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Current as of January 01, 2025 | Updated by Findlaw Staff
Adverse influences not sufficiently accounted for in the agricultural use valuation formula for land devoted to agricultural use shall be addressed by the director of property valuation and the county appraiser. Adverse influences include, but are not limited to, canopy cover, salinity and alkalinity, water table fluctuation and newly constructed drainage and flood control areas. The county appraiser shall address canopy cover, salinity and alkalinity, water table fluctuation and newly constructed drainage and flood control areas as follows:
(a) For canopy cover, the county appraiser shall:
(1) View the parcel;
(2) delineate the area impacted on a map;
(3) determine the appropriate reduction from actual inspection and make the appropriate reduction as follows:
(A) 0 to 25% cover = no reduction;
(B) 25% to 50% cover = 20% reduction;
(C) 50% to 75% cover = 30% reduction; and
(D) 75% to 100% cover = 50% reduction; and
(4) establish an adverse influence file for the parcel;
(b) for salinity and alkalinity, the county appraiser shall:
(1) Request that the taxpayer provide soil analysis from a crop consulting service;
(2) delineate the area impacted on a map;
(3) reduce the value as indicated by the report;
(4) establish an adverse influence file for the parcel; and
(5) notify the local United States department of agriculture natural resources conservation service (NRCS) office of the change;
(c) for water table fluctuation, the county appraiser shall:
(1) Delineate the area impacted on a map;
(2) contact the local NRCS office and request verification;
(3) contact the division of property valuation for assistance;
(4) obtain a temporary influence amount from the division of property valuation to use until the NRCS review is complete; and
(5) establish an adverse influence file for the parcel; and
(d) for newly constructed drainage and flood control areas, the county appraiser shall:
(1) View the parcel;
(2) delineate the area impacted on a map;
(3) contact the division of property valuation for assistance;
(4) receive an adverse influence amount from the division of property valuation after the division contacts the responsible agency; and
(5) establish an adverse influence file for the parcel.
Cite this article: FindLaw.com - Kansas Statutes Chapter 79. Taxation § 79-1476c. Land devoted to agricultural use; adverse influences to be addressed by the director of property valuation and the county appraiser - last updated January 01, 2025 | https://codes.findlaw.com/ks/chapter-79-taxation/ks-st-sect-79-1476c/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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