79-5b01. Complex industrial property classification and appraisal; contract by director of property valuation; qualified appraisers; costs. (a) Except as provided in article 5a of chapter 79 of the Kansas statutes annotated, and amendments thereto, on or before October 15 of the year preceding the tax year for which the property is to be classified and […]
79-5b02. Same; documentation; physical inspection of the property. The director of property valuation may require the county appraiser and the taxpayer to submit such documentation to the independent appraiser described in K.S.A. 79-5b01, and amendments thereto, as necessary in order to classify and appraise the property. The taxpayer shall permit one or more physical inspections […]
79-5b03. Same; notification; objections; informal meeting. (a) The director of property valuation shall notify the taxpayer and the county appraiser on or before March 1 for real property and May 1 for personal property, of the classification and appraised valuation of the property described in K.S.A. 79-5b01, and amendments thereto. Such notification shall be mailed […]
79-5b04. Same; rules and regulations. Prior to January 1, 2015, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of K.S.A. 79-5b01 through 79-5b03, and amendments thereto. History: L. 2014, ch. 140, § 7; July 1.
79-5b05. Severability. If any provision of this act or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of this act which can be given effect without the invalid provision or application, and to this end the provisions of this act are declared to […]
