K.S.A. » Chapter 79
Kansas Statutes Annotated

K.S.A. § 79-1455 (2026)

County as separate appraisal district; duty to appraise annually

✓ current as of May 2026
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79-1455. County as separate appraisal district; duty to appraise annually. Except for counties which have formed appraisal districts pursuant to K.S.A. 19-425 et seq., each county shall comprise a separate appraisal unit, and the county appraiser shall have the duty of appraising all real and tangible personal property in the county.

District appraisers shall have the powers and duties vested in and imposed upon county appraisers. The term "county appraiser" shall be construed to include "district appraiser."

Each year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.S.A. 79-503a unless otherwise specified by law.

History: L. 1982, ch. 391, § 1; July 1.

Notes of Decisions
Cited in 13 cases (7 in the last 5 years), 2004–2026 · leading case: In Re the Equalization Proceeding of the Amoco Prod. Co., 102 P.3d 1176 (Kan. Ct. App. 2004).
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In Re the Equalization Proceeding of the Amoco Prod. Co., 102 P.3d 1176 (Kan. Ct. App. 2004). · cites it 2× “(K.S.A. 79-1455.) When a taxpayer challenges BOTA’s use of a county’s appraisal in assessing the fair market value of property for tax purposes, the reviewing court must determine whether BOTA’s valuation was supported by substantial competent evidence and whether BOTA’s action…”
In Re the Protests of Oakhill Land Co., 269 P.3d 876 (Kan. Ct. App. 2012). “79-1460(a). The appraiser must make a classification and determine an appraised value before providing notice of it, so the Court of Tax Appeals correctly concluded that the statute implies that these acts must be done by March 1 if notice is to be sent on the statutory schedule.”
In re Equalization of Target Corp., 410 P.3d 939 (Kan. Ct. App. 2017). “Kansas law requires all appraisals to be prepared in accordance with USPAP standards.”
In Re the Protest of United Ag Servs., Inc., 159 P.3d 1050 (Kan. Ct. App. 2007). “See K.S.A. 79-1455; 79-1459(d); 79-411; 79-1466; and 79-1467.”
In re Equalization Appeals of Walmart Stores (Kan. Ct. App. 2021). · cites it 5× “K.S.A. 79-1455. 7. Fair market value is the amount that a well-informed buyer is justified in paying and a well-informed seller is justified in accepting for property in an open and competitive market, assuming that the parties are acting without undue compulsion.”
In re Equalization Appeals of Kansas CVS Pharmacy for the Years 2015 & 2016 (Kan. Ct. App. 2021). · cites it 4× “79-1455 requires that "[e]ach year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.S.A. 79-503a." K.S.A. 79-503a defines "'[f]air market value'" as the amount of…”
In re Equalization Appeals of Kansas Star Casino (Kan. Ct. App. 2020). · cites it 2× “K.S.A. 79-1455. When valuing property for ad valorem tax purposes, Kansas law requires that the valuation must be based on a fee simple interest.”
In re Equalization Appeal of Kansas Star Casino (Kan. Ct. App. 2021). · cites it 2× “K.S.A. 79-1455. 22 When determining ad valorem valuation, Kansas law requires valuation of the fee simple interest, which is defined as "'[a]bsolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of…”
In re Equalization Appeals of Walgreen Co. for Years 2015 & 2016 (Kan. Ct. App. 2021). · cites it 2× “K.S.A. 79-1455 requires that "[e]ach year all taxable and exempt real and 11 tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.”
In re Equalization of Target Corp. (Kan. Ct. App. 2017). “See K.S.A. 2016 Supp. 79-501; K.S.A. 2016 Supp.”
In re Tax Appeal of Arciterra BP (Kan. Ct. App. 2021). “K.S.A. 79-1455 requires that "[e]ach year all taxable and exempt real and tangible personal property shall be appraised by the county appraiser at its fair market value as of January 1 in accordance with K.”
In re Equalization Appeal of Kansas Star Casino (Kan. Ct. App. 2022). “" K.S.A. 79-1455. Fair market value for ad valorem tax purposes has been defined as "'[a]bsolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat.”
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