance;
528	528	(5) at each such election there shall be elected such members of the
529	529	state board of education as provided by law;
530	530	(6) at each such election, when, in a judicial district in which judges
531	531	of the district court are elected, the term of any district judge expires
532	532	during the next year, or a vacancy in a district judgeship has been filled by
533	533	appointment more than 30 days prior to the election, there shall be elected
534	534	a district judge of such judicial district;
535	535	(7) at each such election, when, in a judicial district in which judges
536	536	of the district court are elected, the term of any district magistrate judge
537	537	expires during the next year, or a vacancy in a district magistrate judgeship
538	538	has been filled by appointment more than 30 days prior to the election,
539	539	there shall be elected a district magistrate judge of such judicial district;
540	540	(8) at each alternate election, prior to the year in which the regular
541	541	term of office of state senators shall expire, there shall be elected a state
542	542	senator in each state senatorial district;
543	543	(9) at each election there shall be elected a representative from each
544	544	state representative district;
545	545	(10) at each alternate election there shall be elected, in each county, a
546	546	county clerk, county treasurer, register of deeds, county appraiser, county
547	547	or district attorney, sheriff and such other officers as provided by law; and
548	548	(11) at each election, when the term of county commissioner in any
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592	592	district in any county shall expire during the next year, there shall be
593	593	elected from such district a county commissioner.
594	594	(b) This section shall apply to the filling of vacancies only so far as is
595	595	consistent with the provisions of law relating thereto.
596	596	Sec. 11. On and after January 1, 2025, K.S.A. 25-213 is hereby
597	597	amended to read as follows: 25-213. (a) At all national and state primary
598	598	elections, the national and state offices as specified for each in this section
599	599	shall be printed upon the official primary election ballot for national and
600	600	state offices and the county and township offices as specified for each in
601	601	this section shall be printed upon the official primary election ballot for
602	602	county and township offices.
603	603	(b) The official primary election ballots shall have the following
604	604	heading:
605	605	OFFICIAL PRIMARY ELECTION BALLOT
606	606	______________ Party
607	607	To vote for a person whose name is printed on the ballot make a cross
608	608	or check mark in the square at the left of the person's name. To vote for a
609	609	person whose name is not printed on the ballot, write the person's name in
610	610	the blank space, if any is provided, and make a cross or check mark in the
611	611	square to the left.
612	612	The words national and state or the words county and township shall
613	613	appear on the line preceding the part of the form shown above.
614	614	The form shown shall be followed by the names of the persons for
615	615	whom nomination petitions or declarations have been filed according to
616	616	law for political parties having primary elections, and for the national and
617	617	state offices in the following order: United States senator, United States
618	618	representative from _____ district, governor and lieutenant governor,
619	619	secretary of state, attorney general, state treasurer, commissioner of
620	620	insurance, senator _____ district, representative _____ district, district
621	621	judge _____ district, district magistrate judge ____ district, district
622	622	attorney _____ judicial district, and member state board of education
623	623	_____ district. For county and township offices the form shall be followed
624	624	by the names of persons for whom nomination petitions or declarations
625	625	have been filed according to law for political parties having primary
626	626	elections in the following order: Commissioner ____ district, county clerk,
627	627	treasurer, register of deeds, county appraiser, county attorney, sheriff,
628	628	township trustee, township treasurer, township clerk. When any office is
629	629	not to be elected, it shall be omitted from the ballot. Other offices to be
630	630	elected but not listed, shall be inserted in the proper places. For each office
631	631	there shall be a statement of the number to vote for.
632	632	To the left of each name there shall be printed a square. Official
633	633	primary election ballots may be printed in one or more columns. The
634	634	names certified by the secretary of state or county election officer shall be
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678	678	printed on official primary election ballots and no others. In case there are
679	679	no nomination petitions or declarations on file for any particular office, the
680	680	title to the office shall be printed on the ballot followed by a blank line
681	681	with a square, and such title, followed by a blank line, may be printed in
682	682	the list of candidates published in the official paper. No blank line shall be
683	683	printed following any office where there are nomination petitions or
684	684	declarations on file for the office except following the offices of precinct
685	685	committeeman and precinct committeewoman.
686	686	(c) Except as otherwise provided in this section, no person's name
687	687	shall be printed more than once on either the official primary election
688	688	ballot for national and state offices or the official primary election ballot
689	689	for county and township offices. No name that is printed on the official
690	690	primary election ballot as a candidate of a political party shall be printed or
691	691	written in as a candidate for any office on the official primary election
692	692	ballot of any other political party. If a person is a candidate for the
693	693	unexpired term for an office, the person's name may be printed on the
694	694	same ballot as a candidate for the next regular term for such office. The
695	695	name of any candidate on the ballot may be printed on the same ballot as
696	696	such candidate and also as a candidate for precinct committeeman or
697	697	committeewoman. No name that is printed on the official primary election
698	698	ballot for national and state offices shall be printed or written in elsewhere
699	699	on the ballot or on the official primary election ballot for county and
700	700	township offices except for precinct committeeman or committeewoman.
701	701	No name that is printed on the official primary election ballot for county
702	702	and township offices shall be printed or written in on the official primary
703	703	election ballot for national and state offices or elsewhere on the county and
704	704	township ballot except for precinct committeeman or committeewoman.
705	705	(d) No person shall be elected to the office of precinct committeeman
706	706	or precinct committeewoman where no nomination petitions or
707	707	declarations have been filed, unless the person receives at least five write-
708	708	in votes. As a result of a primary election, no person shall receive the
709	709	nomination and no person's name shall be printed on the official general
710	710	election ballot when no nomination petitions or declarations were filed,
711	711	unless the person receives votes equal in number to not less than 5% of the
712	712	total of the current voter registration designated in the state, county or
713	713	district in which the office is sought, as compiled by the office of the
714	714	secretary of state, except that a candidate for township office may receive
715	715	the nomination and have such person's name printed on the ballot where
716	716	no nomination petitions or declarations have been filed if such candidate
717	717	receives three or more write-in votes. No such person shall be required to
718	718	obtain more than 5,000 votes.
719	719	(e) The secretary of state by rules and regulations shall develop the
720	720	official ballot for municipal elections in odd-numbered year elections.
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764	764	(f) A person who won the primary election as a result of the person's
765	765	name being written in on the primary ballot shall have such person's name
766	766	printed on the official general election ballot for national, state, county,
767	767	township or municipal office, unless the person notifies, in writing, the
768	768	secretary of state for national or state office or the county election office
769	769	for all other offices within 10 days following the canvass of the primary
770	770	election that the person does not want such person's name on the official
771	771	general election ballot.
772	772	Sec. 12. On and after January 1, 2025, K.S.A. 25-611 is hereby
773	773	amended to read as follows: 25-611. (a) The arrangement of offices on the
774	774	official general ballot for national and state offices for those offices to be
775	775	elected shall be in the following order: Names of candidates for the offices
776	776	of president and vice-president, United States senator, United States
777	777	representative ____________ district, governor and lieutenant governor
778	778	running together, secretary of state, attorney general, (and any other
779	779	officers elected from the state as a whole), state senator ______ district,
780	780	state representative _____ district, district judge ________ district, district
781	781	magistrate judge ____ district, district attorney ________ judicial district,
782	782	and state board of education member __________ district.
783	783	(b) The arrangement of offices on the official general ballot for
784	784	county township offices for those offices to be elected shall be in the
785	785	following order: Names of candidates for county commissioner ______
786	786	district, county clerk, county treasurer, register of deeds, county appraiser,
787	787	county attorney, sheriff, township trustee, township treasurer and township
788	788	clerk.
789	789	(c) The secretary of state by rules and regulations adopted on or
790	790	before July 1, 2016, shall develop the order of arrangement of municipal
791	791	offices on the general election ballot in odd-numbered year elections.
792	792	Sec. 13. On and after January 1, 2025, K.S.A. 2022 Supp. 74-2433f is
793	793	hereby amended to read as follows: 74-2433f. (a) There shall be a division
794	794	of the state board of tax appeals known as the small claims and expedited
795	795	hearings division. Hearing officers appointed by the chief hearing officer
796	796	shall have authority to hear and decide cases heard in the small claims and
797	797	expedited hearings division.
798	798	(b) The small claims and expedited hearings division shall have
799	799	jurisdiction over hearing and deciding applications for the refund of
800	800	protested taxes under the provisions of K.S.A. 79-2005, and amendments
801	801	thereto, and hearing and deciding appeals from decisions rendered
802	802	pursuant to the provisions of K.S.A. 79-1448, and amendments thereto,
803	803	and of article 16 of chapter 79 of the Kansas Statutes Annotated, and
804	804	amendments thereto, with regard to single-family residential property. The
805	805	filing of an appeal with the small claims and expedited hearings division
806	806	shall be a prerequisite for filing an appeal with the state board of tax
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850	850	appeals for appeals involving single-family residential property.
851	851	(c) At the election of the taxpayer, the small claims and expedited
852	852	hearings division shall have jurisdiction over: (1) Any appeal of a decision,
853	853	finding, order or ruling of the director of taxation, except an appeal,
854	854	finding, order or ruling relating to an assessment issued pursuant to K.S.A.
855	855	79-5201 et seq., and amendments thereto, in which the amount of tax in
856	856	controversy does not exceed $15,000; (2) hearing and deciding
857	857	applications for the refund of protested taxes under the provisions of
858	858	K.S.A. 79-2005, and amendments thereto, where the value of the property,
859	859	other than property devoted to agricultural use, is less than $3,000,000 as
860	860	reflected on the valuation notice; and (3) hearing and deciding appeals
861	861	from decisions rendered pursuant to the provisions of K.S.A. 79-1448, and
862	862	amendments thereto, and of article 16 of chapter 79 of the Kansas Statutes
863	863	Annotated, and amendments thereto, other than those relating to land
864	864	devoted to agricultural use, wherein the value of the property is less than
865	865	$3,000,000 as reflected on the valuation notice.
866	866	(d) In accordance with the provisions of K.S.A. 74-2438, and
867	867	amendments thereto, any party may elect to appeal any application or
868	868	decision referenced in subsection (b) to the state board of tax appeals.
869	869	Except as provided in subsection (b) regarding single-family residential
870	870	property, the filing of an appeal with the small claims and expedited
871	871	hearings division shall not be a prerequisite for filing an appeal with the
872	872	state board of tax appeals under this section. Final decisions of the small
873	873	claims and expedited hearings division may be appealed to the state board
874	874	of tax appeals. An appeal of a decision of the small claims and expedited
875	875	hearings division to the state board of tax appeals shall be de novo. The
876	876	county bears the burden of proof in any appeal filed by the county
877	877	pursuant to this section. With regard to any matter properly submitted to
878	878	the board relating to the determination of valuation of property for taxation
879	879	purposes pursuant to this subsection, the board shall not increase the
880	880	appraised valuation of the property to an amount greater than the final
881	881	determination of appraised value by the county appraiser from which the
882	882	taxpayer appealed to the small claims and expedited hearings division.
883	883	(e) A taxpayer shall commence a proceeding in the small claims and
884	884	expedited hearings division by filing a notice of appeal in the form
885	885	prescribed by the rules of the state board of tax appeals which shall state
886	886	the nature of the taxpayer's claim. The notice of appeal may be signed by
887	887	the taxpayer, any person with an executed declaration of representative
888	888	form from the property valuation division of the department of revenue or
889	889	any person authorized to represent the taxpayer in subsection (f). Notice of
890	890	appeal shall be provided to the appropriate unit of government named in
891	891	the notice of appeal by the taxpayer. In any valuation appeal or tax protest
892	892	commenced pursuant to articles 14 and 20 of chapter 79 of the Kansas
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936	936	Statutes Annotated, and amendments thereto, the hearing shall be
937	937	conducted in the county where the property is located or a county adjacent
938	938	thereto. In any appeal from a final determination by the secretary of
939	939	revenue, the hearing shall be conducted in the county in which the
940	940	taxpayer resides or a county adjacent thereto.
