SUBSTANTIAL COMPLIANCE
Each year the State of Kansas, Department of Revenue, Property Valuation Division (PVD) audits each County Appraiser’s Office to determine whether a county is in substantial compliance with the statutory requirements to uniformly appraise real and personal property at its fair market value, as defined by K.S.A. 79-503a, and amended thereto. In order to establish whether a county is in compliance, PVD conducts a ratio study and procedural audit in each county covering items deemed essential to establishing market value. Any county achieving 75 to 100 points shall be found in substantial compliance.
Areas of review for the substantial compliance are:
Leavenworth County has been in substantial compliance each year since a complete appraisal was implemented and new values established as of January 1, 1996.
