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Reviser outlines legal framework for property valuation in Kansas
Summary
Amelia Kovar Donahue of the Revisor of Statutes told the Special Committee on Taxation the Kansas Constitution requires a uniform and equal basis of valuation and said the legislature has implemented that requirement through a fair-market-value standard and related statutes and appraisal standards.
Amelia Kovar Donahue, an assistant reviser in the Office of Revisor of Statutes, told the Special Committee on Taxation that the Kansas Constitution requires the Legislature to provide a “uniform and equal basis of valuation,” and that statute implements that mandate by using fair market value as the baseline for most property taxation.
Donahue told the committee the constitutional provision (Article 11, Section 1) is the starting point for valuation questions, and that the Legislature has adopted fair market value and a set of statutory factors appraisers must…
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