Source: http://www.kslegislature.org/li_2016/b2015_16/statute/079_000_0000_chapter/079_020_0000_article/079_020_0004a_section/079_020_0004a_k/
Timestamp: 2020-03-31 11:12:09
Document Index: 523938876

Matched Legal Cases: ['§ 2', '§ 1', '§ 2', '§ 1', '§ 2', '§ 2', '§ 3', '§ 1', '§ 2', '§ 2', '§ 2', '§ 24', '§ 5', '§ 14']

79-2004a. Time for payment of personal property taxes; interest, when. (a) Any taxpayer charged with personal property taxes on the tax books in the hands of the county treasurer may at such taxpayer's option pay the full amount thereof on or before December 20 of each year, or 1/2 thereof on or before December 20 and the remaining 1/2 thereof on or before May 10 next ensuing, except that: (1) All unpaid personal property taxes of the preceding year must first be paid; and (2) if the full amount of the personal property taxes listed upon any tax statement shall be $10 or less the entire amount of such taxes shall be due and payable on or before December 20.
(b) Whenever any date prescribed in subsection (a) for the payment of personal property taxes occurs on a Saturday or Sunday, such date for payment shall be extended until the next-following regular business day of the office of the county treasurer.
(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, 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; L. 2014, ch. 141, § 14; July 1.
2020. Powered by KLISS. Rendered: 2020-03-31T06:12:07. Head Rev No: 634174