SB 107--Am.
As Amended by Senate Committee
Session of 1997
By Committee on Assessment and Taxation

10 AN ACT relating to property taxation; concerning the format of notices 11 of change in appraised valuations; amending K.S.A. 1996 Supp. 79- 12 1460 and repealing the existing section. 13 14 Be it enacted by the Legislature of the State of Kansas: 15 Section 1. K.S.A. 1996 Supp. 79-1460 is hereby amended to read as 16 follows: 79-1460. The county appraiser shall notify each taxpayer in the 17 county annually on or before March 1 for real property and May 1 for 18 personal property, by mail directed to the taxpayer's last known address, 19 of the classification and appraised valuation of the taxpayer's property, 20 except that for tax year 1995, and each year thereafter, the valuation for 21 all real property shall not be increased unless: (a) The record of the latest 22 physical inspection was reviewed by the county or district appraiser, and 23 documentation exists to support such increase in valuation in compliance 24 with the directives and specifications of the director of property valuation, 25 and such record and documentation is available to the affected taxpayer; 26 and (b) for the taxable year next following the taxable year that the val- 27 uation for real property has been reduced due to a final determination 28 made pursuant to the valuation appeals process, documented substantial 29 and compelling reasons exist therefor and are provided by the county 30 appraiser. For the purposes of this section and in the case of real property, 31 the term ``taxpayer'' shall be deemed to be the person in ownership of 32 the property as indicated on the records of the office of register of deeds 33 or county clerk. Such notice shall specify separately both the previous and 34 current appraised and assessed values for each property class identified 35 on the parcel. Such notice shall also contain the uniform parcel identifi- 36 cation number prescribed by the director of property valuation. Such 37 notice shall also contain a statement of the taxpayer's right to appeal and 38 the procedure to be followed in making such appeal. In any year in which 39 no change in appraised valuation of any real property from its appraised 40 valuation in the next preceding year is determined, no notice need be 41 mailed to the taxpayer or an alternative form of notification which has 42 been approved by the director of property valuation may be utilized by 43 a county which elects to notify a taxpayer of no change in appraised SB 107--Am. 2 1 2 -valuation. Failure to timely mail or receive such notice shall in no way 3 invalidate the classification or appraised valuation as changed. The sec- 4 retary of revenue shall adopt rules and regulations necessary to imple- 5 ment the provisions of this section. 6 Sec. 2. K.S.A. 1996 Supp. 79-1460 is hereby repealed. 7 Sec. 3. This act shall take effect and be in force from and after its 8 publication in the statute book.