SESSION OF 1999



SUPPLEMENTAL NOTE ON SENATE BILL NO. 9



As Recommended by Senate Committee on

Assessment and Taxation





Brief(1)



S.B. 9 would amend K.S.A. 79-1476 to decelerate from four to six years the amount of time county appraisers have to physically inspect each parcel of real estate. County appraisers would be deemed to be in compliance with the statute when 17 percent of the parcels are inspected in any given year.





Background



Nothing in the bill changes the requirement that all real estate is to be reappraised annually.



The bill was supported by the Kansas County Appraisers Association and the Kansas Association of Counties. Similar legislation was approved by the Senate in 1998.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/bill_search.html.