K.S.A. » Chapter 75
Kansas Statutes Annotated

K.S.A. § 75-5105a (2026)

Director of property valuation; powers and duties

✓ current as of May 2026
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75-5105a. Director of property valuation; powers and duties. The director of property valuation shall:

(a) Devise and prescribe uniform assessment forms and records, property-identification maps, land-classification maps, land-value maps, permanent record cards, and other essential assessment tools, and to assist each county with the installation and maintenance of the same.

(b) Devise or prescribe guides, or both, for the valuation of personal property. The director of property valuation may furnish to each county one copy of each guide so prescribed and a copy or copies of each guide so devised. In the preparation of such guides, the director of property valuation shall confer with representatives of the county appraisers and district appraisers, and shall seek counsel from official representatives of organized groups interested in and familiar with the value of classes of property with which they are concerned.

(c) Render all assistance possible toward uniform assessments within the counties and throughout the state.

(d) Assist county appraisers and district appraisers to determine the fair market value in money of nonstate assessed properties, the valuation of which requires specialized technical knowledge.

(e) Compile sales ratio data as provided by K.S.A. 79-1486 through 79-1493, and amendments thereto, and to analyze such assessment data.

(f) Perform such other duties as may be prescribed by law.

History: L. 1957, ch. 429, § 8; L. 1972, ch. 342, § 82; L. 1977, ch. 328, § 1; L. 1987, ch. 348, § 1; L. 1997, ch. 126, § 39; July 1.

Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 1978–2022 · leading case: State Ex Rel. Stephan v. Martin, 641 P.2d 1020 (Kan. 1982).
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State Ex Rel. Stephan v. Martin, 641 P.2d 1020 (Kan. 1982). · cites it 12× “"(3) The fair market value determined for farm machinery and equipment under the foregoing provisions shall be utilized in the personal property guides devised or prescribed by the director of property valuation under the provisions of K.S.A. 75-5105a, and amendments thereto,…”
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). · cites it 4× “) Similarly, K.S.A. 75-5105a(b) requires the Director to "[d]evise or prescribe guides, or both, for the valuation of personal property.”
State Ex Rel. Stephan v. Martin, 608 P.2d 880 (Kan. 1980). · cites it 3× “” K.S.A. 75-5105a instructs the Director of Property Valuation of the State Department of Revenue to render assistance and provide certain assessment tools to all county and district appraisers.”
Bd. of Leavenworth Cnty. Comm'rs v. McGraw Fertilizer Serv., Inc., 933 P.2d 698 (Kan. 1997). · cites it 3× “2d 1168 (1987); see K.S.A. 75-5105a. K.S.A. 75-5105a(b) grants authority to the Director to devise guidelines.”
In Re Tax Appeal of Horizon Tele-Commc'ns, Inc., 734 P.2d 1168 (Kan. 1987). · cites it 2× “K.S.A. 75-5105a sets forth the powers and duties of the Director of Property Valuation and provides, in part, that the Director shall: “(b) Devise and/or prescribe guides showing fair market value in money of personal property.”
In Re the Equalization Proceeding of the Amoco Prod. Co., 102 P.3d 1176 (Kan. Ct. App. 2004). “Also, the county procured Coopers services under K.S.A. 75-5105a(d), which provides that the director of the PVD is required to assist county appraisers in determining the fair market value of “nonstate assessed properties, the valuation of which requires specialized technical…”
Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). “The Director, as provided by K.S.A. 75-5105a, issues appraisal guides directing that valuations of oil and gas leases shall be determined by utilizing the following formula to compute gross reserves: - X _=_ X _=_ 1.”
Cities Serv. Oil Co. v. Bd. of Cnty. Commissioners, 578 P.2d 718 (Kan. 1978). “) It was the Board of Tax Appeals which determined the manual prepared by the Director of Property Valuation did not establish a proper basis for the valuation and assessment in this case. The record reflects there was no erroneous or wrongful act by the Rice County officials in…”
All. Well Serv., Inc. v. Pratt Cnty., Kansas (Kan. Ct. App. 2022). · cites it 3× “Second, they argue the Guide violates their right of equal protection because it does not uniformly tax tangible personal 25 property it classifies as subclass 2(2) oil and gas property. Each argument is addressed in turn. A.”
John O. Farmer, Inc. v. Bd. of Ellis Cnty. Comm'rs (Kan. Ct. App. 2022). · cites it 2× “Under K.S.A. 75-5105a and K.S.A. 79-506, the Director of Property Valuation has provided guidelines for this calculation: "Average daily production per well is defined as annual production divided by 365 days divided by the number of producing wells; or, in the case of new…”
— K.S.A. § 75-5105a(b) — 5 cases
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). “) Similarly, K.S.A. 75-5105a(b) requires the Director to "[d]evise or prescribe guides, or both, for the valuation of personal property.”
Bd. of Leavenworth Cnty. Comm'rs v. McGraw Fertilizer Serv., Inc., 933 P.2d 698 (Kan. 1997). “2d 1168 (1987); see K.S.A. 75-5105a. K.S.A. 75-5105a(b) grants authority to the Director to devise guidelines.”
In Re Tax Appeal of Horizon Tele-Commc'ns, Inc., 734 P.2d 1168 (Kan. 1987). “K.S.A. 75-5105a sets forth the powers and duties of the Director of Property Valuation and provides, in part, that the Director shall: “(b) Devise and/or prescribe guides showing fair market value in money of personal property.”
All. Well Serv., Inc. v. Pratt Cnty., Kansas (Kan. Ct. App. 2022). “Second, they argue the Guide violates their right of equal protection because it does not uniformly tax tangible personal 25 property it classifies as subclass 2(2) oil and gas property. Each argument is addressed in turn. A.”
John O. Farmer, Inc. v. Bd. of Ellis Cnty. Comm'rs (Kan. Ct. App. 2022). “Under K.S.A. 75-5105a and K.S.A. 79-506, the Director of Property Valuation has provided guidelines for this calculation: "Average daily production per well is defined as annual production divided by 365 days divided by the number of producing wells; or, in the case of new…”
— K.S.A. § 75-5105a(d) — 2 cases
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021). “) Similarly, K.S.A. 75-5105a(b) requires the Director to "[d]evise or prescribe guides, or both, for the valuation of personal property.”
In Re the Equalization Proceeding of the Amoco Prod. Co., 102 P.3d 1176 (Kan. Ct. App. 2004). “Also, the county procured Coopers services under K.S.A. 75-5105a(d), which provides that the director of the PVD is required to assist county appraisers in determining the fair market value of “nonstate assessed properties, the valuation of which requires specialized technical…”
— K.S.A. § 75-5105a(h) — 1 case
State Ex Rel. Stephan v. Martin, 608 P.2d 880 (Kan. 1980). “” K.S.A. 75-5105a instructs the Director of Property Valuation of the State Department of Revenue to render assistance and provide certain assessment tools to all county and district appraisers.”
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