Kansas Statutes 79-1404a. Review of valuation changes of appraiser by director of property valuation
Terms Used In Kansas Statutes 79-1404a
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- director: shall mean the director of property valuation;
(g) "classification" shall mean those classifications which apply to real property contained in Kan. See Kansas Statutes 79-1486
- Property: includes personal and real property. See Kansas Statutes 77-201
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Kansas Statutes 77-201
The director of property valuation shall have authority to review any valuation change made by a county or district appraiser pursuant to Kan. Stat. Ann. §§ 79-1448 and 79-2005, and amendments thereto, or a hearing officer or panel pursuant to Kan. Stat. Ann. § 79-1606, and amendments thereto, and may rescind such change upon written findings that such change has caused property not to be valued according to law, provided however, no valuation change shall be rescinded more than 60 days after the date of such change. Any party aggrieved by an order of the director of property valuation rescinding a valuation change may appeal such order to the state board of tax appeals as provided in Kan. Stat. Ann. § 74-2438, and amendments thereto.