Providing for the election of county appraisers and discontinuing the authority to form appraisal districts with district appraisers.

SB 365 requires Kansas counties to elect county appraisers starting in 2028 (and every four years thereafter), replacing the previous system where some counties used district appraisers for multiple-county areas. It discontinues the authority to form appraisal districts with district appraisers and mandates that elected appraisers secure a $10,000 bond. The bill also details vacancy procedures, requiring appointments to fill unexpired terms based on timing, and updates statutes to clarify that county appraisers, not "assessors," handle property valuation duties. This directly affects all Kansas counties and their property tax assessment processes.