reglab/housing_qa huggingface dataset:
KS Stat § 79-1807 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 18 - Levy Of Taxes|79-1807 Change in boundary of taxing district; effective for tax purposes, when.

79-1807. Change in boundary of taxing district; effective for tax purposes, when. (a) Except as provided in subsection (b) of this section, whenever any of the territory of a municipality or other taxing district is annexed, attached, or transferred to another municipality or other taxing district on or before April 1 of any year, or whenever an entire municipality or other taxing district is merged or consolidated with another municipality or taxing district on or before April 1 of any year, such annexation, attachment, transfer, merger, or consolidation shall take effect for tax purposes as of the last day of December preceding such annexation, attachment, transfer, merger or consolidation: Provided, That the taxes due on November 1 next preceding the date said organization, incorporation, or change takes effect for taxation purposes shall be collected and distributed as before assessed and levied;(b) Whenever any of the territory of a school district or community junior college district is attached or transferred to another school district or community junior college district on or before July 1 of any year, or whenever any school district or community junior college district is organized on or before July 1 of any year, or whenever any entire school district or community junior college district is attached to or consolidated with one or more other school districts or community junior college districts on or before July 1 of any year, such attachment, transfer, consolidation or organization shall take effect for tax purposes as of the last day of December preceding the effective date of such attachment, transfer, consolidation or organization: Provided, That the taxes due on November 1 next preceding the date said attachment, transfer, consolidation or organization takes effect for taxation purposes shall be collected and distributed as before assessed and levied.History: L. 1927, ch. 324, § 1; L. 1957, ch. 489, § 1; L. 1959, ch. 365, § 30; L. 1963, ch. 461, § 1; L. 1965, ch. 517, § 1; L. 1969, ch. 334, § 8; April 28.
KS Stat § 79-1808 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 18 - Levy Of Taxes|79-1808 Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds.

79-1808. Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds. Whenever any taxing subdivision or municipality of the state of Kansas is the owner of real estate against which special assessments are levied by any other taxing subdivision or municipality to pay for public improvements benefiting such real estate, the governing body or officer authorized to levy taxes for the taxing subdivision or municipality owning such real estate shall have authority to make such levies as may be necessary to provide funds to pay such special assessments against its property, and interest thereon, and, in the case of cities and counties, to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county and the proceeds thereof shall be placed in a special assessment fund. Said tax levy shall be separate and in addition to all other levies authorized or limited by law and shall not be subject to the aggregate tax levy limitation prescribed by article 19 of chapter 79 of the Kansas Statutes Annotated, or acts amendatory thereof or supplemental thereto.Such special assessment fund shall not be subject to the provisions of K.S.A. 79-2925 to 79-2936, inclusive, or acts amendatory thereof or supplemental thereto, except that in making the budgets of such taxing subdivisions or municipalities the amounts credited to and the amount on hand in, such special assessment fund and the amount expended therefrom shall be shown thereon for the information of the taxpayers of such taxing subdivisions or municipalities.History: L. 1949, ch. 479, § 1; L. 1951, ch. 480, § 1; L. 1979, ch. 52, § 196; July 1.
KS Stat § 79-1945 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1945 Authority for counties to levy taxes.

79-1945. Authority for counties to levy taxes. The board of county commissioners of any county is hereby authorized and empowered to levy taxes in each year for the general fund and other county purposes. Revenues derived from property taxes levied for mental health programs or for programs for people with disabilities, whether deposited in special funds or in the general funds of the several counties, shall be expended exclusively for such purposes.History: L. 1933, ch. 309, § 1; L. 1941, ch. 370, § 1; L. 1981, ch. 379, § 3; L. 1999, ch. 154, § 23; May 27.
KS Stat § 79-1946 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1946 Limit on levy for county general expenses and payment on bonds issued under 12-1774; increase by certain counties.

79-1946. Limit on levy for county general expenses and payment on bonds issued under 12-1774; increase by certain counties. The board of county commissioners of each of the several counties is hereby authorized to fix a rate of levy annually for current expenses of the county and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by any city located in such county.History: L. 1933, ch. 309, § 2; L. 1935, ch. 302, § 1; L. 1939, ch. 320, § 1; L. 1941, ch. 370, § 2; L. 1945, ch. 348, § 1; L. 1951, ch. 481, § 1; L. 1955, ch. 402, § 1; L. 1957, ch. 490, § 1; L. 1965, ch. 518, § 1; L. 1967, ch. 491, § 1; L. 1971, ch. 301, § 1; L. 1973, ch. 393, § 29; L. 1974, ch. 431, § 1; L. 1979, ch. 52, § 197; L. 1990, ch. 66, § 56; L. 1999, ch. 154, § 24; May 27.
KS Stat § 79-1950a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1950a General and special improvement levies in lieu of bond issues in certain cities of first-class.

