Magill received a tip from a friend that the Sedgwick County appraiser's office was looking for help, so she applied and was hired.

Today, Magill's son has graduated from Texas A&M University's graduate program in computer science and mathematics and Magill is still in the appraisal business-now as the new appraiser for Marion County.

"I got into this line of work, I enjoyed it and I've been doing it ever since," said Magill, who officially assumed office Sept. 12.

Magill said she heard about the opening in Marion County on the Kansas County Appraisers Web site and applied.

"I was interviewed by the county commissioners and they called me a week later and offered me the job," she said.

Personal background

Born in Wichita, Magill is well traveled, having grown up as the daughter of a Marine.

After Magill graduated from University High School in Irvine, Calif., Magill's father retired from the military and moved his family back to Wichita.

Magill's appraisal career began in Sedgwick County, but she's also been employed in Johnson County and most recently in Butler County, where she worked as the real estate supervisor in that county's appraiser's office.

Magill said her job is to "basically oversee the valuation of all real and personal property that is taxable in Marion County."

She's also responsible for maintaining an tax-exempt roll for such properties as churches, hospitals and other not-for-profit organizations.

Appraisal education

For Magill, the past 20 years have been a classroom for appraisal education.

"I've been in the appraisal business since the mid-80s, even before reappraisal was implemented," she said. "So I've been through all the growing pains of the whole reappraisal program."

Magill's experience isn't limited to governmental policies.

"I've also been on the private sector side as a tax representative, so I've had experience on both sides of the fence," she said.

"I feel I'm a public servant for the citizens of Marion County, Magill added. "Being on both sides of the fence, I can see the responsibilities of the county appraiser-a lot of them are state mandated-but I can also see it on the other side.

"I feel that gives me the opportunity to look at things a little bit more objectively."

Although this marks Magill's first job as a county appraiser, her resumé showcases her experience and qualifications.

"There are certain requirements to be a county appraiser," she said. "One of them is that you have to have a RMA designation (Registered Mass Appraiser) through the state of Kansas, and I hold that designation."

Magill said county appraisers must also be a general certified appraiser through the real estate appraisers board as well as being on a state eligibility list.

Magill also maintains membership in several professional organizations, including the International Association of Assessing Officers, which supports government officials who do mass appraisals.

She's also a member of the regional chapter of IAAO and the Kansas County Appraisers Association.

Impact of tax increase

Stepping into her new role on the heels of a recently approved six-mill increase in the county's tax rate could add certain volatility to her first year on the job, but Magill said her job is simple-to be fair.

"The most important personal trait an appraiser has to have is to be fair-minded," she said. "You have to have the ability to handle all properties uniformly and equally."

As county appraiser, Magill knows she'll be a symbolic lightning rod in the thunderstorm generated by the forthcoming tax increase.

"Basically, taxpayers feel their recourse is through the appeal process, and a lot of people will protest their taxes when they get their tax bills.

"If there is a mill increase, that's part of the equation to determine their tax dollars-and yes, at times when there are mill increases, our level or amount of hearings do increase," she added.

Looking ahead to those hearings, Magill is depending on her sense of fairness to resolve disputes.

"I have to review the assessed value that was placed on their property and make sure it's what I feel is the fair market value," she said. "I then try to explain that value and make sure they understand how we arrived at our figures.

"They may not like what I have to say, but at least I hope I'll make them understand."

Staff assistants

Magill currently manages a staff of seven.

"I have two field appraisers who review properties," Magill said. "We're required through a six-year program to physically inspect the whole county.

"That means each year we do about 17 percent of the county, so every six years it's 100 percent inspected," she said.

"I also have a person who goes out and verifies sales because we get all sales information," she said. "This means any property that sells-like commercial, residential or (tax) exempt.

"We have to validate if it was an open-market transaction and one that we can use in our analysis to help us determine the values each year."

The office also employs a personal property assessor, an office manager and a mapping department that Magill said "falls under the county appraiser's responsibility."

Evaluation process

Property values, according to Magill, are based on sales of similar structures.

"If there aren't enough sales, we also have three approaches to determining values," she said. "One is the sales approach, where we look at similar properties that have sold to determine values. And there's also a cost-approach value, or replacement value, based on what it would cost to rebuild."

Square footage is a determining factor, but so are the grade of the home, the quality of construction and the location of the dwelling.

The third determinant, used mostly on commercial properties, is an income approach.

"We have to be within statistical compliance with the state, and that is measured on sales," Magill said.

More changes ahead

In addition to taking on a new job, Magill will undergo another life-change near the end of this year, when she plans to travel to Las Vegas to marry her fiance, Dennis Wedel.

"He'll be starting his own business-a document retrieval business-in Hillsboro," she said.

Magill, who was already familiar with Marion County because of camping stays at Marion Reservoir, said she likes her experience here so far.

"I like the size of this county and it's still close to my family in Wichita," she said. "It's close to larger cities, but small enough that I think I'm going to enjoy it."

Magill hopes her legacy in Marion County will be her accessibility.

"I hope people will associate my name with someone they're able to come in and talk with," she said. "I want people to know my door is open and I hope they feel comfortable coming in to talk with me-in fact I encourage them to contact me with questions."

Magill said, by state statute, appraisers are appointed to four-year terms.

"I'm looking forward to the next four years, and hopefully it's not just for four years," she said. "I hope this will be my home for many, many years."