The Topeka state journal. [volume] (Topeka, Kansas) 1892-1980, 1917-03-03
HOUSE BILL NO. 7oe.

nv AL concerning assessment ana TAXA
ton and to provide for the correction of
errors and Irregularities in tax proceed
lngs and and amendatory Of sections 1134l
ana l1J42 of the General Statutes of 1915,
ana repeating the sections amended
and repeating also section 1874, General
Be it enacted by the Legislature of the
state of Kansas:
Section 1. That section 1874 of the Gem
eral statutes of 1915 be amended so as to
read as follows Section 11341. The coun-
~ clerk at any time previous to November
list may correct any clerical errors in the
assessment and tax rolls for the current
year In the description of property or ex-
tensions OF values or taxes whereby n tax
payer Is charged with unjust taxes: and
errors which have caused improvements to
be assessed upon tract of real estate
when no such improvements were in ex-
istence; and errors whereby improvements
upon one tract lot of ground have been
assessed as being upon another tract or
lot, in which case the correction shall be
made by transferring the assessment of
the improvements from the tract where
improvements; and errors caused by the
assessor through his failure to allow TO
me taxpayer entitled thereto the constitu
family; and errors whereby taxes have
been charged upon property which the
empts from taxation: provided. that no
property shall be stricken from the roll as
exempt until authority to so do is OBJ
tanned from the Tax Commission; and
errors whereby the taxpayer has been as
sessed in the same year for the same prop
erty IN one or more assessment districts
in the county; and errors whereby the as
sessment OF either real personal prop
erty has been assigned to a district in
which the property did not have its tax
able situs, In which the correction
snail be made by transferring the assess
ment OF the property from the wrong dis
trict to the proper district After the rolls
have been delivered to the county treasurer
oni the list of November no errors of the
kind herein mentioned shall be corrected
except upon the order of the board of
county commissioners whose authority to
Q al nj
first day of February of the year follow
ing the year in which the property was
edied as hereinbefore provided previous
to February list. the Tax Commission is
of the year following the assessment wear
pursuant to an application duly filed to
authorize the correction of all such errors.
IL 1t shall be made to appear that the tax
! payer has been unjust1y and unlawfulIy
charged with taxes The authority given
with it the authority to issue or direct the
issuance of orders to refund taxes which
shall have been shown to have been I'M
thority to cancel all such unpaid erron-
eous taxes. Valuations placed on prop
board Of equalization shall not be consid-
cred under this section as erroneous as
Sec. 2. Section 1892 of the General
! Statutes of 1915 is hereby amended so as
to read as follows: Section 1892 IL
any taxpayer shall have grievance not
under section / of this act such erievance
may be presented to the Tax Commission
at any time prior to the first day Of
August of the year succeeding the year
when the assessment was made and the
have full authority to inquire into the
satisfied from competent evidence produce.i
that that t there is real grievance. it may d.
rect eo. tnat the he same be remedied either by
with all penalties charged thereon or IL
the tax has been paid, by ordering a refund
Of the amount found to have been unlaw-
fully charged and collected. In ali cases
where the indentical property owned by
current tax year in more tban one ao roun me
in the state, the Tax Commission is hereby
given authority to determine which county
Is entitled TO the assessment of the prop
erty ana TO charge legal taxes thereon,
and If the taxes have been paid In d
mission is hereby empowered to direct the
authorities of the county which has SO I'M
same to the taxpayer with all penaItfes
see. 3 That sections 1874, 1892 and
1894 of the General Statutes of 1915 be
and hereby are repealed.
Sec. 4 This act shall take effect and
in the official state parer. =
! hereby certify that the above Bill origis
naea IN t5s House and passed that body
House concurred in Senate amendment
A. NJ KEENE. Fl
Speaker of the House
CLARENCE W. MILLER
Chief Clerk of the Hon sc.
| Passed the Senate February 20, 1917,
| w. Y. MORGAN,
| President of the Senate.
| e. d. GEORGE,
| Secretary of the Senate.
! Approved March 1. 1917,
ARTHUR CAPPER, Governor.
/ State OF Kansas. -
r Jffice of Secretary of State.
/ l. J. T. BOTKIN, Secretary of Stats
| of the STATE of Kansas. do hereby certify
that the above and foregoing ia a correct
copy of the original enrolled bill now on
file in my office
/ IN TESTIMONY WHEREOF, have
| hereunto subscribed my name
and affixed my official seal.
[SeaLl this LIST day OF March,
J. T. BoTKIN, -
Secretary of State.
BY L. A. CORNELL
/ Asst. Secretary of State. -