Kansas § 79-5a27 Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure

Kansas Statutes

§ 79-5a27 — Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure

Kansas § 79-5a27

Ch. 79TAXATION

Art. 5aPUBLIC UTILITIES

This text of Kansas § 79-5a27 (Certification of assessed valuations apportioned to taxing districts to county clerks; application for exemption, procedure) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-5a27 (2026).

Text

On or before June 1 each year, the director of property valuation shall certify to the county clerk of each county the amount of assessed valuation apportioned to each taxing unit therein for properties valued and assessed under K.S.A. 79-5a01 et seq., and amendments thereto. The county clerk shall include such assessed valuations in the applicable taxing districts with all other assessed valuations in those taxing districts and on or before June 15 notify the appropriate officials of each taxing district within the county of the assessed valuation estimates to be utilized in the preparation of budgets for ad valorem tax purposes, except that for tax year 2024, the deadline shall be extended to July 1, 2024. If in any year the county clerk has not received the applicable valuations from th

Free access — add to your briefcase to read the full text and ask questions with AI

On or before June 1 each year, the director of property valuation shall certify to the county clerk of each county the amount of assessed valuation apportioned to each taxing unit therein for properties valued and assessed under K.S.A. 79-5a01 et seq., and amendments thereto. The county clerk shall include such assessed valuations in the applicable taxing districts with all other assessed valuations in those taxing districts and on or before June 15 notify the appropriate officials of each taxing district within the county of the assessed valuation estimates to be utilized in the preparation of budgets for ad valorem tax purposes, except that for tax year 2024, the deadline shall be extended to July 1, 2024. If in any year the county clerk has not received the applicable valuations from the director of property valuation, the county clerk shall use the applicable assessed valuations of the preceding year as an estimate for such notification. If the public utility has filed an application for exemption of all or a portion of its property, the director shall notify the county clerk that the exemption application has been filed and the county clerk shall not be required to include such assessed valuation in the applicable taxing districts until such time as the application is denied by the state board of tax appeals or, if judicial review of the board's order is sought, until such time as judicial review is finalized.

Legislative History

L. 1987, ch. 373, § 4; L. 2005, ch. 199, § 2; L. 2008, ch. 182, § 4; L. 2009, ch. 143, § 33; L. 2014, ch. 141, § 87; L. 2016, ch. 66, § 1; L. 2024, ch. 1, § 11 (Special Session); June 27.