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KSA 79-1476: “valuations shall be established for each parcel of land devoted to agricultural use upon the basis of the agricultural income or productivity attributable to the inherent capabilities of such land.”

Valuations differ from county to county: "The county appraiser is responsible for discovering, listing, classifying and valuing all taxable property within the county in accordance with the applicable state laws in a uniform and equal manner."

The deadline to file for an agricultural classification is March 15th.

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