AGO 1989-063.

• Case Date: May 22, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-063. May 22, 1989ATTORNEY GENERAL OPINION NO. 89-63The Honorable Gayle Mollenkamp State Representative One Hundred Eighteenth District HC2, Box 5 Russell Springs, Kansas 67755-0005 Re: Taxation--Property Valuation, Equalizing Assessments, Appraisers and Assessment of Property; Statewide Reappraisal--Duties and Authorities of Property Valuation and County and District Appraisers; Methods of Establishing Valuations; Pasture and Rangeland Synopsis: K.S.A.1988 Supp. 79-1476 requires the director of property valuation to develop a classification system for all land devoted to agricultural use based on criteria established by the United States department of agriculture soil conservation service. Land is classified according to "quality" insofar as it is grouped by predicted production capability. The value of a particular tract of land may be further adjusted by the local appraiser to reflect adverse conditions peculiar to that tract. Cited herein: K.S.A.1988 Supp. 79-1476; Kan.Const., Art. 11, §§ 1, 12. * * * Dear Representative Mollenkamp: You have requested our opinion regarding the valuation of land devoted to agricultural use, particularly pasture and rangeland, for purposes of assessment. Specifically you question whether it is appropriate to classify these types of real property according to "quality." Article 11, sections 1(b)(1)(B) and 12 of the Kansas Constitution authorize the valuation of land devoted to agricultural use on the basis of its agricultural income or productivity, actual or potential. K.S.A.1988 Supp. 79-1476 implements these provisions:

"[v]aluations shall be established for each parcel of land devoted to agricultural use upon the basis of agricultural income or productivity attributable to the inherent capabilities of such land in its current usage or, in the case of such land which is subject to the federal conservation reserve program, in its usage immediately prior to being subject to such program, under a degree of management reflecting median production levels in the manner hereinafter provided. A classification system for all land devoted to agricultural use shall be adopted by the director of property valuation using criteria established by the United States department of agriculture soil conservation service. Productivity of land devoted to

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