How does the county appraiser discover taxable personal property?
Owners of personal property are required by law to list their property as of the first day of January each year with the county appraiser. If the owner does not list his or her property, the appraiser has several methods for discovering property that belongs on the tax roll. Some examples are: accessing information on public records, viewing the property, obtaining information from lessees and others that are required to list property they do not own, but have in their possession or control, etc. [K.S.A.
