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Code · Kansas · Chapter 79 — Taxation

79-504. Appraisal standards; definitions.

92 words·~1 min read·/ks/chapter-79/79-504

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79-504. Appraisal standards; definitions. For the purposes of this act:
(a)"Appraisal foundation" and "foundation" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois.
(b)"Written appraisal" means a written statement used in connection with the activities of the division of property valuation or a county appraiser that is independently and impartially prepared by a county appraiser setting forth an opinion of defined value of an adequately described property as of a specific date, supported by presentation and analysis of relevant market information.
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