79-1609 Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board.
79-1609. Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board. Any person aggrieved by any order of the hearing officer or panel, or by the classification and appraisal of an independent appraiser, as provided in K.S.A. 79-5b03, and amendments thereto, may appeal to the state board […]
79-1610 Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied.
79-1610. Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied. Notice of the decision of the hearing officer or panel on any appeal shall be mailed to the taxpayer and the county appraiser within five days after the date of the making of […]
79-1611 Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when.
79-1611. Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when. The board of county commissioners of each county may appoint at least one hearing officer or county hearing panel of not fewer than three individuals to hear and determine appeals from the […]
79-1612 Military service, deployment outside United States; property tax deferral; rules and regulations.
79-1612. Military service, deployment outside United States; property tax deferral; rules and regulations. (a) A person who is in full-time military service of the United States and is or soon to be mobilized or deployed outside of the United States for a period of at least six months solely by reason of military orders, on […]
79-1613 Homestead destroyed or substantially destroyed by natural disaster; abatement of tax.
79-1613. Homestead destroyed or substantially destroyed by natural disaster; abatement of tax. (a) As used in this section: (1) “Destroyed or substantially destroyed” means damage of any origin sustained by a homestead as the direct result of: (A) An earthquake, flood, tornado, fire or storm; or (B) an event or occurrence which the governor of […]
79-1614 Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax.
79-1614. Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax. (a) The owner of any building listed and assessed for property taxation purposes as real property that maintains a business on the property that was shut down or restricted by the state, county, city or other political subdivision […]
79-1604 Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments.
79-1604. Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments. Immediately after the completion of the labors of the hearing officer or county or district hearing panel, the county clerk shall prepare an abstract of the assessment rolls of the county and forward it […]
79-1605 Abstract of assessment rolls; penalty for failure of county clerk to comply.
79-1605. Abstract of assessment rolls; penalty for failure of county clerk to comply. If any county clerk shall refuse or neglect to properly prepare an abstract of the assessment roll of the county and forward the same to the director of property valuation, as required by law, he or she shall forfeit to the state […]
79-1606 Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk.
79-1606. Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk. (a) The county or district appraiser, hearing officer or panel and arbitrator shall adopt, use and maintain the following records, the form and method of use of which shall be prescribed by the director of property valuation: (1) […]
79-1608 Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when.
79-1608. Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when. The board of county commissioners of any county by resolution is hereby authorized and empowered to transfer at the close of any budget year all or any part of the balance of the money in the county general fund, […]