Kansas Statutes Annotated

K.S.A. § 79-1412a (2026)

Powers and duties of county and district appraisers; limitations

✓ current as of May 2026

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79-1412a. Powers and duties of county and district appraisers; limitations. (a) County appraisers and district appraisers shall perform the following duties:

First. Install and maintain such records and data relating to all property in the county, taxable and exempt, as may be required by the director of property valuation.

Second. Annually, as of January 1, supervise the listing and appraisal of all real estate and personal property in the county subject to taxation except state-appraised property.

Third. Attend meetings of the county board of equalization for the purpose of aiding such board in the proper discharge of its duties, making all records available to the county board of equalization.

Fourth. Prepare the appraisal roll and certify such rolls to the county clerk.

Fifth. Supervise the township trustees, assistants, appraisers and other employees appointed by the appraiser in the performance of their duties.

Sixth. The county appraiser or district appraiser in setting values for various types of personal property, shall conform to the values for such property as shown in the personal property appraisal guides devised or prescribed by the director of property valuation.

Seventh. Carry on continuously throughout the year the process of appraising real property.

Eighth. If the county appraiser or district appraiser deems it advisable, such appraiser may appoint one or more advisory committees of not less than five persons representative of the various economic interests and geographic areas of the county to assist the appraiser in establishing unit land values, unit values for structures, productivity, classifications for agricultural lands, adjustments for location factors, and generally to advise on assessment procedures and methods.

Ninth. Perform such other duties as may be required by law.

(b) The director of property valuation shall give notice to county and district appraisers and county boards of equalization of any proposed changes in the guides, schedules or methodology for use in valuing property prescribed to the county and district appraisers for use in setting values for property within the county or district. Such notice shall also be published in the Kansas register and shall provide that such changes are available for public inspection. Changes and modifications in guides, schedules or methodology for use in valuing property which are prescribed by the director of property valuation for use by county and district appraisers on or after July 1 in any year shall not be utilized in establishing the value, for the current tax year, of any property, the value of which has previously been established for such year.

(c) Notwithstanding the provisions of this section, the county appraiser or the county appraiser's designee shall not, at any time, request the following from a taxpayer:

(1) Any appraisal of the property that was conducted for the purpose of obtaining mortgage financing;

(2) any fee appraisal with an effective date more than 12 months prior to January 1 of the valuation year under appeal; or

(3) documents detailing individual lease agreements.

Nothing in this subsection shall prohibit the county appraiser or the county appraiser's designee from requesting a certified rent roll from the taxpayer.

History: L. 1955, ch. 398, § 3; L. 1959, ch. 365, § 24; L. 1965, ch. 511, § 9; L. 1971, ch. 293, § 2; L. 1977, ch. 328, § 2; L. 1985, ch. 313, § 1; L. 1987, ch. 375, § 1; L. 2016, ch. 112, § 11; July 1.

Notes of Decisions

Cited in 15 cases (1 in the last 5 years), 1968–2022 · leading case: Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016).

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Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). · cites it 4× “See K.S.A. 79-1412a. And we give considerable weight to the fact that 21 boards of county commissioners, with a substantial portion of the state's taxable real property collectively within their taxing districts, joined to petition this court to resolve the controversy.”

Kennedy v. Bd. of Shawnee Cnty. Comm'rs, 958 P.2d 637 (Kan. 1998). · cites it 3× “The general statutory duties are set forth in K.S.A. 79-1412a. Additional duties are set forth in the position description for Shawnee County Appraiser.”

Cities Serv. Oil Co. v. Murphy, 447 P.2d 791 (Kan. 1968). · cites it 3× “The county clerk-assessor conformed to the values in such schedules pursuant to K.S.A. 79-1412a, Seventh (amended in 1965, now K.”

Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). · cites it 2× “K.S.A. 79-1412a(b) allows the Director of Property Valuation to change or modify the guides, schedules, or methodology for use in valuing property as late as June 30 of any year.”

In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007). · cites it 2× “Compare K.S.A. 79-1412a, Second with K.S.A. 79-1404, Fifteenth.”

State Ex Rel. Stephan v. Martin, 641 P.2d 1020 (Kan. 1982). · cites it 2× “K.S.A. 79-1412a sets forth the duty of the county appraiser to supervise the listing and assessment annually of all real estate and personal property in the county subject to taxation except state assessed property.”

Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). “(K.S.A. 1965 Supp. 79-1412a, Second, and 79-301.”

Salina Airport Auth. v. Bd. of Tax Appeals, 761 P.2d 1261 (Kan. Ct. App. 1988). “*88 79-1401; K.S.A. 1987 Supp. 79-1412a; K.S.A. 1987 Supp.”

In re Equalization Appeal of Walmart Stores, Inc., 513 P.3d 457 (Kan. 2022). “79-503a (property to be appraised at value on January 1 of tax year); K.S.A. 79-1412a Second (county appraiser's duty to supervise listing and appraisal of real estate annually as of January 1).”

State Ex Rel. Miller v. Dwyer, 493 P.2d 1095 (Kan. 1972). · cites it 2× “In advancing this argument the state apparently overlooks K.S.A. 79-1412a, (now K.S.A. 1971 Supp. 79-1412a) Third, which requires the county assessor, on or before May 1 of each year, to notify each taxpayer by mail as to the assessed value of his real property whenever the…”

In re Unified Sch. Dist. No. 437, 757 P.2d 314 (Kan. 1988). “79-304 and K.S.A. 1987 Supp. 79-1412a, the county appraiser lists and assesses all personal property subject to ad valorem taxation in the taxing district in which the property is located on January 1 of the tax year.”

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…”

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— K.S.A. § 79-1412a(a) — 2 cases

Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). “See K.S.A. 79-1412a. And we give considerable weight to the fact that 21 boards of county commissioners, with a substantial portion of the state's taxable real property collectively within their taxing districts, joined to petition this court to resolve the controversy.”

Kennedy v. Bd. of Shawnee Cnty. Comm'rs, 958 P.2d 637 (Kan. 1998). “The general statutory duties are set forth in K.S.A. 79-1412a. Additional duties are set forth in the position description for Shawnee County Appraiser.”

— K.S.A. § 79-1412a(b) — 1 case

Bd. of Cnty. Commissioners v. Bankoff Oil Co., 960 P.2d 1279 (Kan. 1998). “K.S.A. 79-1412a(b) allows the Director of Property Valuation to change or modify the guides, schedules, or methodology for use in valuing property as late as June 30 of any year.”

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