79-1456.
Duty of county appraiser to follow guidelines, procedures and methodologies of director of property valuation; deviation from appraisal guides, when; rules and regulations.
(a) The county appraiser shall follow the policies, procedures and guidelines of the director of property valuation in the performance of the duties of the office of county appraiser. If the director has developed and adopted methodologies to value specific types of property, the county appraiser shall be required to follow such methodologies. Prior to January 1, 2017, the secretary of revenue shall adopt rules and regulations necessary to administer the provisions of this section.
(b) The county appraiser in establishing values for various types of personal property, shall conform to the values for such property as shown in the personal property appraisal guides prescribed or furnished by the director of property valuation. The county appraiser may deviate from the values shown in such guides on an individual piece of personal property for just cause shown and in a manner consistent with achieving fair market value.
History:
L. 1982, ch. 391, § 3; L. 2016, ch. 112, § 14; July 1.
Notes of Decisions
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021).
· cites it 9× “K.S.A. 79-1456 requires a county appraiser, when establishing values for various types of personal property, to conform to the values for such property shown in the personal property appraisal guides prescribed or furnished by the Director of Property Valuation.”
Cimarex Energy Co. v. Seward Cnty. Bd. of Cnty. Commissioners, 164 P.3d 833 (Kan. Ct. App. 2007).
· cites it 10× “Under K.S.A. 79-1456, a county appraiser is obligated to follow the Oil and Gas Appraisal Guide (Guide) prescribed by the Director of Property Valuation in the valuation of oil and gas producing *300 properties.”
In Re the Equalization Appeal of Kansas Star Casino, L.L.C., 362 P.3d 1109 (Kan. Ct. App. 2015).
“Kansas Star counters with two arguments: first, it asserts that the Property Valuation Division (PVD) of the Kansas Department of Revenue, which promulgates rules and regulations binding on county appraisers pursuant to K.S.A. 79-1456, has stated that the following categories…”
In Re the Appeal of the Dir. of Prop. Valuation, 791 P.2d 1338 (Kan. Ct. App. 1989).
“However, K.S.A. 79-1456 provides that margin for deviation as follows: “The county appraiser shall follow the policies, procedures and guidelines of the director of property valuation in the performance of the duties of the office of county appraiser.”
Helmerich & Payne, Inc. v. Bd. of Seward Cnty. Commissioners, 115 P.3d 149 (Kan. Ct. App. 2005).
“” K.S.A. 79-1456. In determining the value of such property, the appraiser must also consider statutory factors of value: “Except as otherwise provided in subsection (b) of this section, in determining the value of oil and gas leases or properties the appraiser shall take into…”
In re the Protest of Smith, 39 P.3d 66 (Kan. 2002).
“K.S.A. 79-1456 requires county appraisers to ‘follow the policies, procedures and guidelines of the director of property valuation in the performance of the duties of the office of county appraiser.”
In re Tax Appeal of Barker (Kan. Ct. App. 2017).
· cites it 2× “3d 833 (2007) ("Under K.S.A. 79-1456, a county appraiser is obligated to follow the Oil and Gas Appraisal Guide [Guide] prescribed by the Director of Property Valuation in the valuation of oil and gas producing properties.”
All. Well Serv., Inc. v. Pratt Cnty., Kansas (Kan. Ct. App. 2022).
“Standard of Review and Legal Maxims The director of the PVD is tasked with devising or prescribing guides for the valuation of personal property, including the Guide at issue.”
In re Equalization Appeal of Kansas Star Casino ( (Kan. Ct. App. 2015).
“Kansas Star counters with two arguments: first, it asserts that the Property Valuation Division (PVD) of the Kansas Department of Revenue, which promulgates rules and regulations binding on county appraisers pursuant to K.S.A. 79-1456, has stated that the following categories…”
— K.S.A. § 79-1456(a) — 2 cases
In re Tax Appeal of Barker (Kan. Ct. App. 2017).
“3d 833 (2007) ("Under K.S.A. 79-1456, a county appraiser is obligated to follow the Oil and Gas Appraisal Guide [Guide] prescribed by the Director of Property Valuation in the valuation of oil and gas producing properties.”
All. Well Serv., Inc. v. Pratt Cnty., Kansas (Kan. Ct. App. 2022).
“Standard of Review and Legal Maxims The director of the PVD is tasked with devising or prescribing guides for the valuation of personal property, including the Guide at issue.”
— K.S.A. § 79-1456(b) — 1 case
In re Tax Appeal of River Rock Energy Co., 492 P.3d 1157 (Kan. 2021).
“K.S.A. 79-1456 requires a county appraiser, when establishing values for various types of personal property, to conform to the values for such property shown in the personal property appraisal guides prescribed or furnished by the Director of Property Valuation.”
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