941	941	(f) The hearing in the small claims and expedited hearings division
942	942	shall be informal. The hearing officer may hear any testimony and receive
943	943	any evidence the hearing officer deems necessary or desirable for a just
944	944	determination of the case. A hearing officer shall have the authority to
945	945	administer oaths in all matters before the hearing officer. All testimony
946	946	shall be given under oath. A party may appear personally or may be
947	947	represented by an attorney, a certified public accountant, a certified general
948	948	appraiser, a tax representative or agent, a member of the taxpayer's
949	949	immediate family or an authorized employee of the taxpayer. A county or
950	950	unified government may be represented by the county appraiser, designee
951	951	of the county appraiser, county attorney or counselor or other
952	952	representatives so designated. No transcript of the proceedings shall be
953	953	kept.
954	954	(g) The hearing in the small claims and expedited hearings division
955	955	shall be conducted within 60 days after the appeal is filed in the small
956	956	claims and expedited hearings division unless such time period is waived
957	957	by the taxpayer. A decision shall be rendered by the hearing officer within
958	958	30 days after the hearing is concluded and, in cases arising from appeals
959	959	described by subsections (b) and (c)(2) and (3), shall be accompanied by a
960	960	written explanation of the reasoning upon which such decision is based.
961	961	Documents provided by a taxpayer or county or district appraiser shall be
962	962	returned to the taxpayer or the county or district appraiser by the hearing
963	963	officer and shall not become a part of the board's permanent records.
964	964	Documents provided to the hearing officer shall be confidential and may
965	965	not be disclosed, except as otherwise specifically provided.
966	966	(h) With regard to any matter properly submitted to the division
967	967	relating to the determination of valuation of property for taxation purposes,
968	968	it shall be the duty of the county appraiser to initiate the production of
969	969	evidence to demonstrate, by a preponderance of the evidence, the validity
970	970	and correctness of such determination. No presumption shall exist in favor
971	971	of the county appraiser with respect to the validity and correctness of such
972	972	determination. With regard to leased commercial and industrial property,
973	973	the burden of proof shall be on the taxpayer unless the taxpayer has
974	974	furnished the county or district appraiser, within 30 calendar days
975	975	following the informal meeting required by K.S.A. 79-1448, and
976	976	amendments thereto, or within 30 calendar days following the informal
977	977	meeting required by K.S.A. 79-2005, and amendments thereto, a complete
978	978	income and expense statement for the property for the three years next
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1022	1022	preceding the year of appeal. Such income and expense statement shall be
1023	1023	in such format that is regularly maintained by the taxpayer in the ordinary
1024	1024	course of the taxpayer's business. If the taxpayer submits a single property
1025	1025	appraisal with an effective date of January 1 of the year appealed, the
1026	1026	burden of proof shall return to the county appraiser. With regard to any
1027	1027	matter properly submitted to the division relating to the determination of
1028	1028	valuation of property for taxation purposes, the hearing officer shall not
1029	1029	increase the appraised valuation of the property to an amount greater than
1030	1030	the final determination of appraised value by the county appraiser from
1031	1031	which the taxpayer appealed.
1032	1032	Sec. 14. On and after January 1, 2025, K.S.A. 74-2438 is hereby
1033	1033	amended to read as follows: 74-2438. (a) An appeal may be taken to the
1034	1034	state board of tax appeals from any finding, ruling, order, decision, final
1035	1035	determination or other final action, including action relating to abatement
1036	1036	or reduction of penalty and interest, on any case of the secretary of
1037	1037	revenue or the secretary's designee by any person aggrieved thereby.
1038	1038	Notice of such appeal shall be filed with the secretary of the board within
1039	1039	30 days after such finding, ruling, order, decision, final determination or
1040	1040	other action on a case, and a copy served upon the secretary of revenue or
1041	1041	the secretary's designee. An appeal may also be taken to the state board of
1042	1042	tax appeals at any time when no final determination has been made by the
1043	1043	secretary of revenue or the secretary's designee after 270 days has passed
1044	1044	since the date of the request for informal conference pursuant to K.S.A.
1045	1045	79-3226, and amendments thereto, and no written agreement by the parties
1046	1046	to further extend the time for making such final determination is in effect.
1047	1047	(b) Upon receipt of a timely appeal, the board shall conduct a hearing
1048	1048	in accordance with the provisions of the Kansas administrative procedure
1049	1049	act. The hearing before the board shall be a de novo hearing unless the
1050	1050	parties agree to submit the case on the record made before the secretary of
1051	1051	revenue or the secretary's designee.
1052	1052	(c) (1) With regard to any matter properly submitted to the board
1053	1053	relating to the determination of valuation of residential property or real
1054	1054	property used for commercial and industrial purposes for taxation
1055	1055	purposes, it shall be the duty of the county or district appraiser to initiate
1056	1056	the production of evidence to demonstrate, by a preponderance of the
1057	1057	evidence, the validity and correctness of such determination, except that
1058	1058	no such duty shall accrue with regard to leased commercial and industrial
1059	1059	property unless the property owner has furnished to the county or district
1060	1060	appraiser a complete income and expense statement for the property for
1061	1061	the three years next preceding the year of appeal. Any appraisal made by
1062	1062	the county or district appraiser must be released through the discovery
1063	1063	process to the taxpayer, the taxpayer's attorney or the taxpayer's
1064	1064	representative. No presumption shall exist in favor of the county or district
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1107	1107	43 SB 323 14
1108	1108	appraiser with respect to the validity and correctness of such
1109	1109	determination. If a taxpayer presents a single property appraisal with an
1110	1110	effective date of January 1 of the year appealed which has been conducted
1111	1111	by a certified general real property appraiser which determines the subject
1112	1112	property's valuation to be less than that determined by a mass real estate
1113	1113	appraisal conducted by the county or district appraiser, then the taxpayer's
1114	1114	property-specific appraisal shall be accepted into evidence by the board.
1115	1115	No interest shall accrue on the amount of the assessment of tax subject to
1116	1116	any such appeal beyond 120 days after the date the matter was fully
1117	1117	submitted, except that, if a final order is issued within such time period,
1118	1118	interest shall continue to accrue until such time as the tax liability is fully
1119	1119	satisfied, and if a final order is issued beyond such time period, interest
1120	1120	shall recommence to accrue from the date of such order until such time as
1121	1121	the tax liability is fully satisfied.
1122	1122	(2) With regard to any matter properly submitted to the board relating
1123	1123	to the determination of valuation of real property, if the director of
1124	1124	property valuation has developed and adopted methodologies to value such
1125	1125	type of property, then it shall be the duty of the county or district appraiser
1126	1126	to demonstrate compliance with such methodologies.
1127	1127	Sec. 15. On and after January 1, 2025, K.S.A. 75-5105a is hereby
1128	1128	amended to read as follows: 75-5105a. The director of property valuation
1129	1129	shall:
1130	1130	(a) Devise and prescribe uniform assessment forms and records,
1131	1131	property-identification maps, land-classification maps, land-value maps,
1132	1132	permanent record cards, and other essential assessment tools, and to assist
1133	1133	each county with the installation and maintenance of the same.
1134	1134	(b) Devise or prescribe guides, or both, for the valuation of personal
1135	1135	property. The director of property valuation may furnish to each county
1136	1136	one copy of each guide so prescribed and a copy or copies of each guide so
1137	1137	devised. In the preparation of such guides, the director of property
1138	1138	valuation shall confer with representatives of the county appraisers and
1139	1139	district appraisers, and shall seek counsel from official representatives of
1140	1140	organized groups interested in and familiar with the value of classes of
1141	1141	property with which they are concerned.
1142	1142	(c) Render all assistance possible toward uniform assessments within
1143	1143	the counties and throughout the state.
1144	1144	(d) Assist county appraisers and district appraisers to determine the
1145	1145	fair market value in money of nonstate assessed properties, the valuation
1146	1146	of which requires specialized technical knowledge.
1147	1147	(e) Compile sales ratio data as provided by K.S.A. 79-1486 through
1148	1148	79-1493, and amendments thereto, and to analyze such assessment data.
1149	1149	(f) Perform such other duties as may be prescribed by law.
1150	1150	Sec. 16. On and after January 1, 2025, K.S.A. 79-201q is hereby
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1194	1194	amended to read as follows: 79-201q. The following described property, to
1195	1195	the extent herein specified, shall be and is hereby exempt from all property
1196	1196	or ad valorem taxes levied under the laws of the state of Kansas:
1197	1197	(a) (1) All property owned and primarily operated as an airport by a
1198	1198	political subdivision, including property leased by the political subdivision
1199	1199	for purposes not essential to the operation of an airport, for all taxable
1200	1200	years commencing before January 1, 1993.
1201	1201	(2) For all taxable years commencing after December 31, 1992, all
1202	1202	property owned and primarily operated as an airport by a political
1203	1203	subdivision, including property leased by the political subdivision for
1204	1204	purposes essential to the operation of an airport. Payments in lieu of
1205	1205	property taxes may be required for any or all of such years for such leased
1206	1206	property, and such payments shall be apportioned and distributed in the
1207	1207	same manner as general property taxes.
1208	1208	(b) If the term of any lease existing on April 15, 1991, of any such
1209	1209	property for purposes not essential to the operation of an airport extends
1210	1210	beyond tax year 1992, the expiration date of the exemption provided by
1211	1211	subsection (a) shall be the tax year next following the tax year during
1212	1212	which such lease expires. Payments in lieu of taxes may be required for
1213	1213	taxable years commencing after December 31, 1992, for any such property
1214	1214	for the duration of any such lease, and all such payments shall be
1215	1215	apportioned and distributed in the same manner as general property taxes.
1216	1216	(c) Nothing in this section shall be deemed to apply to or limit the
1217	1217	operation of K.S.A. 27-319, 27-330 or 79-201a Second, and amendments
1218	1218	thereto.
1219	1219	(d) All property taxes, including any penalties and interest accrued
1220	1220	thereon, imposed upon any property described in subsection (a) and (b) for
1221	1221	all taxable years to which such subsections apply are hereby declared to be
1222	1222	canceled but any such amounts paid in any such year shall not be refunded
1223	1223	except that with respect to Liberal municipal airport such amounts shall be
1224	1224	refunded.
1225	1225	(e) The county or district appraiser shall value the land and
1226	1226	improvements, and the value of the land and improvements may be
1227	1227	entered on the assessment rolls in separate entries and descriptions. The
1228	1228	provisions of this subsection shall be applicable to all taxable years
1229	1229	commencing after December 31, 1992.
1230	1230	Sec. 17. On and after January 1, 2025, K.S.A. 79-201s is hereby
1231	1231	amended to read as follows: 79-201s. (a) For all taxable years
1232	1232	commencing after December 31, 1991, all property owned and primarily
1233	1233	operated as an airport by an airport authority established under K.S.A. 3-
1234	1234	162 et seq., and amendments thereto, including property leased by the
1235	1235	airport authority for aviation related purposes, shall be exempt from all
1236	1236	property or ad valorem taxes levied under the laws of this state. If the term
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1280	1280	of any lease existing on April 15, 1991, of any property for purposes not
1281	1281	aviation related extends beyond tax year 1991, such property shall be
1282	1282	exempt from all property or ad valorem taxes levied under the laws of this
1283	1283	state until the tax year next following the tax year during which such lease
1284	1284	expires.
1285	1285	(b) All property or ad valorem taxes, including any penalties and
1286	1286	interest accrued thereon, imposed upon any property described by
1287	1287	subsection (a) for all taxable years commencing prior to January 1, 1992,
1288	1288	are hereby declared to be canceled.
1289	1289	(c) The county or district appraiser shall value the land and
1290	1290	improvements, and the value of the land and improvements may be
1291	1291	entered on the assessment rolls in separate entries and descriptions. The
1292	1292	provisions of this subsection shall be applicable to all taxable years
1293	1293	commencing after December 31, 1991.
