Division Of Property Valuation
Docking State Office Building
915 SW Harrison St., Room 400N
Topeka, KS 66612-1588
phone: 785-296-2365
fax: 785-296-2320
www.ksrevenue.org
Nick Jordan, Secretary
David N. Harper, Acting Director
Sam Brownback, Governor
DIRECTIVE #11-044
TO:
County Appraisers
SUBJECT:
Land Based Classification Standards (LBCS) Function Codes
This Directive Supersedes Directive #92-007
This directive is adopted pursuant to the provisions of K.S.A 79-505, and shall take effect and be
in full force from and after its publication in the Kansas register.
When a county completes the migration from the KSCAMA to the Orion computer assisted mass
appraisal system the Land Use Codes will be replaced by the Land Based Classification Standard
(LBCS) Function Codes and this directive will supersede directive #92-007. The county
appraiser shall utilize the attached list of LBCS Function Codes to describe the current and
predominate economic function of each parcel of real property. The Director may update the
list of LBCS Function Codes as necessary without re-issuing this directive. If a parcel of
property is not in use on January 1 st of the tax year, the LBCS Function Code shall represent the
most recent use, intended use, or highest and best use of the parcel. The designated position of
this data field in the Orion computer assisted mass appraisal system is the Appraisal tab, Property
Information section.
No changes, alterations, or additions to the LBCS Function Codes can be made by the county.
Modification requests shall be submitted to the Director in writing. Any modifications approved
by the Director shall be distributed to all counties through a revised set of pages for the following
Orion documents:
Land Use Codes Mapped to LBCS Function Codes
Residential Data Collection Manual
Commercial Data Collection Manual
Approved ______________
______________________
David N. Harper
LBCS Function Codes
Acting Director of Property Valuation
Function
Code
1101
1102
1103
1104
1105
1120
1150
1155
1160
1161
1165
1170
1171
1172
1175
1176
1179
1180
1190
1199
1210
1220
1230
1240
1250
1310
1320
1330
1331
1332
1340
1342
1344
2000
2101
2102
2103
2104
2105
2106
2107
Description
Single-family residence (detached)
Duplex
Triplex
Fourplex
Townhouse unit or attached living unit in a multifamily structure [condo]
Multiple dwelling parcel
Apartment unit [e.g. single family condo unit]
Residential common area & support facilities
Manufactured home site
Manufactured home site in a park or community
Manufactured home park
Garden apartment complex (1-3 stories)
Federally subsidized apartment complex
Low -rise (walk-up) apartment
Mid-Rise apartment (4-7 stories)
High-rise apartment (8+ stories)
Single room occupancy housing (converted motel, hotel)
Dwelling converted to apartments
Temporary residential use (tent, travel trailer, portable shelter)
Accessory residential support use (garage, shed)
Retirement housing
Congregate living facility
Assisted-living facility
Life care or continuing care services
Skilled-nursing services
Bed and breakfast inn
Rooming and boarding house
Hotel / motel
Hotel / motel with restaurant
Hotel - high-rise (5+ stories)
Casino hotel
Resort / dude ranch
Health Spa
General sales or services (not elsewhere classified)
Downtown row store
Retail store
Retail unit (within a structure) [condo]
Convenience retail center
Strip store center
Neighborhood shopping center
Community shopping center
Page 2
LBCS Function Codes
2108
2109
2111
2112
2113
2114
2116
2117
2118
2121
2122
2123
2124
2125
2126
2128
2130
2151
2152
2153
2154
2161
2170
2171
2172
2174
2175
2176
2180
2181
2182
2183
2184
2210
2211
2212
2321
2331
2332
2333
2334
2335
2401
2402
2403
Regional shopping center
Super regional shopping center
Automobile / light truck / RV dealership
Mobile home / manufactured housing dealership
Motorcycle / ATV dealer
Boat / marine craft dealer
Auto service station (full service with garage bays)
Self-service gas station (may have convenience food mart)
Car lot / used car dealership
Furniture / home furnishings center
Hardware / home improvement center
Lawn and garden supply / feed store
Department store / warehouse club / superstore
Big box store (electronics / appliances)
Lumberyard / building materials store
Discount store
Durable consumer goods sales and services
Grocery store / supermarket
Convenience store
Specialty food / health food store
Fruit and vegetable market
Pharmacy / drug store
Automotive specialized services
Automatic car wash
Self-service car wash
Automobile service center
Service garage / paint shop / detailing
Quick lube shop
Specialized retail center
Fashion/specialty shopping center (high-end, fashion-oriented stores)
Power center (category-dominated anchors with few small tenants)
Theme or festival shopping center (leisure, tourist-oriented, restaurants)
Outlet or discount shopping center (manufacturer outlet stores)
Bank / savings institution
Branch bank (drive up facility)
Bank / ATM kiosk or remote facility
Mini-storage warehouse / self-storage
Car rental agency
Tractor / heavy trucks / trailer, dealership / leasing
Recreational goods rental
Leasing commercial / industrial machinery and equipment
Consumer goods rental
General office buildings (1-4 stories)
General office buildings (5+ stories)
Strip office center
Page 3
LBCS Function Codes
2404
2405
2418
2510
2520
2521
2522
2530
2540
2541
2560
2650
2660
2721
2722
2800
3110
3111
3112
3113
3114
3115
3120
3130
3131
3140
3210
3215
3216
3221
3222
3230
3311
3312
3321
3322
3323
3324
3325
3331
3332
3333
3334
3335
3340
Office unit (within a structure) [condo]
Office / retail common area and facilities
Veterinary office / clinic
Full-service restaurant
Cafeteria / limited service restaurant
Drive-in restaurant
Fast food restaurant
Snack / nonalcoholic bar
Bar / tavern / lounge
Night club / dinner theater
Caterer / commissary
Parking lot (uncovered)
Parking garage (covered)
Animal shelter / pound
Kennel / boarding services
Retail / office / apartment combination
Food and beverage mfg.
