{"data":{"id":"us-ks/k.s.a.-79-504","jurisdiction":"us-ks","citation":"K.S.A. 79-504","heading":"Appraisal standards; definitions.","body":"For the purposes of this act:\n(a) \"Appraisal foundation\" and \"foundation\" mean the appraisal foundation established on November 30, 1987, as a not-for-profit corporation under the laws of Illinois.\n(b) \"Written appraisal\" means a written statement used in connection with the activities of the division of property valuation or a county appraiser that is independently and impartially prepared by a county appraiser setting forth an opinion of defined value of an adequately described property as of a specific date, supported by presentation and analysis of relevant market information.","path":["Chapter 79.—TAXATION","Article 5.—RULES FOR VALUING PROPERTY"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_005_0004.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:08Z","sha256":"590e3a3efc491f570ca8e7d2a3b413254cade648a7f9243122d3f6858d3042a4","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-503a","next":"us-ks/k.s.a.-79-505"},"notice":"GroundRules: Original legal text. Not legal advice."}