County Appraiser Duties
- Makes necessary changes in the classification of appraised value of property prior to certifying values to the county clerk. (K.S.A. 79-1465).
- Has responsibility in the appeals process.
- Must follow the many laws mandating how property is valued and assessed for property tax purposes.
- When the Board of Tax Appeals issues an order decreasing the value of a taxpayer's property for the prior tax year after certification, the county appraiser may change the valuation of the taxpayer's property for the current year on or before the last day of October. (K.S.A. 79-1460).
- A county appraiser must list, value, and assess property. (K.S.A. 79-1426).
- Perform the duties of office as required by law. (K.S.A. 79-1473).
Accountability of the County Appraiser
A county appraiser's primary duty is to value and assess taxable property accurately, uniformly, and according to the law in order to provide a fair base for spreading the cost of providing local services.
- Appraise property accurately, uniformly, and according to the law.
- Assess property accurately, uniformly, and according to the law.
- Discover property that has not been listed, or has not been accurately listed.
- Assure the property, which qualifies for exemption, is indeed exempt, and property that is taxable is indeed taxed.
- Discover and list all taxable property.
- The county may subpoena documents and people in order to accurately list and value real and personal property. (K.S.A. 79-1461).