1294	1294	Sec. 18. On and after January 1, 2025, K.S.A. 79-412 is hereby
1295	1295	amended to read as follows: 79-412. It shall be the duty of the county or
1296	1296	district appraiser to value the land and improvements. The value of the
1297	1297	land and improvements shall be entered on the assessment roll in a single
1298	1298	aggregate, except as hereinafter provided. Improvements owned by entities
1299	1299	other than the owner of the land shall be assessed to the owners of such
1300	1300	improvements, if the lease agreement has been recorded or filed in the
1301	1301	office of the register of deeds. The words "building on leased ground" shall
1302	1302	appear on the first page of the lease agreement. It shall be the
1303	1303	responsibility of the person recording or filing the lease agreement to
1304	1304	include such words as provided in this section. Failure to include such
1305	1305	words as provided in this section may result in such improvements being
1306	1306	assessed to the owner of the land. As used in this section, the term
1307	1307	"person" means any individual, business, domestic or foreign corporation,
1308	1308	partnership or association. Delinquent taxes imposed on such
1309	1309	improvements may be collected by levy and sale of the interests of such
1310	1310	owners the same as in cases of the collection of taxes on personal property.
1311	1311	Sec. 19. On and after January 1, 2025, K.S.A. 79-5a04 is hereby
1312	1312	amended to read as follows: 79-5a04. The director of property valuation
1313	1313	shall annually determine the fair market value of public utility property,
1314	1314	both real and personal, tangible and intangible, of every public utility as
1315	1315	defined in subsection (a) of K.S.A. 79-5a01(a), and amendments thereto.
1316	1316	As used in this section, "fair market value" means the amount in terms
1317	1317	of money that a well informed buyer is justified in paying and a well
1318	1318	informed seller is justified in accepting for property in an open and
1319	1319	competitive market, assuming that the parties are acting without undue
1320	1320	compulsion. For the purposes of this definition, it shall be assumed that
1321	1321	consummation of a sale occurs as of January 1.
1322	1322	The division of property valuation in determining the fair market value
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1366	1366	of public utility property shall, where practicable, determine the unit
1367	1367	valuation, allocated to Kansas, and in doing so shall use generally accepted
1368	1368	appraisal procedures developed through the appraisal process and may
1369	1369	consider, including but not by way of exclusion, the following factors:
1370	1370	(a) Original cost.
1371	1371	(b) Original cost less depreciation or reproduction cost less
1372	1372	depreciation, or both, or replacement cost new less depreciation, except
1373	1373	that where either method is used proper allowance and deduction shall be
1374	1374	made for functional or economic obsolescence and for operation of
1375	1375	nonprofitable facilities which necessitate regulatory body approval to
1376	1376	eliminate.
1377	1377	(c) The market or actual value of all outstanding capital stock and
1378	1378	debt.
1379	1379	(d) The utility operating income, capitalized in the manner and at
1380	1380	such rate or rates as shall be just and reasonable.
1381	1381	(e) Such other information or evidence as to value as may be obtained
1382	1382	that will enable the property valuation department to determine the fair
1383	1383	market value of the property of such public utility.
1384	1384	The fair market value of affiliated properties separately assessed, or the
1385	1385	nonoperating properties of such companies, or both, shall be ascertained
1386	1386	and determined as nearly as possible and deducted from the total unit
1387	1387	value of the properties of such companies if such properties are included in
1388	1388	the unit value. Except for the property of any entity enumerated in
1389	1389	subsection (b) of K.S.A. 79-5a01(b), and amendments thereto, and insofar
1390	1390	as it is practicable to do so, the same method of evaluating the properties
1391	1391	of the companies separately assessed or nonoperating properties, or both,
1392	1392	shall be used as was used in determining the unit value of such companies.
1393	1393	All property of any entity enumerated in subsection (b) of K.S.A. 79-
1394	1394	5a01(b), and amendments thereto, shall be valued by the county or district
1395	1395	appraiser in the same manner as provided by law for the valuation of the
1396	1396	same type or class of property in the county.
1397	1397	Sec. 20. On and after January 1, 2025, K.S.A. 79-1404 is hereby
1398	1398	amended to read as follows: 79-1404. It shall be the duty of the director of
1399	1399	property valuation, and the director shall have the power and authority:
1400	1400	First. (a) To have and exercise general supervision over the
1401	1401	administration of the assessment and tax laws of the state, over the county
1402	1402	and district appraisers, boards of county commissioners, county boards of
1403	1403	equalization, and all other boards of levy and assessment, to the end that
1404	1404	all assessments valuations of property, real, personal, and mixed, be made
1405	1405	relatively just and uniform and at its true and full cash fair market value
1406	1406	unless otherwise specified by law; to require all county and district
1407	1407	appraisers, and county commissioners and county boards of equalization,
1408	1408	under penalty of forfeiture and removal from office as such appraisers or
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1452	1452	boards, to assess all property of every kind and character at its actual and
1453	1453	full cash fair market value unless otherwise specified by law.
1454	1454	Second. (b) To confer with, advise and direct county and district
1455	1455	appraisers, boards of commissioners, boards of equalization and others
1456	1456	obligated under the law to make levies and assessments, as to their duties
1457	1457	under the statutes of the state.
1458	1458	Third. (c) To direct proceedings, actions and prosecutions to be
1459	1459	instituted to enforce the laws relating to the penalties, liabilities and
1460	1460	punishment of public officers, persons and officers or agents of
1461	1461	corporations for failure or neglect to comply with orders of the director of
1462	1462	property valuation, or with the provisions of the statutes governing the
1463	1463	return, assessment and taxation of property; and to cause complaints to be
1464	1464	made against county and district appraisers, county commissioners, county
1465	1465	boards of equalization, or other assessing or taxing officers, in the courts
1466	1466	of proper jurisdiction, for their removal from office for official misconduct
1467	1467	or neglect of duty.
1468	1468	Fourth. (d) To require the attorney general, or county attorneys in
1469	1469	their respective counties, to assist in the commencement and prosecution
1470	1470	of actions and proceedings for penalties, forfeitures, removals and
1471	1471	punishments for violations of the laws of the state in respect to the
1472	1472	assessment and taxation of property, or to represent the director of
1473	1473	property valuation in any litigation in which the director may become
1474	1474	involved in the discharge of the director's duties.
1475	1475	Fifth. (e) To require township, city, county, state or other public
1476	1476	officers to report information as to the assessment of property, collection
1477	1477	of taxes, receipts from licenses and other sources, the expenditure of
1478	1478	public funds for all purposes, and such other information as may be
1479	1479	needful needed or desirable in the work of the director of property
1480	1480	valuation, in such form and upon such blanks as the director of property
1481	1481	valuation may prescribe. Also, to make and prosecute such research and
1482	1482	investigation as to the detailed properties of corporations, the business,
1483	1483	income, reasonable expenditures and true values of the franchise and
1484	1484	properties of all public service corporations doing business in this state, as
1485	1485	will enable the director of property valuation to ascertain a fair and
1486	1486	equitable basis of assessing the same and of making and recommending
1487	1487	proper legislation to the legislature, from time to time, and to direct the
1488	1488	local assessing and taxing officers in making such assessments.
1489	1489	Sixth.(f) To require individuals, partnerships, companies, associations,
1490	1490	joint-stock companies and corporations to furnish information concerning
1491	1491	their capital, funded or other debts, current assets and liabilities, value of
1492	1492	property, earnings, operating and other expenses, taxes and other charges,
1493	1493	and all other facts which may be needful needed or desirable to enable the
1494	1494	director of property valuation to ascertain the value and relative burdens
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1538	1538	borne by all kinds of property in the state.
1539	1539	Seventh. (g) To summon witnesses from any part of the state to
1540	1540	appear and give testimony, and to compel said witnesses to produce
1541	1541	records, books, papers and documents relating to any subject or matter
1542	1542	which the director of property valuation shall have authority to investigate
1543	1543	or determine, subject to the restrictions of K.S.A. 79-1424, and
1544	1544	amendments thereto.
1545	1545	Eighth. (h) To cause the deposition of witnesses residing within or
1546	1546	without the state, or absent therefrom, to be taken, upon notice to the
1547	1547	interested parties, if any, in like manner that depositions of witnesses are
1548	1548	taken in civil actions pending in the district court, in any matter which that
1549	1549	the director of property valuation shall have authority to investigate and
1550	1550	determine.
1551	1551	Ninth. (i) To investigate the work and methods of county and district
1552	1552	appraisers, and boards of county commissions and county boards of
1553	1553	equalization in the assessment, equalization and taxation of all kinds of
1554	1554	property, by visiting the counties of the state.
1555	1555	Tenth. (j) To carefully examine into all cases where evasion or
1556	1556	violation of the laws for assessment and taxation of property is alleged,
1557	1557	complained of, or discovered, and to ascertain wherein existing laws are
1558	1558	defective, or are improperly or negligently administered, and to prepare
1559	1559	and recommend measures best calculated to remedy the defects
1560	1560	discovered.
1561	1561	Eleventh. (k) To investigate the tax systems of other states and
1562	1562	countries, and to formulate and recommend such legislation as may be
1563	1563	deemed expedient to prevent evasion of assessment and tax laws, and to
1564	1564	secure just and equal taxation and improvement in the system of taxation
1565	1565	in the state.
1566	1566	Twelfth. (l) To inquire into the system of accounting and auditing
1567	1567	public funds in use in townships, cities, counties and state, and to devise
1568	1568	and prescribe a uniform system of auditing and accounting of the receipts
1569	1569	and disbursements of public funds in the municipalities of the state.
1570	1570	Thirteenth. (m) To consult and confer with the governor and attorney
1571	1571	general of the state upon the subject of taxation, the administration of the
1572	1572	laws in relation thereto, and the progress of the work of the director of
1573	1573	property valuation, and to furnish the governor, from time to time, such
1574	1574	assistance and information as the director may require.
1575	1575	Fourteenth. (n) To transmit to the governor and to each member of
1576	1576	the legislature, 30 days before the meeting of the legislature, the report of
1577	1577	the director of property valuation, covering the subject of assessment and
1578	1578	taxation, the results of the investigations of the director of property
1579	1579	valuation, and the director's recommendations for improvement in the
1580	1580	system of taxation in the state, together with such measures as may be
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1624	1624	formulated for the consideration of the legislature.
1625	1625	Fifteenth. (o) To make appraisement and assessment of all railroads
1626	1626	and the property of railroad corporations, excepting such real estate as is
1627	1627	not used in the daily operation of its railroad, of all telegraph lines and
1628	1628	property, of all telephone lines and property, the property of all express
1629	1629	companies, sleeping car companies, and private car lines, doing business
1630	1630	within the state of Kansas, of gas pipe lines and property, of all oil pipe
1631	1631	lines and property, of all street railroads, electric lines and property, and all
1632	1632	express company property, within and without corporate limits of cities,
1633	1633	doing business in the state.
1634	1634	Sixteenth. (p) To require any county board of equalization, at any
1635	1635	time after its adjournment, to reconvene and to make such orders as the
1636	1636	director of property valuation shall determine are just and necessary, and to
1637	1637	direct and order such county boards of equalization to raise or lower the
1638	1638	valuation of the property, real or personal, in any township or city, and to
1639	1639	raise or lower the valuation of the property of any person, company, or
1640	1640	corporation; and to order and direct any county board of equalization to
1641	1641	raise or lower the valuation of any class or classes of property; and
1642	1642	generally to do and perform any act or to make any order or direction to
1643	1643	any county board of equalization or any county or district appraiser as to
1644	1644	the valuation of any property or any class of property in any township, city
1645	1645	or county which that, in the judgment of said the director of property
1646	1646	valuation, may seem just and necessary, to the end that all property shall
1647	1647	be valued and assessed in the same manner and to the same extent as any
1648	1648	and all other property, real or personal, required to be listed for taxation.
1649	1649	Seventeenth. (q) To extend all statutory deadlines prescribed for the
1650	1650	mailing of valuation notices, certification of appraisal rolls and the
1651	1651	completion of valuation and classification hearings which, in the judgment
1652	1652	of the director of property valuation, may seem just and necessary to
1653	1653	secure the orderly operation of the system of property taxation within the
1654	1654	state, except that the director shall not have the authority to extend the
1655	1655	deadlines prescribed by K.S.A. 79-2005, and amendments thereto.
