Discovery of Personal Property
The County Appraiser has the duty to appraise all tangible personal property in the county. Notwithstanding the fact there are statutes which require taxpayers to list tangible personal property for assessment, the county appraiser also has the duty to list and appraise all tangible personal property in the county owned by, held, or in possession of a business.
[K.S.A. 79-1411b]
Whenever taxpayers fail to list their personal property with the county appraiser or the county appraiser is of the opinion the list filed by the taxpayer is inadequate or does not truly represent the property, the county appraiser has the duty to investigate, identify, list and value the property. The appraiser must list the property in the name of the owner and notify the owner of the assessment within five days of determining the appraised value. The county appraiser may request the county attorney, district attorney, or county counselor to subpoena and examine under oath of any person or persons, records, or documents it is reasonable to believe would be useful in determining the value of property located in the county.
[K.S.A. 79-1461]
SOURCES THE COUNTY APPRAISER CAN USE TO DISCOVER TAXABLE PERSONAL PROPERTY OR IDENTIFY ITS OWNER ARE:
- Classified Advertisements
- Business listings from the news media
- All platforms of social media
- Title and Registration Applications
- FAA Aircraft Registrations
- KS Dept. of Wildlife, Parks, & Tourism Boat Registrations
- Permits
- Real property field appraiser records
- State and local sales tax permits
- Property transfer documents/Bill of Sale
- Mobile/Manufactured Home Court Lists
- Physical inspection of the property
- Previous assessment records
- Previous Audits
- City directories
- Public Records (trade name records, Corporation charters, partnership articles)
If you have questions about Personal Property, please contact the Personal Property division of the Appraiser’s Office at 785-457-3750.