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10  AN ACT relating to property taxation; concerning the format of notices
11    of change in appraised valuations; amending K.S.A. 1996 Supp. 79-
12    1460 and repealing the existing section.
13
14  Be it enacted by the Legislature of the State of Kansas:
15    Section 1.  K.S.A. 1996 Supp. 79-1460 is hereby amended to read as
16  follows: 79-1460. The county appraiser shall notify each taxpayer in the
17  county annually on or before March 1 for real property and May 1 for
18  personal property, by mail directed to the taxpayer's last known address,
19  of the classification and appraised valuation of the taxpayer's property,
20  except that for tax year 1995, and each year thereafter, the valuation for
21  all real property shall not be increased unless: (a) The record of the
     latest
22  physical inspection was reviewed by the county or district appraiser, and
23  documentation exists to support such increase in valuation in compliance
24  with the directives and specifications of the director of property
     valuation,
25  and such record and documentation is available to the affected taxpayer;
26  and (b) for the taxable year next following the taxable year that the val-
27  uation for real property has been reduced due to a final determination
28  made pursuant to the valuation appeals process, documented substantial
29  and compelling reasons exist therefor and are provided by the county
30  appraiser. For the purposes of this section and in the case of real
     property,
31  the term ``taxpayer'' shall be deemed to be the person in ownership of
32  the property as indicated on the records of the office of register of deeds
33  or county clerk. Such notice shall specify separately both the previous and
34  current appraised and assessed values for each property class identified
35  on the parcel. Such notice shall also contain the uniform parcel identifi-
36  cation number prescribed by the director of property valuation. Such
37  notice shall also contain a statement of the taxpayer's right to appeal and
38  the procedure to be followed in making such appeal. In any year in which
39  no change in appraised valuation of any real property from its appraised
40  valuation in the next preceding year is determined, no notice need be
41  mailed to the taxpayer or an alternative form of notification which has
42  been approved by the director of property valuation may be utilized by
43  a county which elects to notify a taxpayer of no change in appraised
SB 107--Am.
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 1  
 2  -valuation. Failure to timely mail or receive such notice shall in no way
 3  invalidate the classification or appraised valuation as changed. The sec-
 4  retary of revenue shall adopt rules and regulations necessary to imple-
 5  ment the provisions of this section.
 6    Sec. 2.  K.S.A. 1996 Supp. 79-1460 is hereby repealed.
 7    Sec. 3.  This act shall take effect and be in force from and after its
 8  publication in the statute book.