1656	1656	Sec. 21. On and after January 1, 2025, K.S.A. 79-1404a is hereby
1657	1657	amended to read as follows: 79-1404a. The director of property valuation
1658	1658	shall have authority to review any valuation change made by a county or
1659	1659	district appraiser pursuant to K.S.A. 79-1448 and 79-2005, and
1660	1660	amendments thereto, or a hearing officer or panel pursuant to K.S.A. 79-
1661	1661	1606, and amendments thereto, and may rescind such change upon written
1662	1662	findings that such change has caused property not to be valued according
1663	1663	to law, provided however, no valuation change shall be rescinded more
1664	1664	than 60 days after the date of such change. Any party aggrieved by an
1665	1665	order of the director of property valuation rescinding a valuation change
1666	1666	may appeal such order to the state board of tax appeals as provided in
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1710	1710	K.S.A. 74-2438, and amendments thereto.
1711	1711	Sec. 22. On and after January 1, 2025, K.S.A. 79-1411b is hereby
1712	1712	amended to read as follows: 79-1411b. Each county shall comprise a
1713	1713	separate assessment district, and the county or district appraiser shall have
1714	1714	the duty of appraising all tangible property in this county.
1715	1715	Notwithstanding the provisions of this act which require persons,
1716	1716	associations, companies or corporations to list tangible personal property
1717	1717	for assessment, the county or district appraiser also shall have the duty of
1718	1718	listing and appraising all taxable tangible personal property in his or her
1719	1719	county used in, owned by, held, or in possession of a business. The board
1720	1720	of county commissioners of each county, after consultation with the county
1721	1721	or district appraiser, shall determine the most practical method of
1722	1722	providing for the listing and appraising of all tangible property as provided
1723	1723	herein in this section.
1724	1724	The county or district appraiser shall with the consent of the board of
1725	1725	county commissioners appoint such township trustees, assistants,
1726	1726	appraisers, and other employees as are required to carry out the provisions
1727	1727	of this act and to give such assistance to taxpayers as is necessary.
1728	1728	The county commissioners shall require every employee performing
1729	1729	appraisal analysis functions to attend appraisal schools conducted or
1730	1730	approved by the director of property valuation or to establish to the
1731	1731	satisfaction of the director of property valuation that such employee has
1732	1732	received the necessary training to perform such functions.
1733	1733	Sec. 23. On and after January 1, 2025, K.S.A. 79-1412a is hereby
1734	1734	amended to read as follows: 79-1412a. (a) County appraisers and district
1735	1735	appraisers shall perform the following duties:
1736	1736	First. (1) Install and maintain such records and data relating to all
1737	1737	property in the county, taxable and exempt, as may be required by the
1738	1738	director of property valuation.
1739	1739	Second. (2) Annually, as of January 1, supervise the listing and
1740	1740	appraisal of all real estate and personal property in the county subject to
1741	1741	taxation except state-appraised property.
1742	1742	Third. Attend meetings of the county board of equalization for the
1743	1743	purpose of aiding such board in the proper discharge of its duties, making
1744	1744	all records available to the county board of equalization.
1745	1745	Fourth. (3) Prepare the appraisal roll and certify such rolls to the
1746	1746	county clerk.
1747	1747	Fifth. (4) Supervise the township trustees, assistants, appraisers and
1748	1748	other employees appointed by the appraiser in the performance of their
1749	1749	duties.
1750	1750	Sixth. (5) The county appraiser or district appraiser in setting values
1751	1751	for various types of personal property, shall conform to the values for such
1752	1752	property as shown in the personal property appraisal guides devised or
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1795	1795	43 SB 323 22
1796	1796	prescribed by the director of property valuation.
1797	1797	Seventh. (6) Carry on continuously throughout the year the process of
1798	1798	appraising real property.
1799	1799	Eighth. (7) If the county appraiser or district appraiser deems it
1800	1800	advisable, such appraiser may appoint one or more advisory committees of
1801	1801	not less than five persons representative of the various economic interests
1802	1802	and geographic areas of the county to assist the appraiser in establishing
1803	1803	unit land values, unit values for structures, productivity, classifications for
1804	1804	agricultural lands, adjustments for location factors, and generally to advise
1805	1805	on assessment procedures and methods.
1806	1806	Ninth. (8) Perform such other duties as may be required by law.
1807	1807	(b) The director of property valuation shall give notice to county and
1808	1808	district appraisers and county boards of equalization of any proposed
1809	1809	changes in the guides, schedules or methodology for use in valuing
1810	1810	property prescribed to the county and district appraisers for use in setting
1811	1811	values for property within the county or district. Such notice shall also be
1812	1812	published in the Kansas register and shall provide that such changes are
1813	1813	available for public inspection. Changes and modifications in guides,
1814	1814	schedules or methodology for use in valuing property which are prescribed
1815	1815	by the director of property valuation for use by county and district
1816	1816	appraisers on or after July 1 in any year shall not be utilized in establishing
1817	1817	the value, for the current tax year, of any property, the value of which has
1818	1818	previously been established for such year.
1819	1819	(c) Notwithstanding the provisions of this section, the county
1820	1820	appraiser or the county appraiser's designee shall not, at any time, request
1821	1821	the following from a taxpayer:
1822	1822	(1) Any appraisal of the property that was conducted for the purpose
1823	1823	of obtaining mortgage financing;
1824	1824	(2) any fee appraisal with an effective date more than 12 months prior
1825	1825	to January 1 of the valuation year under appeal; or
1826	1826	(3) documents detailing individual lease agreements.
1827	1827	Nothing in this subsection shall prohibit the county appraiser or the
1828	1828	county appraiser's designee from requesting a certified rent roll from the
1829	1829	taxpayer.
1830	1830	Sec. 24. On and after January 1, 2025, K.S.A. 79-1413a is hereby
1831	1831	amended to read as follows: 79-1413a. Whenever upon complaint made to
1832	1832	the state board of tax appeals by the county or district appraiser, the
1833	1833	director of property valuation, the board of county commissioners, any
1834	1834	property taxpayer or any aggrieved party, and a summary proceeding in
1835	1835	that behalf had, it shall be made to appear to the satisfaction of the board
1836	1836	that the appraisal of real property or tangible personal property in any
1837	1837	county is not in substantial compliance with law and the guidelines and
1838	1838	timetables prescribed by the director of property valuation, and that the
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1881	1881	43 SB 323 23
1882	1882	interest of the public will be promoted by a reappraisal of such property,
1883	1883	the state board of tax appeals shall order a reappraisal of all or any part of
1884	1884	the property in such county to be made by one or more persons, to be
1885	1885	appointed by the state board of tax appeals for that purpose, the expense of
1886	1886	any such reappraisal to be borne by the county in which is situated the
1887	1887	property to be reappraised. The state board of tax appeals shall, upon its
1888	1888	own motion, after a hearing, order any such reappraisal if it shall clearly
1889	1889	appear that the public would be benefited thereby. Due notice of the time
1890	1890	and place fixed for such summary proceeding or hearing shall be mailed to
1891	1891	the county clerk and the county appraiser of the county involved, the
1892	1892	director of property valuation, who shall be made a party to the
1893	1893	proceeding, and to the party filing any such complaint. Upon ordering such
1894	1894	a reappraisal the state board of tax appeals may order all or any part of the
1895	1895	taxable real property and tangible personal property in such county to be
1896	1896	reappraised, and shall either designate the person or persons to make such
1897	1897	reappraisal or permit the board of county commissioners to designate such
1898	1898	persons with the approval of the state board of tax appeals. The cost of
1899	1899	such reappraisal shall be paid from the county general fund, the special
1900	1900	countywide reappraisal fund established by K.S.A. 79-1482, and
1901	1901	amendments thereto, the issuance of no-fund warrants, or from a special
1902	1902	assessment equalization fund in the same manner as provided in K.S.A.
1903	1903	79-1607 and 79-1608, and amendments thereto, for the payment of the
1904	1904	cost of appraisals.
1905	1905	The persons designated shall have access to all official records in the
1906	1906	office of the county clerk, county treasurer, county or district appraiser and
1907	1907	register of deeds pertaining to listing, assessment, and records of the
1908	1908	ownership of real property and tangible personal property in such county
1909	1909	and all powers of the assessing officials in the county pertaining to
1910	1910	discovery of taxable property in the county. They shall reappraise all such
1911	1911	taxable real property and tangible personal property in the county as shall
1912	1912	be ordered by the state board of tax appeals, except that which is state
1913	1913	assessed. They shall make such reappraisals on forms approved by the
1914	1914	state director of property valuation, and shall deliver the same upon
1915	1915	completion to the county or district appraiser who shall retain the same for
1916	1916	use of the county or district appraisers, the county board of equalization
1917	1917	and the state board of tax appeals.
1918	1918	No person, firm, corporation, partnership, or association, other than the
1919	1919	county or district appraiser, shall commence any contracted reappraisal in
1920	1920	any county until a written agreement has been entered into between the
1921	1921	board of county commissioners and such contractors. Such agreement
1922	1922	shall specifically set out the duties of the reappraisers, and shall contain a
1923	1923	stipulation that upon completion of the reappraisal and before final
1924	1924	payment to the reappraisers under the agreement, the reappraisers will
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1967	1967	43 SB 323 24
1968	1968	notify each taxpayer of its recommendations as to the valuation of such
1969	1969	taxpayer's property, by mailing such information to the taxpayer's last
1970	1970	known address. Pursuant to K.S.A. 79-1460, and amendments thereto, the
1971	1971	county or district appraiser shall not be authorized to use the valuations
1972	1972	submitted by the reappraisers in the year the reappraisal was completed
1973	1973	unless the reappraisal was completed and delivered to such appraiser on or
1974	1974	before March 1 of the year in which the valuations established are used as
1975	1975	a basis for the levy of taxes. Before entering into any contracts with the
1976	1976	county commissioners for reappraisals of property, every reappraiser shall
1977	1977	give and file with the board of county commissioners a good and sufficient
1978	1978	surety bond by a surety company authorized to do business in this state,
1979	1979	approved by the county attorney, in such sum as the county commissioners
1980	1980	shall fix, but not less than the amount to be received by the reappraisers
1981	1981	under the terms of the contract and conditioned for the faithful
1982	1982	performance of all duties required of such reappraisers under the terms of
1983	1983	the contract entered into, and the execution and filing of such a bond shall
1984	1984	be a condition precedent to entering into such an agreement and to
1985	1985	commencing work on the contract of reappraisal. Such bond shall be
1986	1986	further conditioned to remain in full force and effect for one year
1987	1987	subsequent to the date of the printing of the change of value notices for the
1988	1988	reappraisal and the delivery thereof to the county or district appraiser.
1989	1989	Sec. 25. On and after January 1, 2025, K.S.A. 79-1420 is hereby
1990	1990	amended to read as follows: 79-1420. If any person, association, company,
1991	1991	corporation or personal property tax rendition form preparer shall
1992	1992	knowingly give a false or fraudulent list, schedule or statement, or shall
1993	1993	willfully fail to disclose any personal property taxable under the laws of
1994	1994	this state, or shall understate the value of any property taxable under the
1995	1995	laws of this state, or shall fail or refuse to deliver to the county or district
1996	1996	appraiser, when called upon to do so by a certified letter from such
1997	1997	appraiser, a list of the taxable property which under the laws of this state is
1998	1998	required to be listed, or shall temporarily convert any part of such property
1999	1999	into property not taxable or shall remove such property from the county or
2000	2000	state for the fraudulent purpose of preventing such property from being
2001	2001	listed, or of evading the payment of taxes thereon, or shall transfer or
2002	2002	transmit any property to any person with such intent, he or she or it shall
2003	2003	be guilty of a misdemeanor, and subject to a fine of not less than $1,000
2004	2004	nor more than $5,000. Prosecutions under this act shall be brought by the
2005	2005	county or district attorney in the district court of the proper county, upon
2006	2006	the verified complaint of the director of property valuation or the county or
2007	2007	district appraiser.
