The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1913-03-05

-
March s. 1881
HOUSE BILL No. 1856.
AN ACT concerning assessment and taxa
ton.
Be it enacted by the Legislature of the
State of Kansas:
Section l. After the tax rolls shall have
been delivered to the county treasurer of
any county it shall not be lawful for
the board of county commissioners any
other officer of such county to annul or
cancel any tax extended therein except
in the following cases:
First: When clerical error has been
made in the description of the property
! or in the extension of the tax.
Second: When improvements on tracts
of real estate or lots were considered
in making the assessment rolls where no
such improvements existed at the time fix
ed by law for making the assessment.
Third: When improvements upon one
tract or lot of ground have been assessed
as being upon another tract or lot in
| which case the correction shall be made
by annulling or cancelling the tax to
the tract or lot which does not have the
improvements and by adding the amount
of tax thus annulled or cancelled to the
| tax against the tract or lot having the
| improvements
| Fourth: When the constitutional ex-
emption of $500. to each family has not
| assessment where the same should have
| been deducted, in which case the tax may
| the constitutional exemption.
| Fifth: When the property is exempt
! from taxation; provided, that the tax
| against any such property shall not be
annulled or cancelled until authority to
| so annull or cancel is obtained from the
| Tax Commission
Sixth: When a person has been assessed
| the same year for the same property in
! more than one assessment district in the
state of Kansas; in which case the TAX
| Commission upon application Is authorized
| to designate which assessment district Is
| entitled to the assessment and taxation or
such property, and thereupon the tax
charged in the other assessment olstri TIC,
shall be annulled and cancelled AT any
| time after August list and previous to the
/ 1st day of November when the tax rols
are delivered to the county treasurer, the
county clerk shall have authority to cor
rect upon the assessment or tax rolls
| any of the errors set forth in the SUD
of 9dis Srd aHd
No tax shall be annulled or cancelled IN
accordance with the provisions of this
section subsequent to the 2Oth DAY OF
December of the current year
Sec ?. If any tax payer shall have a
| grievance because of any tax charged
against his personal property. a reme sl
for which grievance shall have been De
MED under the provisions OF the preceding
! section, such person may pay the TAX 70
the county treasurer under prooest, an reI
| cover the same as follows; WITHIN thirty
| DAYS after paying such taxes the person
| having them shall file a statement III
| writing duly verified with the Tax Com
mission setting forth the amount OF taxes taxes
| paid under protest; the GROUNDS OF sucn
protest.; and shall attach 10 tne t'd ;,rl
met1iately upon the filing OF the salo
| statement the Tax Commission snai Pr !?
!, | .eed To INQUIRE into the matter, ana II II
| sail find either that the property upon
| which the taxes were leVled was not no
BILE to taxation or that 1t mad oeeh tMIoSS
| assessed in the same year anu "a ~
| thereon the commission shall issue q
| order to the county treasurer TO Felu I1
such taxes. stating In saio ort IT, go
| noission shall find that the grounoS OF
such protest are not true, IL snai. is 81
its order to the county treasurei 10 ne
nose of said money in the same manu- Il,.e
| &c though it had not been PAID uhoer pr
test: and pending the filing OF tne pa.
statement and the decision py me toJd al.
| sion the county treasurer Shan holu lli'
LID sum paid as taxes under protest o.
a special deposit subject TO the ae,1oi nr0
the commission NO reti any tax paye1
frorn nursuing any remedy Wnlcn ca
now be given by any court II, t u; ~ me
! Sec s. Except as PROVIDED IN tIG Pr 10
oeIinr two sections and explicitly pa
otbar statutes no board Of county com
. missioners or other of1lcer OF any dSscbarre
remit or commute any portion OF I'M
taxes assessed or levied against any PEI
y son or property w1 nI res saen whatever
Az taxes so discharged, released, RENT ~
ted or committed may be recoNefe9 ~. -:
civil action from the members OF III
3 t Slsi. of county commissioners or sucl
a othar OFFICER and the suretIes on their OF
| fetal bonds at the suit OF the alto e iiSS
General the county attorney or OF al.
eeitizen of the county as the case may pe
and when collected shall be paid INTO III
| county treasury
- Soc 4 In any case where persons
nronerty shall have been hsted ano q a.
Ii se~sed in an assessment dlsulce ~
tban the assessment district In WINE
.iaa aid property has it's legal s1tus LOT pun
nnees of taxation, the county clerk siia
J. 20 authority at any time previous l
/ Md,erber 1st to transfer the assesse
rsIne of such property from the alst5it
IS mich Wrongfufly assessed TO the az
pc triet in which it should have been a;
Z eassad. hui shall have no authority
Is 9eaL any such transfer after the "a
lie lis are delivered to the county treasure
is nniess authorized to do so upon appic;
n tinn dnIv made to the Tax ComTnlssio
he 1Tich commission is hereby authorized
y, o-der any such transfer upon prop
pc ebowing in form to be prescribed oy q
~ canamission and when so transferred u
ne % Ievied in the wrong district shall
a-n,IIJed or cancelled and the tax levi
ed Of fha proper district shall be charg'
OF against the property
e Sec 3 This act shall take effect and
Lo- in force from and after its publication
. the official state paper
7 hereby certify that the above Bill orr
mated in the House, and passed that DOC