County Appraisal of City Land Wins Nod From Kansas Appeals Court

A Kansas county’s appraisal of city-owned land using market rent values instead of actual rent values was proper, a state appeals court ruled Friday.

Council Grove, Kansas, said that the Morris County appraiser wrongly used market rent estimates to assess lakefront property owned by the city that it leases at below-market rent. According to the city, the analysis violated the Uniform Standards of Professional Appraisal Practice, which governs value-based tax appraisals in the state.

The Kansas Court of Appeals unanimously sided with the county. Kansas law doesn’t require use of actual lease rates, provided the appraiser presents sufficient evidence explaining ...