2008	2008	Sec. 26. On and after January 1, 2025, K.S.A. 2022 Supp. 79-1448 is
2009	2009	hereby amended to read as follows: 79-1448. Any taxpayer may complain
2010	2010	or appeal to the county appraiser from the classification or appraisal of the
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2053	2053	43 SB 323 25
2054	2054	taxpayer's property by giving notice to the county appraiser within 30 days
2055	2055	subsequent to the date of mailing of the valuation notice required by
2056	2056	K.S.A. 79-1460, and amendments thereto, for real property, and on or
2057	2057	before May 15 for personal property. The county appraiser or the
2058	2058	appraiser's designee shall arrange to hold an informal meeting with the
2059	2059	aggrieved taxpayer with reference to the property in question. At such
2060	2060	meeting it shall be the duty of the county appraiser or the county
2061	2061	appraiser's designee to initiate production of evidence to substantiate the
2062	2062	valuation of such property, including, a summary of the reasons that the
2063	2063	valuation of the property has been increased over the previous year, any
2064	2064	assumptions used by the county appraiser to determine the value of the
2065	2065	property and a description of the individual property characteristics,
2066	2066	property specific valuation records and conclusions. The taxpayer shall be
2067	2067	provided with the opportunity to review the data sheets applicable to the
2068	2068	valuation approach utilized for the subject property. The county appraiser
2069	2069	shall take into account any evidence provided by the taxpayer which
2070	2070	relates to the amount of deferred maintenance and depreciation for the
2071	2071	property. In any appeal from the appraisal of leased commercial and
2072	2072	industrial property, the county or district appraiser's appraised value shall
2073	2073	be presumed to be valid and correct and may only be rebutted by a
2074	2074	preponderance of the evidence, unless the property owner furnishes the
2075	2075	county or district appraiser a complete income and expense statement for
2076	2076	the property for the three years next preceding the year of appeal within 30
2077	2077	calendar days following the informal meeting. In any appeal from the
2078	2078	reclassification of property that was classified as land devoted to
2079	2079	agricultural use for the preceding year, the taxpayer's classification of the
2080	2080	property as land devoted to agricultural use shall be presumed to be valid
2081	2081	and correct if the taxpayer provides an executed lease agreement or other
2082	2082	documentation demonstrating a commitment to use the property for
2083	2083	agricultural use, if no other actual use is evident. The county appraiser may
2084	2084	extend the time in which the taxpayer may informally appeal from the
2085	2085	classification or appraisal of the taxpayer's property for just and adequate
2086	2086	reasons. Except as provided in K.S.A. 79-1404, and amendments thereto,
2087	2087	no informal meeting regarding real property shall be scheduled to take
2088	2088	place after May 15, nor shall a final determination be given by the
2089	2089	appraiser after May 20. Any final determination shall be accompanied by a
2090	2090	written explanation of the reasoning upon which such determination is
2091	2091	based when such determination is not in favor of the taxpayer. The county
2092	2092	appraiser shall not increase the appraised valuation of the property as a
2093	2093	result of the informal meeting. Any taxpayer who is aggrieved by the final
2094	2094	determination of the county appraiser may appeal to the hearing officer or
2095	2095	panel appointed pursuant to K.S.A. 79-1611, and amendments thereto, and
2096	2096	such hearing officer, or panel, for just cause shown and recorded, is
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2139	2139	43 SB 323 26
2140	2140	authorized to change the classification or valuation of specific tracts or
2141	2141	individual items of real or personal property in the same manner provided
2142	2142	for in K.S.A. 79-1606, and amendments thereto. In lieu of appealing to a
2143	2143	hearing officer or panel appointed pursuant to K.S.A. 79-1611, and
2144	2144	amendments thereto, any taxpayer aggrieved by the final determination of
2145	2145	the county appraiser, except with regard to land devoted to agricultural
2146	2146	use, wherein the value of the property, is less than $3,000,000, as reflected
2147	2147	on the valuation notice, or the property constitutes single family residential
2148	2148	property, may appeal to the small claims and expedited hearings division
2149	2149	of the state board of tax appeals within the time period prescribed by
2150	2150	K.S.A. 79-1606, and amendments thereto. Any taxpayer who is aggrieved
2151	2151	by the final determination of a hearing officer or panel may appeal to the
2152	2152	state board of tax appeals as provided in K.S.A. 79-1609, and amendments
2153	2153	thereto. An informal meeting with the county appraiser or the appraiser's
2154	2154	designee shall be a condition precedent to an appeal to the county or
2155	2155	district hearing panel.
2156	2156	Sec. 27. On and after January 1, 2025, K.S.A. 79-1455 is hereby
2157	2157	amended to read as follows: 79-1455. Except for counties which have
2158	2158	formed appraisal districts pursuant to K.S.A. 19-425 et seq., Each county
2159	2159	shall comprise a separate appraisal unit, and the county appraiser shall
2160	2160	have the duty of appraising all real and tangible personal property in the
2161	2161	county.
2162	2162	District appraisers shall have the powers and duties vested in and
2163	2163	imposed upon county appraisers. The term "county appraiser" shall be
2164	2164	construed to include "district appraiser."
2165	2165	Each year all taxable and exempt real and tangible personal property
2166	2166	shall be appraised by the county appraiser at its fair market value as of
2167	2167	January 1 in accordance with K.S.A. 79-503a, and amendments thereto,
2168	2168	unless otherwise specified by law.
2169	2169	Sec. 28. On and after January 1, 2025, K.S.A. 2022 Supp. 79-1460 is
2170	2170	hereby amended to read as follows: 79-1460. (a) The county appraiser
2171	2171	shall notify each taxpayer in the county annually on or before March 1 for
2172	2172	real property and May 1 for personal property, by mail directed to the
2173	2173	taxpayer's last known address, of the classification and appraised valuation
2174	2174	of the taxpayer's property, except that, the valuation for all real property
2175	2175	shall not be increased unless the record of the latest physical inspection
2176	2176	was reviewed by the county or district appraiser, and documentation exists
2177	2177	to support such increase in valuation in compliance with the directives and
2178	2178	specifications of the director of property valuation, and such record and
2179	2179	documentation is available to the affected taxpayer. The valuation for all
2180	2180	real property also shall not be increased solely as the result of normal
2181	2181	repair, replacement or maintenance of existing structures, equipment or
2182	2182	improvements on the property. For purposes of this section, "normal
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2225	2225	43 SB 323 27
2226	2226	repair, replacement or maintenance" does not include new construction as
2227	2227	defined in this section. For the next two taxable years following the
2228	2228	taxable year that the valuation for commercial real property has been
2229	2229	reduced due to a final determination made pursuant to the valuation
2230	2230	appeals process, the county appraiser shall review the computer-assisted
2231	2231	mass-appraisal of the property and if the valuation in either of those two
2232	2232	years exceeds the value of the previous year by more than 5%, excluding
2233	2233	new construction, change in use or change in classification, the county
2234	2234	appraiser shall either: (1) Adjust the valuation of the property based on the
2235	2235	information provided in the previous appeal; or (2) order an independent
2236	2236	fee simple appraisal of the property to be performed by a Kansas certified
2237	2237	real property appraiser. As used in this section, "new construction" means
2238	2238	the construction of any new structure or improvements or the remodeling
2239	2239	or renovation of any existing structures or improvements on real property.
2240	2240	When the valuation for real property has been reduced due to a final
2241	2241	determination made pursuant to the valuation appeals process for the prior
2242	2242	year, and the county appraiser has already certified the appraisal rolls for
2243	2243	the current year to the county clerk pursuant to K.S.A. 79-1466, and
2244	2244	amendments thereto, the county appraiser may amend the appraisal rolls
2245	2245	and certify the changes to the county clerk to implement the provisions of
2246	2246	this subsection and reduce the valuation of the real property to the prior
2247	2247	year's final determination, except that such changes shall not be made after
2248	2248	October 31 of the current year. For the purposes of this section and in the
2249	2249	case of real property, the term "taxpayer" shall be deemed to be the person
2250	2250	in ownership of the property as indicated on the records of the office of
2251	2251	register of deeds or county clerk and, in the case where the real property or
2252	2252	improvement thereon is the subject of a lease agreement, such term shall
2253	2253	also be deemed to include the lessee of such property if the lease
2254	2254	agreement has been recorded or filed in the office of the register of deeds.
2255	2255	Such notice shall specify separately both the previous and current
2256	2256	appraised and assessed values for each property class identified on the
2257	2257	parcel. Such notice shall also contain the uniform parcel identification
2258	2258	number prescribed by the director of property valuation. Such notice shall
2259	2259	also contain a statement of the taxpayer's right to appeal, the procedure to
2260	2260	be followed in making such appeal and the availability without charge of
2261	2261	the guide devised pursuant to subsection (b). Such notice may, and if the
2262	2262	board of county commissioners so require, shall provide the parcel
2263	2263	identification number, address and the sale date and amount of any or all
2264	2264	sales utilized in the determination of appraised value of residential real
2265	2265	property. In any year in which no change in appraised valuation of any real
2266	2266	property from its appraised valuation in the next preceding year is
2267	2267	determined, an alternative form of notification which has been approved
2268	2268	by the director of property valuation may be utilized by a county. Failure
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2312	2312	to timely mail or receive such notice shall in no way invalidate the
2313	2313	classification or appraised valuation as changed. The secretary of revenue
2314	2314	shall adopt rules and regulations necessary to implement the provisions of
2315	2315	this section.
2316	2316	(b) For all taxable years commencing after December 31, 1999, there
2317	2317	shall be provided to each taxpayer, upon request, a guide to the property
2318	2318	tax appeals process. The director of the division of property valuation shall
2319	2319	devise and publish such guide, and shall provide sufficient copies thereof
2320	2320	to all county appraisers. Such guide shall include but not be limited to: (1)
2321	2321	A restatement of the law which pertains to the process and practice of
2322	2322	property appraisal methodology, including the contents of K.S.A. 79-503a
2323	2323	and 79-1460, and amendments thereto; (2) the procedures of the appeals
2324	2324	process, including the order and burden of proof of each party and time
2325	2325	frames required by law; and (3) such other information deemed necessary
2326	2326	to educate and enable a taxpayer to properly and competently pursue an
2327	2327	appraisal appeal.
2328	2328	Sec. 29. On and after January 1, 2025, K.S.A. 79-1460a is hereby
2329	2329	amended to read as follows: 79-1460a. Annually, at least 10 business days
2330	2330	prior to the mailing of change of valuation notices pursuant to K.S.A. 79-
2331	2331	1460, and amendments thereto, the county or district appraiser shall cause
2332	2332	to be published in the official county newspaper and on the official county
2333	2333	website, if the county maintains a county website, the results of the market
2334	2334	study analysis as prescribed by the director of the division of property
2335	2335	valuation of the department of revenue.
2336	2336	Sec. 30. On and after January 1, 2025, K.S.A. 79-1466 is hereby
2337	2337	amended to read as follows: 79-1466. Commencing on January 1 of each
2338	2338	year, the county or district appraiser shall transmit the taxable real property
2339	2339	appraisals and the exempt real property appraisals to the county clerk
2340	2340	continually upon the completion thereof.
2341	2341	Upon completion of transmission of such appraisals to the county clerk,
2342	2342	on or before June 1 of each year, the county or district appraiser shall
2343	2343	deliver a document certifying that such appraisals constitute the complete
2344	2344	appraisal rolls for real property.
2345	2345	The taxable real property appraisal roll shall consist of all real property
2346	2346	appraisals which in aggregate list all taxable land and improvements
2347	2347	located within the county.
2348	2348	The exempt real property appraisal roll shall consist of all real property
2349	2349	appraisals which in aggregate list all exempt land and improvements
2350	2350	located within the county.
2351	2351	All transmissions required by this section may be made electronically.
2352	2352	Sec. 31. On and after January 1, 2025, K.S.A. 79-1467 is hereby
2353	2353	amended to read as follows: 79-1467. Commencing on January 1 of each
2354	2354	year, the county or district appraiser shall transmit the taxable personal
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2398	2398	property appraisals to the county clerk continually upon the completion
2399	2399	thereof. Upon completion of transmission of such appraisals to the county
2400	2400	clerk, on or before June 1 each year, the county or district appraiser shall
2401	2401	deliver a document certifying that such appraisals constitute the complete
2402	2402	appraisal rolls for personal property except for personal property which
2403	2403	may be subject to investigation and valuation pursuant to law or personal
2404	2404	property which may have escaped appraisal in any year, in which cases the
2405	2405	appraiser shall transmit to the clerk, upon completion, the appraisals of
2406	2406	such property and the clerk shall add the same to the taxable personal
2407	2407	property roll at such time.
