The Role of the County Appraiser
The assessment of property, except for utility owned property, for the purpose of property taxes in Kansas is the responsibility of the County Appraiser. The position is created by state statutes and is filled by appointment of the Board of County Commissioners in each county. The term of the appointment is four years.
Each County Appraiser and his or her staff must perform two basic duties. First, all property within the county must be inventoried. The types of properties most commonly handled at the county level are real property and personal property. Real property is the land and all improvements permanently affixed to the land. Personal property consists of material assets that are not permanently affixed to land such as machinery and equipment, vehicles, boats, etc. In Kansas, gas and oil properties are treated as personal property for tax purposes.