Attorney General Opinion No.

Sandra L. Jacquot, County Counselor Shawnee County Courthouse 200 S.E. Seventh Street, Suite 100 Topeka, Kansas 66603-3932

Dear Ms. Jacquot:

You request our opinion regarding the subpoena power granted under K.S.A. 79-1461. Specifically your question is this:

"Does K.S.A. § 79-1461 authorize the Shawnee County Counselor's office to subpoena income and expense information which the county appraiser reasonably believes would be useful in determining the fair market value of real estate property located within the county?"

You indicate that some taxpayers in the county have expressed the view that…