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Terms Used In Kansas Statutes 79-1469

  • Appraisal: A determination of property value.
  • Property: includes personal and real property. See Kansas Statutes 77-201

The county appraiser shall show on each appraisal record, the aggregate of which constitutes the appraisal roll, the taxing unit number corresponding to the location of the property appraised. In determining such taxing unit numbers, the county appraiser shall use the taxing unit map or maps furnished and constructed for the current taxing year by the county clerk.