2408	2408	The taxable personal property roll shall consist of all personal property
2409	2409	appraisals completed by the county or district appraiser.
2410	2410	The exempt personal property roll shall include all personal property
2411	2411	appraisals completed by the county or district appraiser on personal
2412	2412	property that is exempt from ad valorem taxation and is required to be
2413	2413	listed with the county or district appraiser.
2414	2414	All transmissions required by this section may be made electronically.
2415	2415	Sec. 32. On and after January 1, 2025, K.S.A. 2022 Supp. 79-1476 is
2416	2416	hereby amended to read as follows: 79-1476. The director of property
2417	2417	valuation is hereby directed and empowered to administer and supervise a
2418	2418	statewide program of reappraisal of all real property located within the
2419	2419	state. Except as otherwise authorized by K.S.A. 19-428, and amendments
2420	2420	thereto, Each county shall comprise a separate appraisal district under such
2421	2421	program, and the county appraiser shall have the duty of reappraising all of
2422	2422	the real property in the county pursuant to guidelines and timetables
2423	2423	prescribed by the director of property valuation and of updating the same
2424	2424	on an annual basis. In the case of multi-county appraisal districts, the
2425	2425	district appraiser shall have the duty of reappraising all of the real property
2426	2426	in each of the counties comprising the district pursuant to such guidelines
2427	2427	and timetables and of updating the same on an annual basis. Commencing
2428	2428	in 2000, Every parcel of real property shall be actually viewed and
2429	2429	inspected by the county or district appraiser once every six years.
2430	2430	Compilation of data for the initial preparation or updating of
2431	2431	inventories for each parcel of real property and entry thereof into the state
2432	2432	computer system as provided for in K.S.A. 79-1477, and amendments
2433	2433	thereto, shall be completed not later than January 1, 1989. Whenever the
2434	2434	director determines that reappraisal of all real property within a county is
2435	2435	complete, notification thereof shall be given to the governor and to the
2436	2436	state board of tax appeals.
2437	2437	Valuations shall be established for each parcel of real property at its fair
2438	2438	market value in money in accordance with the provisions of K.S.A. 79-
2439	2439	503a, and amendments thereto.
2440	2440	In addition thereto, valuations shall be established for each parcel of
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2484	2484	land devoted to agricultural use upon the basis of the agricultural income
2485	2485	or productivity attributable to the inherent capabilities of such land in its
2486	2486	current usage under a degree of management reflecting median production
2487	2487	levels in the manner hereinafter provided. A classification system for all
2488	2488	land devoted to agricultural use shall be adopted by the director of
2489	2489	property valuation using criteria established by the United States
2490	2490	department of agriculture natural resources conservation service. For all
2491	2491	taxable years commencing after December 31, 1989, all land devoted to
2492	2492	agricultural use that is subject to the federal conservation reserve program
2493	2493	shall be classified as cultivated dry land for the purpose of valuation for
2494	2494	property tax purposes pursuant to this section, except that for all taxable
2495	2495	years commencing after December 31, 2022, all land devoted to
2496	2496	agricultural use that is subject to the federal grassland conservation reserve
2497	2497	program (CRP grasslands) shall be classified as grassland for the purpose
2498	2498	of valuation for property tax purposes pursuant to this section. For all
2499	2499	taxable years commencing after December 31, 1999, all land devoted to
2500	2500	agricultural use that is subject to the federal wetlands reserve program
2501	2501	shall be classified as native grassland for the purpose of valuation for
2502	2502	property tax purposes pursuant to this section. Productivity of land devoted
2503	2503	to agricultural use shall be determined for all land classes within each
2504	2504	county or homogeneous region based on an average of the eight calendar
2505	2505	years immediately preceding the calendar year that immediately precedes
2506	2506	the year of valuation, at a degree of management reflecting median
2507	2507	production levels. The director of property valuation shall determine
2508	2508	median production levels based on information available from state and
2509	2509	federal crop and livestock reporting services, the natural resources
2510	2510	conservation service, and any other sources of data that the director
2511	2511	considers appropriate.
2512	2512	The share of net income from land in the various land classes within
2513	2513	each county or homogeneous region that is normally received by the
2514	2514	landlord shall be used as the basis for determining agricultural income for
2515	2515	all land devoted to agricultural use except pasture or rangeland. The net
2516	2516	income normally received by the landlord from such land shall be
2517	2517	determined by deducting expenses normally incurred by the landlord from
2518	2518	the share of the gross income normally received by the landlord. The net
2519	2519	rental income normally received by the landlord from pasture or rangeland
2520	2520	within each county or homogeneous region shall be used as the basis for
2521	2521	determining agricultural income from such land. The net rental income
2522	2522	from pasture and rangeland that is normally received by the landlord shall
2523	2523	be determined by deducting expenses normally incurred from the gross
2524	2524	income normally received by the landlord. Commodity prices, crop yields
2525	2525	and pasture and rangeland rental rates and expenses shall be based on an
2526	2526	average of the eight calendar years immediately preceding the calendar
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2570	2570	year that immediately precedes the year of valuation. Net income for every
2571	2571	land class within each county or homogeneous region shall be capitalized
2572	2572	at a rate determined to be the sum of the contract rate of interest on new
2573	2573	federal land bank loans in Kansas on July 1 of each year averaged over a
2574	2574	five-year period that includes the five years immediately preceding the
2575	2575	calendar year which immediately precedes the year of valuation, plus a
2576	2576	percentage not less than 0.75% nor more than 2.75%, as determined by the
2577	2577	director of property valuation, except that the capitalization rate calculated
2578	2578	for property tax year 2003, and all such years thereafter, shall not be less
2579	2579	than 11% nor more than 12%.
2580	2580	Based on the foregoing procedures, the director of property valuation
2581	2581	shall make an annual determination of the value of land within each of the
2582	2582	various classes of land devoted to agricultural use within each county or
2583	2583	homogeneous region and furnish the same to the several county appraisers
2584	2584	who shall classify such land according to its current usage and apply the
2585	2585	value applicable to such class of land according to the valuation schedules
2586	2586	prepared and adopted by the director of property valuation under the
2587	2587	provisions of this section.
2588	2588	It is the intent of the legislature that appraisal judgment and appraisal
2589	2589	standards be followed and incorporated throughout the process of data
2590	2590	collection and analysis and establishment of values pursuant to this
2591	2591	section.
2592	2592	For the purpose of the foregoing provisions of this section, the phrase
2593	2593	"land devoted to agricultural use" shall mean means and include includes
2594	2594	land, regardless of whether it is located in the unincorporated area of the
2595	2595	county or within the corporate limits of a city, that is devoted to the
2596	2596	production of plants, animals or horticultural products, including, but not
2597	2597	limited to: Forages; grains and feed crops; dairy animals and dairy
2598	2598	products; poultry and poultry products; beef cattle, sheep, swine and
2599	2599	horses; bees and apiary products; trees and forest products; fruits, nuts and
2600	2600	berries; vegetables; and nursery, floral, ornamental and greenhouse
2601	2601	products. "Land devoted to agricultural use" shall include includes land
2602	2602	established as a controlled shooting area pursuant to K.S.A. 32-943, and
2603	2603	amendments thereto, which shall be deemed to be land devoted to
2604	2604	agricultural use. "Land devoted to agricultural use" shall include includes
2605	2605	land that is utilized by zoos that hold a valid class C exhibitor license
2606	2606	issued by the United States department of agriculture. "Land devoted to
2607	2607	agricultural use" shall include includes land otherwise devoted to the
2608	2608	production of plants, animals or horticultural products that is incidentally
2609	2609	used for agritourism activity. For purposes of this section, "agritourism
2610	2610	activity" means any activity that allows members of the general public, for
2611	2611	recreational, entertainment or educational purposes, to view or enjoy rural
2612	2612	activities, including, but not limited to, farming activities, ranching
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2656	2656	activities or historic, cultural or natural attractions. An activity may be an
2657	2657	"agritourism activity" whether or not the participant pays to participate in
2658	2658	the activity. An activity is not an "agritourism activity" if the participant is
2659	2659	paid to participate in the activity. If a parcel has land devoted to
2660	2660	agricultural purposes and land used for suburban residential acreages, rural
2661	2661	home sites or farm home sites, the county appraiser shall determine the
2662	2662	amount of the parcel used for agricultural purposes and value and assess it
2663	2663	accordingly as land devoted to agricultural purposes. The county appraiser
2664	2664	shall then determine the amount of the remaining land used for such other
2665	2665	purposes and value and assess that land according to its use.
2666	2666	The term "expenses" shall mean means those expenses typically
2667	2667	incurred in producing the plants, animals and horticultural products
2668	2668	described above, including management fees, production costs,
2669	2669	maintenance and depreciation of fences, irrigation wells, irrigation laterals
2670	2670	and real estate taxes, but the term shall does not include those expenses
2671	2671	incurred in providing temporary or permanent buildings used in the
2672	2672	production of such plants, animals and horticultural products.
2673	2673	The provisions of this act shall not be construed to conflict with any
2674	2674	other provisions of law relating to the appraisal of tangible property for
2675	2675	taxation purposes including the equalization processes of the county and
2676	2676	state board of tax appeals.
2677	2677	Sec. 33. On and after January 1, 2025, K.S.A. 79-1479 is hereby
2678	2678	amended to read as follows: 79-1479. (a) On or before January 15, 1992,
2679	2679	and quarterly thereafter, the county or district appraiser shall submit to the
2680	2680	director of property valuation a progress report indicating actions taken
2681	2681	during the preceding quarter calendar year to implement the appraisal of
2682	2682	property in the county or district. Whenever the director of property
2683	2683	valuation shall determine that any county has failed, neglected or refused
2684	2684	to properly provide for the appraisal of property or the updating of the
2685	2685	appraisals on an annual basis in substantial compliance with the provisions
2686	2686	of law and the guidelines and timetables prescribed by the director, the
2687	2687	director shall file with the state board of tax appeals a complaint stating the
2688	2688	facts upon which the director has made the determination of
2689	2689	noncompliance as provided by K.S.A. 79-1413a, and amendments thereto.
2690	2690	If, as a result of such proceeding, the state board of tax appeals finds that
2691	2691	the county is not in substantial compliance with the provisions of law and
2692	2692	the guidelines and timetables of the director of property valuation
2693	2693	providing for the appraisal of all property in the county or the updating of
2694	2694	the appraisals on an annual basis, it shall order the immediate assumption
2695	2695	of the duties of the office of county appraiser by the director of the
2696	2696	division of property valuation until such time as the director of property
2697	2697	valuation determines that the county is in substantial compliance with the
2698	2698	provisions of law. In addition, the board shall order the state treasurer to
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2742	2742	withhold all or a portion of the county's entitlement to moneys from either
2743	2743	or both of the local ad valorem tax reduction fund and the city and county
2744	2744	revenue sharing fund for the year following the year in which the order is
2745	2745	issued. Upon service of any such order on the board of county
2746	2746	commissioners, the appraiser shall immediately deliver to the director of
2747	2747	property valuation, or the director's designee, all books, records and papers
2748	2748	pertaining to the appraiser's office.
2749	2749	Any county for which the director of the division of property valuation
2750	2750	is ordered by the state board of tax appeals to assume the responsibility
2751	2751	and duties of the office of county appraiser shall reimburse the state for the
2752	2752	actual costs incurred by the director of the division of property valuation in
2753	2753	the assumption and carrying out of such responsibility and duties,
2754	2754	including any contracting costs in the event it is necessary for the director
2755	2755	of property valuation to contract with private appraisal firms to carry out
2756	2756	such responsibilities and duties.
2757	2757	(b) On or before June 1 of each year, the director of property
2758	2758	valuation shall review the appraisal of property in each county or district
2759	2759	to determine if property within the county or district is being appraised or
2760	2760	valued in accordance with the requirements of law. If the director
2761	2761	determines the property in any county or district is not being appraised in
2762	2762	accordance with the requirements of law, the director of property valuation
2763	2763	shall notify the county or district appraiser and the board of county
2764	2764	commissioners of any county or counties affected that the county has 30
2765	2765	days within which to submit to the director a plan for bringing the
2766	2766	appraisal of property within the county into compliance.
