Source: http://www.kslegislature.org/li_2012/b2011_12/statute/079_000_0000_chapter/079_020_0000_article/079_020_0004a_section/079_020_0004a_k/
Timestamp: 2019-04-21 03:10:34
Document Index: 385332022

Matched Legal Cases: ['§ 2', '§ 1', '§ 2', '§ 1', '§ 2', '§ 2', '§ 3', '§ 1', '§ 2', '§ 2', '§ 2', '§ 24', '§ 5']

In case the first half of the taxes remains unpaid after December 20, the entire and full amount of personal property taxes charged shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus two percentage points, per annum from December 20 to date of payment. Subject to the provisions of subsection (c) all personal property taxes of the preceding year and interest thereon which shall remain due and unpaid on May 11 shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus two percentage points, per annum from May 10 until paid. All interest herein provided for shall be credited to the county general fund and retained by the county, and whenever any such interest is paid, the county treasurer shall enter the amount of interest so paid on the tax rolls in the proper column and account for such sum.
(c) All personal property taxes of any year past due and unpaid on the effective date of this section and interest accrued thereon pursuant to this section prior to its amendment by this act shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus two percentage points, per annum from the effective date of this section until paid.
History: L. 1943, ch. 301, § 2; L. 1945, ch. 360, § 1; L. 1957, ch. 499, § 2; L. 1959, ch. 384, § 1; L. 1972, ch. 367, § 2; L. 1979, ch. 312, § 2; L. 1980, ch. 308, § 3; L. 1981, ch. 382, § 1; L. 1987, ch. 382, § 2; L. 1989, ch. 2, § 2 (Special Session); L. 1992, ch. 319, § 2; L. 1997, ch. 126, § 24; L. 2003, ch. 146, § 5; Jan. 1, 2004.
2019. Powered by KLISS. Rendered: 2019-04-20T22:10:33. Head Rev No: 345400