This bill amends K.S.A. 79-1412a to allow county appraisers to request lease agreements from taxpayers when valuing property for property tax purposes. The amendment specifically removes the prohibition against requesting documents detailing individual lease agreements, thereby enabling appraisers to obtain this information to assist in their valuation processes. Additionally, the bill maintains the existing duties of county and district appraisers, which include supervising property listings, attending county board meetings, and preparing appraisal rolls.
Furthermore, the bill repeals the existing section of K.S.A. 79-1412a, consolidating the legal framework governing property appraisal and taxation. The changes aim to enhance the accuracy of property valuations by allowing appraisers access to relevant lease information, which can provide insight into market conditions and property use. The act will take effect upon its publication in the statute book.
Statutes affected: As introduced: 79-1412a