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§ 12. Assessment and taxation of land devoted to agricultural use. Land devoted to agricultural use may be defined by law and valued for ad valorem tax purposes upon the basis of its agricultural income or agricultural productivity, actual or potential, and when so valued such land shall be assessed at the same percent of value and taxed at the same rate as real property subject to the provisions of section 1 of this article. The legislature may, if land devoted to agricultural use changes from such use, provide for the recoupment of a part or all of the difference between the amount of the ad valorem taxes levied upon such land during a part or all of the period in which it was valued in accordance with the provisions of this section and the amount of ad valorem taxes which would have been levied upon such land during such period had it not been in agricultural use and had it been valued, assessed and taxed in accordance with section 1 of this article.

History: L. 1975, ch. 516, § 1; November 2, 1976.

Law Review and Bar Journal References:

Differential Assessment of Agricultural Land in Kansas: A Discussion and Proposal, 25 K.L.R. 215, 230 (1977).

Comprehensive Land Use Control Through Differential Assessment and Supplemental Regulation, Clarence J. Malone and Mark Ayesh, 18 W.L.J. 432, 445, 453 (1979).

The Kansas Property Tax: Understanding and Surviving Reappraisal, P. John Brady, Brian T. Howes and Greg L. Musil, 57(3) J.K.B.A. 23, 24 (1988).

Kansas Property Classification and Reappraisal: The 1986 Constitutional Amendment and Statutory Modifications, Nancy Ogle, 29 W.L.J. 26, 49 (1989).

Attorney General's Opinions:

Valuation based on agricultural income or productivity. 85-135.

Statewide reappraisal of farm land; methods of establishing valuations. 88-144.

Property valuation, county and district appraisers' duties; valuation methods; pasture and rangeland. 89-63.

Statewide reappraisal of real property; CRP land. 89-144.

Taxation; extent of classification for 501 organizations. 93-17.

Land used for agricultural purposes; valuation for taxation; application of county zoning regulations; multiple uses of property; ownership of land. 96-86.