Session of 1999
By Representative Weber

  9             AN  ACT relating to property taxation; concerning recipients of valuation
10             notices; amending K.S.A. 79-1460 and repealing the existing section.
12       Be it enacted by the Legislature of the State of Kansas:
13             Section  1. K.S.A. 79-1460 is hereby amended to read as follows: 79-
14       1460. The county appraiser shall notify each taxpayer in the county an-
15       nually on or before March 1 for real property and May 1 for personal
16       property, by mail directed to the taxpayer's last known address, of the
17       classification and appraised valuation of the taxpayer's property, except
18       that, the valuation for all real property shall not be increased unless: (a)
19       The record of the latest physical inspection was reviewed by the county
20       or district appraiser, and documentation exists to support such increase
21       in valuation in compliance with the directives and specifications of the
22       director of property valuation, and such record and documentation is
23       available to the affected taxpayer; and (b) for the taxable year next follow-
24       ing the taxable year that the valuation for real property has been reduced
25       due to a final determination made pursuant to the valuation appeals pro-
26       cess, documented substantial and compelling reasons exist therefor and
27       are provided by the county appraiser. For the purposes of this section
28       and in the case of real property, the term "taxpayer" shall be deemed to
29       be the person in ownership of the property as indicated on the records
30       of the office of register of deeds or county clerk and, in the case where
31       such person is a city and the real property or improvement thereon is the
32       subject of a lease agreement, such term shall be deemed to be the lessee
33       of such property. Such notice shall specify separately both the previous
34       and current appraised and assessed values for each property class iden-
35       tified on the parcel. Such notice shall also contain the uniform parcel
36       identification number prescribed by the director of property valuation.
37       Such notice shall also contain a statement of the taxpayer's right to appeal
38       and the procedure to be followed in making such appeal. In any year in
39       which no change in appraised valuation of any real property from its
40       appraised valuation in the next preceding year is determined, an alter-
41       native form of notification which has been approved by the director of
42       property valuation may be utilized by a county. Failure to timely mail or
43       receive such notice shall in no way invalidate the classification or ap-
44       praised valuation as changed. The secretary of revenue shall adopt rules
45       and regulations necessary to implement the provisions of this section. 
46       Sec.  2. K.S.A. 79-1460 is hereby repealed.
47        Sec.  3. This act shall take effect and be in force from and after its
48       publication in the statute book.