2767	2767	If a plan is submitted and approved by the director the county or district
2768	2768	shall proceed to implement the plan as submitted. The director shall
2769	2769	continue to monitor the program to insure that the plan is implemented as
2770	2770	submitted. If no plan is submitted or if the director does not approve the
2771	2771	plan, the director shall petition the state board of tax appeals for a review
2772	2772	of the plan or, if no plan is submitted, for authority for the division of
2773	2773	property valuation to assume control of the appraisal program of the
2774	2774	county and to proceed to bring the same into compliance with the
2775	2775	requirements of law.
2776	2776	If the state board of tax appeals approves the plan, the county or district
2777	2777	appraiser shall proceed to implement the plan as submitted. If no plan has
2778	2778	been submitted or the plan submitted is not approved, the board shall fix a
2779	2779	time within which the county may submit a plan or an amended plan for
2780	2780	approval. If no plan is submitted and approved within the time prescribed
2781	2781	by the board, the board shall order the division of property valuation to
2782	2782	assume control of the appraisal program of the county and shall certify its
2783	2783	order to the state treasurer who shall withhold distributions of the county's
2784	2784	share of moneys from the county and city revenue sharing fund and the
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2827	2827	43 SB 323 34
2828	2828	local ad valorem tax reduction fund and credit the same to the general fund
2829	2829	of the state for the year following the year in which the board's order is
2830	2830	made. The director of property valuation shall certify the amount of the
2831	2831	cost incurred by the division in bringing the program in compliance to the
2832	2832	state board of tax appeals. The board shall order the county commissioners
2833	2833	to reimburse the state for such costs.
2834	2834	(c) The state board of tax appeals shall within 60 days after the
2835	2835	publication of the Kansas assessment/sales ratio study review such
2836	2836	publication to determine county compliance with K.S.A. 79-1439, and
2837	2837	amendments thereto. If in the determination of the board one or more
2838	2838	counties are not in substantial compliance and the director of property
2839	2839	valuation has not acted under subsection (b), the board shall order the
2840	2840	director of property valuation to take such corrective action as is necessary
2841	2841	or to show cause for noncompliance.
2842	2842	Sec. 34. On and after January 1, 2025, K.S.A. 79-1481 is hereby
2843	2843	amended to read as follows: 79-1481. No hearing officer or panel shall
2844	2844	issue an order applicable uniformly to all property in any class in any area
2845	2845	or areas of the county, which order changes the assessment of such class of
2846	2846	property in such area or areas, without the approval of the state board of
2847	2847	tax appeals. Whenever any hearing officer or panel proposes to issue any
2848	2848	such order, it shall make written application to the state board of tax
2849	2849	appeals for a hearing on such matter if such change constitutes the final
2850	2850	decision of the county. The state board of tax appeals shall set a time and
2851	2851	place for a hearing thereon within five days of receipt of such application.
2852	2852	The hearing shall be conducted in accordance with the provisions of the
2853	2853	Kansas administrative procedure act. The time set for hearing such matter
2854	2854	shall in no event be more than 30 days following the date of receipt of
2855	2855	such application. The state board of tax appeals shall notify the hearing
2856	2856	officer or panel, the county or district appraiser and the director of
2857	2857	property valuation, of the time and place set for hearing. The director of
2858	2858	property valuation shall be made a party to such hearing.
2859	2859	Sec. 35. On and after January 1, 2025, K.S.A. 79-1606 is hereby
2860	2860	amended to read as follows: 79-1606. (a) The county or district appraiser,
2861	2861	hearing officer or panel and arbitrator shall adopt, use and maintain the
2862	2862	following records, the form and method of use of which shall be
2863	2863	prescribed by the director of property valuation: (1) Appeal form,; (2)
2864	2864	hearing docket,; and (3) record of cases, including the disposition thereof.
2865	2865	(b) The county clerk shall furnish appeal forms to any taxpayer who
2866	2866	desires to appeal the final determination of the county or district appraiser
2867	2867	as provided in K.S.A. 79-1448, and amendments thereto. Any such appeal
2868	2868	shall be in writing and filed with the county clerk within 18 days of the
2869	2869	date that the final determination of the appraiser was mailed to the
2870	2870	taxpayer.
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2913	2913	43 SB 323 35
2914	2914	(c) The hearing officer or panel shall hear and determine any appeal
2915	2915	made by any taxpayer or such taxpayer's agent or attorney. All such
2916	2916	hearings shall be held in a suitable place in the county or district.
2917	2917	Sufficient evening and Saturday hearings shall be provided as shall be
2918	2918	necessary to hear all parties making requests for hearings at such times.
2919	2919	(d) Every appeal so filed shall be set for hearing by the hearing
2920	2920	officer or panel, which hearing shall be held on or before July 1, and the
2921	2921	hearing officer or panel shall have no authority to be in session thereafter,
2922	2922	except as provided in K.S.A. 79-1404, and amendments thereto. The
2923	2923	county clerk shall notify each appellant and the county or district appraiser
2924	2924	of the date for hearing of the taxpayer's appeal at least 10 days in advance
2925	2925	of such hearing. It shall be the duty of the county or district appraiser to
2926	2926	initiate the production of evidence to demonstrate, by a preponderance of
2927	2927	the evidence, the validity and correctness of the classification or appraisal
2928	2928	of residential property or real property used for commercial and industrial
2929	2929	purposes, except that no such duty shall accrue with regard to leased
2930	2930	commercial and industrial property unless the property owner has
2931	2931	furnished to the county or district appraiser a complete income and
2932	2932	expense statement for the property for the three years next proceeding
2933	2933	preceding the year of appeal. No presumption shall exist in favor of the
2934	2934	county or district appraiser with respect to the validity or correctness of
2935	2935	any such classification or valuation. Every such appeal shall be determined
2936	2936	by order of the hearing officer or panel which shall be accompanied by a
2937	2937	written explanation of the reasoning upon which such order is based. Such
2938	2938	order shall be recorded in the minutes of such hearing officer or panel on
2939	2939	or before July 5. Such recorded orders and minutes shall be open to public
2940	2940	inspection. Notice as to disposition of the appeal shall be mailed by the
2941	2941	county clerk to the taxpayer and the county or district appraiser within five
2942	2942	days after the determination.
2943	2943	Sec. 36. On and after January 1, 2025, K.S.A. 2022 Supp. 79-1609 is
2944	2944	hereby amended to read as follows: 79-1609. Any person aggrieved by any
2945	2945	order of the hearing officer or panel, or by the classification and appraisal
2946	2946	of an independent appraiser, as provided in K.S.A. 79-5b03, and
2947	2947	amendments thereto, may appeal to the state board of tax appeals by filing
2948	2948	a written notice of appeal, on forms approved by the state board of tax
2949	2949	appeals and provided by the county clerk for such purpose, stating the
2950	2950	grounds thereof and a description of any comparable property or properties
2951	2951	and the appraisal thereof upon which they rely as evidence of inequality of
2952	2952	the appraisal of their property, if that be a ground of the appeal, with the
2953	2953	state board of tax appeals and by filing a copy thereof with the county
2954	2954	clerk within 30 days after the date of the order from which the appeal is
2955	2955	taken. The notice of appeal may be signed by the taxpayer, any person
2956	2956	with an executed declaration of representative form from the property
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2999	2999	43 SB 323 36
3000	3000	valuation division of the department of revenue or any person authorized
3001	3001	to represent the taxpayer in K.S.A. 74-2433f(f), and amendments thereto.
3002	3002	A county or district appraiser may appeal to the state board of tax appeals
3003	3003	from any order of the hearing officer or panel. With regard to any matter
3004	3004	properly submitted to the board relating to the determination of valuation
3005	3005	of residential property or real property used for commercial and industrial
3006	3006	purposes for taxation purposes, it shall be the duty of the county appraiser
3007	3007	to initiate the production of evidence to demonstrate, by a preponderance
3008	3008	of the evidence, the validity and correctness of such determination. With
3009	3009	regard to leased commercial and industrial property, the burden of proof
3010	3010	shall be on the taxpayer unless, within 30 calendar days following the
3011	3011	informal meeting required by K.S.A. 79-1448, and amendments thereto,
3012	3012	the taxpayer furnished to the county or district appraiser a complete
3013	3013	income and expense statement for the property for the three years next
3014	3014	preceding the year of appeal. Such income and expense statement shall be
3015	3015	in such format that is regularly maintained by the taxpayer in the ordinary
3016	3016	course of the taxpayer's business. If the taxpayer submits a single property
3017	3017	appraisal with an effective date of January 1 of the year appealed, the
3018	3018	burden of proof shall return to the county appraiser. With regard to any
3019	3019	matter properly submitted to the board relating to the determination of
3020	3020	valuation of property for taxation purposes, the board shall not increase the
3021	3021	appraised valuation of the property to an amount greater than the final
3022	3022	determination of appraised value by the county appraiser from which the
3023	3023	taxpayer appealed.
3024	3024	Sec. 37. On and after January 1, 2025, K.S.A. 2022 Supp. 79-2005 is
3025	3025	hereby amended to read as follows: 79-2005. (a) Any taxpayer, before
3026	3026	protesting the payment of such taxpayer's taxes, shall be required, either at
3027	3027	the time of paying such taxes, or, if the whole or part of the taxes are paid
3028	3028	prior to December 20, no later than December 20, or, with respect to taxes
3029	3029	paid in whole or in part in an amount equal to at least
3030	3030	1
3031	3031	/2 of such taxes on
3032	3032	or before December 20 by an escrow or tax service agent, no later than
3033	3033	January 31 of the next year, to file a written statement with the county
3034	3034	treasurer, on forms approved by the state board of tax appeals and
3035	3035	provided by the county treasurer, clearly stating the grounds on which the
3036	3036	whole or any part of such taxes are protested and citing any law, statute or
3037	3037	facts on which such taxpayer relies in protesting the whole or any part of
3038	3038	such taxes. When the grounds of such protest is an assessment of taxes
3039	3039	made pursuant to K.S.A. 79-332a and 79-1427a, and amendments thereto,
3040	3040	the county treasurer may not distribute the taxes paid under protest until
3041	3041	such time as the appeal is final. When the grounds of such protest is that
3042	3042	the valuation or assessment of the property upon which the taxes are levied
3043	3043	is illegal or void, the county treasurer shall forward a copy of the written
3044	3044	statement of protest to the county appraiser who shall within 15 days of the
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3087	3087	43 SB 323 37
3088	3088	receipt thereof, schedule an informal meeting with the taxpayer or such
3089	3089	taxpayer's agent or attorney with reference to the property in question. At
3090	3090	the informal meeting, it shall be the duty of the county appraiser or the
3091	3091	county appraiser's designee to initiate production of evidence to
3092	3092	substantiate the valuation of such property, including a summary of the
3093	3093	reasons that the valuation of the property has been increased over the
3094	3094	preceding year, any assumptions used by the county appraiser to determine
3095	3095	the value of the property and a description of the individual property
3096	3096	characteristics, property specific valuation records and conclusions. The
3097	3097	taxpayer shall be provided with the opportunity to review the data sheets
3098	3098	applicable to the valuation approach utilized for the subject property. The
3099	3099	county appraiser shall take into account any evidence provided by the
3100	3100	taxpayer which relates to the amount of deferred maintenance and
3101	3101	depreciation of the property. The county appraiser shall review the
3102	3102	appraisal of the taxpayer's property with the taxpayer or such taxpayer's
3103	3103	agent or attorney and may change the valuation of the taxpayer's property,
3104	3104	if in the county appraiser's opinion a change in the valuation of the
3105	3105	taxpayer's property is required to assure that the taxpayer's property is
3106	3106	valued according to law, and shall, within 15 business days thereof, notify
3107	3107	the taxpayer in the event the valuation of the taxpayer's property is
3108	3108	changed, in writing of the results of the meeting. The county appraiser
3109	3109	shall not increase the appraised valuation of the property as a result of the
3110	3110	informal meeting. In the event the valuation of the taxpayer's property is
3111	3111	changed and such change requires a refund of taxes and interest thereon,
3112	3112	the county treasurer shall process the refund in the manner provided by
3113	3113	subsection (l).