Meat products mfg.
Dairy products mfg.
Grain milling products mfg.
Bakery products mfg.
Beverage products mfg.
Tobacco products mfg.
Textile (mill products) mfg.
Clothing mfg.
Leather and allied products mfg.
Wood products mfg.
Sawmill
Millwork / veneer / plywood mfg.
Paper manufacturing
Paperboard/cardboard / box mfg.
Furniture and related products mfg.
Petroleum refining
Paving and roofing materials mfg.
Rubber products mfg.
Paint / varnish / lacquer mfg.
Drug / pharmaceutical mfg.
Plastic mfg.
Industrial chemical mfg.
Flat glass mfg.
Glass and glassware products mfg.
Cement mfg.
Gypsum / plaster / concrete products mfg.
Cut stone and stone products mfg.
Primary metal mfg.
Page 4
LBCS Function Codes
3341
3342
3350
3351
3352
3353
3360
3370
3400
3519
3610
3620
3630
3640
3660
3670
4000
4110
4111
4112
4113
4114
4115
4120
4130
4133
4134
4135
4136
4137
4138
4139
4140
4152
4170
4180
4213
4214
4215
4220
4231
4232
4233
4234
4235
Steel and iron foundries
Steel fabrication
Machinery mfg.
Automobile / truck manufacturing
Aircraft manufacturing
Instrument / high-technology manufacturing
Electrical equipment / appliance / components manufacturing
Heavy transportation equipment mfg. (railroad / pipeline)
Miscellaneous manufacturing
Salvage Yard / recycle center
Warehouse distribution / storage facility
Warehouse-office strip / complex
Warehouse-retail combination
Warehouse-office combination
Cold storage warehouse
Transit warehouse / truck terminal
Transportation / communication / information / utilities
Air transportation
Air passenger transportation
Air freight transportation
Airport and support facilities
Aircraft and accessories
Other air transportation (sailplane, blimp, balloon, etc.)
Rail transportation
Road / ground passenger / transit transportation
Local transit systems-bus / special needs / other motor vehicles
Interurban / charter bus & similar operations
School & employee bus transportation
Special purpose transit transportation (including scenic, sightseeing, etc.)
