Attorney General Opinion No. 1992-013

Download or read book Attorney General Opinion No. 1992-013 written by Robert T. Stephan and published by . This book was released on 1992 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The final field review required by reappraisal maintenance specifications issued by the division of property valuation are mandatory in the sense that the director of the division, prosecutors and the board of tax appeals may pursue actions to penalize an appraiser for failure to conduct such a review. Moreover, upon finding that any county has not performed a final review, the director of property valuation must file a complaint with the board of tax appeals seeking reappraisal of that county. Finally, L. 1990, ch. 90, section 5 and K.S.A. 1991 Supp. 79-1460 require a specific review, including a physical inspection, of property the value of which is to be increased in tax years 1990 or 1992 and subsequent years. If this review is not performed, the value of the property (excluding agricultural land) may not be increased. Cited herein: K.S.A. 79-401; 79-411; K.S.A. 1991 Supp. 79-1413a; 79-1460; 79-1479; L. 1990, ch. 90, section 5.