3114	3114	(b) No protest appealing the valuation or assessment of property shall
3115	3115	be filed pertaining to any year's valuation or assessment when an appeal of
3116	3116	such valuation or assessment was commenced pursuant to K.S.A. 79-1448,
3117	3117	and amendments thereto, nor shall the second half payment of taxes be
3118	3118	protested when the first half payment of taxes has been protested.
3119	3119	Notwithstanding the foregoing, this provision shall not prevent any
3120	3120	subsequent owner from protesting taxes levied for the year in which such
3121	3121	property was acquired, nor shall it prevent any taxpayer from protesting
3122	3122	taxes when the valuation or assessment of such taxpayer's property has
3123	3123	been changed pursuant to an order of the director of property valuation.
3124	3124	(c) A protest shall not be necessary to protect the right to a refund of
3125	3125	taxes in the event a refund is required because the final resolution of an
3126	3126	appeal commenced pursuant to K.S.A. 79-1448, and amendments thereto,
3127	3127	occurs after the final date prescribed for the protest of taxes.
3128	3128	(d) If the grounds of such protest shall be that the valuation or
3129	3129	assessment of the property upon which the taxes so protested are levied is
3130	3130	illegal or void, such statement shall further state the exact amount of
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3173	3173	43 SB 323 38
3174	3174	valuation or assessment which the taxpayer admits to be valid and the
3175	3175	exact portion of such taxes which is being protested.
3176	3176	(e) If the grounds of such protest shall be that any tax levy, or any
3177	3177	part thereof, is illegal, such statement shall further state the exact portion
3178	3178	of such tax which is being protested.
3179	3179	(f) Upon the filing of a written statement of protest, the grounds of
3180	3180	which shall be that any tax levied, or any part thereof, is illegal, the county
3181	3181	treasurer shall mail a copy of such written statement of protest to the state
3182	3182	board of tax appeals and the governing body of the taxing district making
3183	3183	the levy being protested.
3184	3184	(g) Within 30 days after notification of the results of the informal
3185	3185	meeting with the county appraiser pursuant to subsection (a), the
3186	3186	protesting taxpayer may, if aggrieved by the results of the informal
3187	3187	meeting with the county appraiser, appeal such results to the state board of
3188	3188	tax appeals.
3189	3189	(h) After examination of the copy of the written statement of protest
3190	3190	and a copy of the written notification of the results of the informal meeting
3191	3191	with the county appraiser in cases where the grounds of such protest is that
3192	3192	the valuation or assessment of the property upon which the taxes are levied
3193	3193	is illegal or void, the board shall conduct a hearing in accordance with the
3194	3194	provisions of the Kansas administrative procedure act, unless waived by
3195	3195	the interested parties in writing. If the grounds of such protest is that the
3196	3196	valuation or assessment of the property is illegal or void the board shall
3197	3197	notify the county appraiser thereof.
3198	3198	(i) In the event of a hearing, the same shall be originally set not later
3199	3199	than 90 days after the filing of the copy of the written statement of protest
3200	3200	and a copy, when applicable, of the written notification of the results of the
3201	3201	informal meeting with the county appraiser with the board. With regard to
3202	3202	any matter properly submitted to the board relating to the determination of
3203	3203	valuation of residential property or real property used for commercial and
3204	3204	industrial purposes for taxation purposes, it shall be the duty of the county
3205	3205	appraiser to initiate the production of evidence to demonstrate, by a
3206	3206	preponderance of the evidence, the validity and correctness of such
3207	3207	determination except that no such duty shall accrue to the county or
3208	3208	district appraiser with regard to leased commercial and industrial property
3209	3209	unless the property owner has furnished to the county or district appraiser
3210	3210	a complete income and expense statement for the property for the three
3211	3211	years next preceding the year of appeal. No presumption shall exist in
3212	3212	favor of the county appraiser with respect to the validity and correctness of
3213	3213	such determination. In all instances where the board sets a request for
3214	3214	hearing and requires the representation of the county by its attorney or
3215	3215	counselor at such hearing, the county shall be represented by its county
3216	3216	attorney or counselor. The board shall take into account any evidence
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3259	3259	43 SB 323 39
3260	3260	provided by the taxpayer which relates to the amount of deferred
3261	3261	maintenance and depreciation for the property. In any appeal from the
3262	3262	reclassification of property that was classified as land devoted to
3263	3263	agricultural use for the preceding year, the taxpayer's classification of the
3264	3264	property as land devoted to agricultural use shall be presumed to be valid
3265	3265	and correct if the taxpayer provides an executed lease agreement or other
3266	3266	documentation demonstrating a commitment to use the property for
3267	3267	agricultural use, if no other actual use is evident. With regard to any matter
3268	3268	properly submitted to the board relating to the determination of valuation
3269	3269	of property for taxation purposes, the board shall not increase the
3270	3270	appraised valuation of the property to an amount greater than the appraised
3271	3271	value reflected in the notification of the results of the informal meeting
3272	3272	with the county appraiser from which the taxpayer appealed.
3273	3273	(j) When a determination is made as to the merits of the tax protest,
3274	3274	the board shall render and serve its order thereon. The county treasurer
3275	3275	shall notify all affected taxing districts of the amount by which tax
3276	3276	revenues will be reduced as a result of a refund.
3277	3277	(k) If a protesting taxpayer fails to file a copy of the written statement
3278	3278	of protest and a copy, when applicable, of the written notification of the
3279	3279	results of the informal meeting with the county appraiser with the board
3280	3280	within the time limit prescribed, such protest shall become null and void
3281	3281	and of no effect whatsoever.
3282	3282	(l) (1) In the event the board orders that a refund be made pursuant to
3283	3283	this section or the provisions of K.S.A. 79-1609, and amendments thereto,
3284	3284	or a court of competent jurisdiction orders that a refund be made, and no
3285	3285	appeal is taken from such order, or in the event a change in valuation
3286	3286	which results in a refund pursuant to subsection (a), the county treasurer
3287	3287	shall, as soon thereafter as reasonably practicable, refund to the taxpayer
3288	3288	such protested taxes and, with respect to protests or appeals commenced
3289	3289	after the effective date of this act, interest computed at the rate prescribed
3290	3290	by K.S.A. 79-2968, and amendments thereto, minus two percentage points,
3291	3291	per annum from the date of payment of such taxes from tax moneys
3292	3292	collected but not distributed. Upon making such refund, the county
3293	3293	treasurer shall charge the fund or funds having received such protested
3294	3294	taxes, except that, with respect to that portion of any such refund
3295	3295	attributable to interest the county treasurer shall charge the county general
3296	3296	fund. In the event that the state board of tax appeals or a court of
3297	3297	competent jurisdiction finds that any time delay in making its decision is
3298	3298	unreasonable and is attributable to the taxpayer, it may order that no
3299	3299	interest or only a portion thereof be added to such refund of taxes.
3300	3300	(2) No interest shall be allowed pursuant to paragraph (1) in any case
3301	3301	where the tax paid under protest was inclusive of delinquent taxes.
3302	3302	(m) Whenever, by reason of the refund of taxes previously received
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3346	3346	or the reduction of taxes levied but not received as a result of decreases in
3347	3347	assessed valuation, it will be impossible to pay for imperative functions for
3348	3348	the current budget year, the governing body of the taxing district affected
3349	3349	may issue no-fund warrants in the amount necessary. Such warrants shall
3350	3350	conform to the requirements prescribed by K.S.A. 79-2940, and
3351	3351	amendments thereto, except they shall not bear the notation required by
3352	3352	such section and may be issued without the approval of the state board of
3353	3353	tax appeals. The governing body of such taxing district shall make a tax
3354	3354	levy at the time fixed for the certification of tax levies to the county clerk
3355	3355	next following the issuance of such warrants sufficient to pay such
3356	3356	warrants and the interest thereon. All such tax levies shall be in addition to
3357	3357	all other levies authorized by law.
3358	3358	(n) Whenever a taxpayer appeals to the board of tax appeals pursuant
3359	3359	to the provisions of K.S.A. 79-1609, and amendments thereto, or pays
3360	3360	taxes under protest related to one property whereby the assessed valuation
3361	3361	of such property exceeds 5% of the total county assessed valuation of all
3362	3362	property located within such county and the taxpayer receives a refund of
3363	3363	such taxes paid under protest or a refund made pursuant to the provisions
3364	3364	of K.S.A. 79-1609, and amendments thereto, the county treasurer or the
3365	3365	governing body of any taxing subdivision within a county may request the
3366	3366	pooled money investment board to make a loan to such county or taxing
3367	3367	subdivision as provided in this section. The pooled money investment
3368	3368	board is authorized and directed to loan to such county or taxing
3369	3369	subdivision sufficient funds to enable the county or taxing subdivision to
3370	3370	refund such taxes to the taxpayer. The pooled money investment board is
3371	3371	authorized and directed to use any moneys in the operating accounts,
3372	3372	investment accounts or other investments of the state of Kansas to provide
3373	3373	the funds for such loan. Each loan shall bear interest at a rate equal to the
3374	3374	net earnings rate of the pooled money investment portfolio at the time of
3375	3375	the making of such loan. The total aggregate amount of loans under this
3376	3376	program shall not exceed $50,000,000 of unencumbered funds pursuant to
3377	3377	article 42 of chapter 75 of the Kansas Statutes Annotated, and amendments
3378	3378	thereto. Such loan shall not be deemed to be an indebtedness or debt of the
3379	3379	state of Kansas within the meaning of section 6 of article 11 of the
3380	3380	constitution of the state of Kansas. Upon certification to the pooled money
3381	3381	investment board by the county treasurer or governing body of the amount
3382	3382	of each loan authorized pursuant to this subsection, the pooled money
3383	3383	investment board shall transfer each such amount certified by the county
3384	3384	treasurer or governing body from the state bank account or accounts
3385	3385	prescribed in this subsection to the county treasurer who shall deposit such
3386	3386	amount in the county treasury. Any such loan authorized pursuant to this
3387	3387	subsection shall be repaid within four years. The county or taxing
3388	3388	subdivision shall make not more than four equal annual tax levies at the
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3432	3432	time fixed for the certification of tax levies to the county clerk following
3433	3433	the making of such loan sufficient to pay such loan within the time period
3434	3434	required under such loan. All such tax levies shall be in addition to all
3435	3435	other levies authorized by law.
3436	3436	(o) The county treasurer shall disburse to the proper funds all portions
3437	3437	of taxes paid under protest and shall maintain a record of all portions of
3438	3438	such taxes which are so protested and shall notify the governing body of
3439	3439	the taxing district levying such taxes thereof and the director of accounts
3440	3440	and reports if any tax protested was levied by the state.
3441	3441	(p) This statute shall not apply to the valuation and assessment of
3442	3442	property assessed by the director of property valuation and it shall not be
3443	3443	necessary for any owner of state assessed property, who has an appeal
3444	3444	pending before the state board of tax appeals, to protest the payment of
3445	3445	taxes under this statute solely for the purpose of protecting the right to a
3446	3446	refund of taxes paid under protest should that owner be successful in that
3447	3447	appeal.
3448	3448	Sec. 38. On and after January 1, 2025, K.S.A. 2-1915, 19-425, 19-
3449	3449	426, 19-428, 19-433, 19-434, 19-435, 19-4110, 25-101, 25-213, 25-611,
3450	3450	74-2438, 75-5105a, 79-201q, 79-201s, 79-412, 79-5a04, 79-1404, 79-
3451	3451	1404a, 79-1411b, 79-1412a, 79-1413a, 79-1420, 79-1427c, 79-1455, 79-
3452	3452	1460a, 79-1466, 79-1467, 79-1479, 79-1481 and 79-1606 and K.S.A. 2022
3453	3453	Supp. 19-430, 19-431, 19-432, 74-2433f, 79-1448, 79-1460, 79-1476, 79-
3454	3454	1609 and 79-2005 are hereby repealed.
3455	3455	Sec. 39. This act shall take effect and be in force from and after its
3456	3456	publication in the statute book.
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