As Amended by Senate Committee

          Session of 1998
By Committee on Assessment and Taxation
          10             AN ACT relating to property taxation; concerning contents of appraised
11             valuation notice; amending K.S.A. 79-1437f and 79-1460 and repealing
12             the existing sections.
14       Be it enacted by the Legislature of the State of Kansas:
15           Section 1. K.S.A. 79-1437f is hereby amended to read as follows: 79-
16       1437f. Except as other provided by K.S.A. 79-1460, and amendments
17       thereto, the contents of the real estate sales validation questionnaire shall
18       be made available only to the following people for the purposes listed
19       hereafter:
20           (a) County officials for cooperating with and assisting the director of
21       property valuation in developing the information as provided for in K.S.A.
22       79-1487, and amendments thereto;
23           (b) any property owner, or the owner's representative, for prosecut-
24       ing an appeal of the valuation of such owner's property or for determining
25       whether to make such an appeal, but access shall be limited to the con-
26       tents of those questionnaires concerning the same constitutionally pre-
27       scribed subclass of property as that of such owner's property;
28           (c) the county appraiser and appraisers employed by the county for
29       the appraisal of property located within the county;
30           (d) appraisers licensed or certified pursuant to K.S.A. 58-4101 et seq.,
31       and amendments thereto, for appraisal of property and preparation of
32       appraisal reports;
33           (e) financial institutions for conducting appraisals as required by fed-
34       eral and state regulators;
35           (f) the county appraiser or the appraiser's designee, hearing officers
36       or panels appointed pursuant to K.S.A. 79-1602 or 79-1611, and amend-
37       ments thereto, and the state board of tax appeals for conducting valuation
38       appeal proceedings;
39           (g) the board of county commissioners for conducting any of the
40       board's statutorily prescribed duties; and
41           (h) the director of property valuation for conducting any of the di-
42       rector's statutorily prescribed duties.
43           Sec. 2. K.S.A. 79-1460 is hereby amended to read as follows: 79-

SB 543--Am.


  1       1460. The county appraiser shall notify each taxpayer in the county an-
  2       nually on or before March 1 for real property and May 1 for personal
  3       property, by mail directed to the taxpayer's last known address, of the
  4       classification and appraised valuation of the taxpayer's property, except
  5       that, the valuation for all real property shall not be increased unless: (a)
  6       The record of the latest physical inspection was reviewed by the county
  7       or district appraiser, and documentation exists to support such increase
  8       in valuation in compliance with the directives and specifications of the
  9       director of property valuation, and such record and documentation is
10       available to the affected taxpayer; and (b) for the taxable year next follow-
11       ing the taxable year that the valuation for real property has been reduced
12       due to a final determination made pursuant to the valuation appeals pro-
13       cess, documented substantial and compelling reasons exist therefor and
14       are provided by the county appraiser. For the purposes of this section
15       and in the case of real property, the term ``taxpayer'' shall be deemed to
16       be the person in ownership of the property as indicated on the records
17       of the office of register of deeds or county clerk. Such notice shall specify
18       separately both the previous and current appraised and assessed values
19       for each property class identified on the parcel. Such notice shall also
20       contain the uniform parcel identification number prescribed by the di-
21       rector of property valuation. Such notice shall also contain a statement of
22       the taxpayer's right to appeal and the procedure to be followed in making
23       such appeal. Such notice may provide the address or, if the address is
24       unknown, the parcel identification number and the sale date and amount
25       of any or all sales of other residential real property utilized in the
26       determination of appraised value of residential real property. In any year
27       in which no change in appraised valuation of any real property from its
28       appraised valuation in the next preceding year is determined, an alter-
29       native form of notification which has been approved by the director of
30       property valuation may be utilized by a county. Failure to timely mail or
31       receive such notice shall in no way invalidate the classification or ap-
32       praised valuation as changed. The secretary of revenue shall adopt rules
33       and regulations necessary to implement the provisions of this section.
34           Sec. 3. K.S.A. 79-1437f and 79-1460 are hereby repealed.
35           Sec. 4. This act shall take effect and be in force from and after its
36       publication in the statute book.