Taxi / limousine service
Towing / other road and ground services
Private street / road
Truck and freight transportation services
Marine / barge freight transportation
Postal services
Pipeline transportation
Periodical publishing / printing
Newspaper publishing / printing
Commercial printing
Motion pictures & sound recording
Radio and television broadcasting
Cable networks & distribution
Wireless telecommunications
Telephone communication
Telegraph communication
Page 5
LBCS Function Codes
4236
4237
4238
4240
4242
4310
4312
4313
4314
4321
4331
4332
4333
4341
4342
4343
4344
4345
4346
4347
5000
5111
5112
5113
5114
5115
5116
5130
5210
5211
5212
5220
5230
5232
5234
5236
5310
5315
5320
5330
5340
5341
5350
5360
5371
Radio station
TV studio / station
Transmitter / antenna facility
Information services and data processing
Libraries and archives
Electric power generation
Electric power generation - fossil
Electric power generation - nuclear
Electric power generation - alternative energy
Natural gas utility
Drinking water purification / distribution
Irrigation / industrial water supply
Air conditioning and steam generation
Hazardous waste collection
Hazardous waste treatment & disposal
Solid waste collection
Solid waste combustor / incinerator
Solid waste disposal / landfill
Waste treatment and disposal
Septic tank & related services
Arts / entertainment / recreational
Motion picture theater
Cinema complex (2 or more screens)
Drive-in theater
Legitimate theater
Amphitheater
Auditorium / concert hall / performing arts center
Racetrack
Museum / science & technology center
Art gallery
Living history museum
Historical or archeological institution
Zoo / botanical garden / aquarium
Zoo / animal park
Botanical garden / arboretum
Aquarium / marine science center
Amusement or theme park
Fairground
Games arcade
Casino or gambling establishment
Miniature golf course
Family sports / recreation center
Ski slope / alpine sports
Marina / yacht club
Gymnasium
Page 6
LBCS Function Codes
5372
5373
5374
5375
5376
5377
5378
5379
5381
5382
5390
5410
5420
5430
5510
5520
6000
6110
6121
6122
6123
6124
6125
6126
6131
6132
6133
6140
6144
6145
6146
6147
6210
6221
6222
6300
6310
6320
6400
6410
6420
6430
6510
6511
6513
Fitness center / racquetball club
Tennis club
Golf course
Country club golf course
Driving range
Playground
Swimming pool
Sports complex / arena / playing fields
Bowling alley
Pool hall
Skating rink / ice rink
Travel trailer park
Camp ground / camping park
Fishing / hunting camp
General recreation park
Ornamental park
Education / public administration / health care and other institutions
Nursery / kindergarten / preschool
Elementary
Middle (junior high school)
Senior (high school)
Continuance
Alternate education services
Adult education services
Junior college
University
Specialized college / school
Technical / trade / specialty school
Driving school
Dance / fine/performing arts education
Flight training school
Sports / athletic training school
Government offices (legislative and executive functions)
Court / judicial offices
Correctional institutions / jail / prison
Other government functions
Military / national security base or reservation
Space research / technology center
Public safety
Fire and rescue
Police station / law enforcement center
Emergency response center
Ambulatory or outpatient care services
Medical / dental office / clinic
Medical / diagnostic lab
Page 7
LBCS Function Codes
6514
6530
6531
6560
6561
6562
6563
6564
6570
6610
6620
6630
6640
6710
6720
6800
6810
6820
6831
6832
6833
7100
7300
7400
8000
8110
8120
8190
8191
8200
8300
8400
8500
8510
8590
9010
9020
9050
9130
9141
9142
9143
9201
9220
9230
Blood / organ bank
Hospital
Surgical clinic
Social assistance / services / welfare / charitable services
Child and youth services
Child day care / learning center
Community food bank
Emergency relief services
Charitable Institution
Church / place of worship
Parochial school
Religious living quarters
Religious administrative headquarters
Funeral home / mortuary
Cemetery / cremation services
Professional associations / nonprofit organizations
Union hall / labor and political organization
Business associations / professional membership organizations
Civic club
Fraternal institution
Social club
Building / development / general contracting
Special trade contractor
Heavy construction contractor
Mining and extraction operations
Natural gas / helium extraction
Crude oil extraction
Severed subsurface mineral interest
Non-severed mineral right
Metal mining (iron, copper, etc.)
Coal mining
Nonmetallic mining (salt, gypsum etc.)
Quarrying and stone cutting establishment
Sand pit
Lake / pond
Farming / ranch land (no improvements)
Farming / ranch land (with Ag improvements)
Farming/ranching operation (with residential improvements)
Fruits / trees
Food crops grown under cover
Nursery / tree production
Floriculture production
Support structures for farming / ranching operations
Spraying / crop dusting and other related services
Crop harvesting & post harvest crop activities (including drying, storage, etc.)
Page 8
LBCS Function Codes
9231
9235
9240
9312
9313
9314
9320
9330
9340
9360
9371
9373
9410
9420
9430
9520
9900
9901
9910
9911
9920
9940
9950
9965
9970
9980
9999
Grain storage elevator
Farm implement dealer
Cotton ginning / grist milling
Cattle feedlot
Stockyard
Cattle confinement
Dairy cattle and milk production
Hog & pig farm confinement
Poultry & egg production / hatchery
Fish hatchery / fishery / aquaculture
Apiculture (bees, wax and related operations
Fur bearing animal production
Logging
Forest nursery
Support functions for forestry
Game retreat / wildlife reserve / fishing preserve
Unused / undeveloped
Tribal lands / Indian reservation
Residential highest and best use
Multi-family highest and best use
Industrial highest and best use
Transportation / utility / communication highest and best use
Commercial highest and best use
Institutional highest and best use
Recreational / cultural / entertainment highest and best use
Resource extraction / mining highest and best use
Unclassified
Note: This is the most up to date list of the LBCS Function codes as of 07/22/2008
Page 9