79-1950a. General and special improvement levies in lieu of bond issues in certain cities of first-class. In order to enable cities of the first class having a population by the official state census of more than sixty-five thousand (65,000) and less than one hundred thirty-five thousand (135,000) and any city of the first class having a population of not less than ten thousand (10,000) and not more than fifty-five thousand (55,000) and operating under the city manager form of government and any city of the first class operating under the mayor-council form of government to pay cash in lieu of issuing bonds for the cost of general improvements or the city's share of the cost of special improvements, the governing bodies of said cities are hereby authorized to levy annually not to exceed three (3) mills on each dollar of assessed tangible valuation of such city for such purposes and such tax levy may be levied outside of the aggregate limit prescribed by article 19 of chapter 79 of the Kansas Statutes Annotated.History: L. 1941, ch. 370, § 8; L. 1943, ch. 294, § 1; L. 1945, ch. 351, § 1; L. 1947, ch. 448, § 1; L. 1949, ch. 470, § 1; L. 1957, ch. 88, § 17; L. 1963, ch. 470, § 1; L. 1967, ch. 492, § 1; July 1.
KS Stat § 79-1950b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1950b Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements.

79-1950b. Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements. Any city of the first class having a population of more than two hundred thousand (200,000) proposing to make any improvement the cost of which will be paid by the issuance of temporary notes or improvement bonds may by ordinance establish a "special improvement fund" in the city treasury and levy annually not to exceed one-tenth (1/10) mill on the assessed taxable tangible property of the city for the purposes of such fund. The levy herein authorized shall be in addition to and not limited by any other act authorizing or limiting the tax levies of any such city. Such fund may be used to pay the preliminary costs of preparing plans, studies, engineering reports, publication costs and other miscellaneous costs of such improvements when ordered by the governing body and until temporary notes or improvement bonds shall have been issued and sold: Provided, That such fund shall be reimbursed from the proceeds of such improvement bond funds or temporary notes: Provided further, The special improvement fund shall not exceed an amount equal to that which may be raised by such levy during a period of two (2) years. Such fund need not be budgeted for expenditure during the year but the amount thereof shall be stated in the published budget of expenditure.History: L. 1967, ch. 492, § 2; July 1.
KS Stat § 79-1962 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1962 Authority for townships to levy taxes.

79-1962. Authority for townships to levy taxes. The governing body of any township is hereby authorized and empowered to levy taxes in each year for the general fund and other township purposes, except that levies of taxes for road and noxious weed purposes shall only be levied on all taxable tangible property located outside of incorporated cities.History: L. 1933, ch. 309, § 18; L. 1938, ch. 75, § 1; L. 1939, ch. 323, § 1; L. 1941, ch. 370, § 20; L. 1943, ch. 298, § 1; L. 1945, ch. 358, § 1; L. 1947, ch. 453, § 1; L. 1949, ch. 475, § 2; L. 1951, ch. 491, § 1; L. 1951, ch. 485, § 23; L. 1951, ch. 484, § 5; L. 1963, ch. 478, § 3; L. 1970, ch. 385, § 13; L. 1977, ch. 334, § 1; L. 1984, ch. 353, § 1; L. 1985, ch. 318, § 1; L. 1986, ch. 388, § 1; L. 1986, ch. 376, § 1; L. 1986, ch. 377, § 1; L. 1987, ch. 394, § 1; L. 1999, ch. 154, § 25; May 27.
KS Stat § 79-1963 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1963 Sinking fund levies, special city levies or road levies; limitations do not apply.

79-1963. Sinking fund levies, special city levies or road levies; limitations do not apply. No limitation imposed by this act shall in any wise apply to or in any way limit any levy which is authorized by statute for the purpose of creating sinking and interest funds necessary to liquidate at maturity the principal and interest of any indebtedness authorized by law or for the payment of any final judgment; nor shall any provision of this act apply to or in any way limit special taxes levied by ordinance in any city. And nothing in this act shall be construed to limit the levy provided by any special act heretofore passed for the construction of roads, and under which any county is now operating.History: L. 1933, ch. 309, § 19; April 3.
KS Stat § 79-1964 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1964 Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions.

79-1964. Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions. If any board of levy, or any officer that is charged with the duty of levying taxes in any taxing district other than a city, county or community junior college, or if the district board of any school district shall be of the opinion that the amount of tax will be insufficient for the needs of such taxing district for the current year, the question of an increased levy or budget may be submitted to the voters of such taxing district at a general election or at a special election called for the purpose in the manner provided by law for calling special elections in such taxing district. If any question of increasing the levy or budget shall be submitted at any election as above set forth, due notice thereof shall be given for at least thirty days in advance of such election by publication in the official county paper for all taxing districts, except school districts, by posting a notice in the manner provided by law for other elections or meetings; said notice shall also give the proposed increase in levy or budget. If three-fourths of the votes cast at any such election shall be in favor of the increased levy as named in said election notice, or shall vote a budget that requires an increased levy to raise it, then the officers charged with levying taxes shall make such increased levy for the year voted upon, and thereafter the limitation of this act shall apply unless an increased levy for a particular year shall be voted at another election in like manner: Provided, however, That the increased levy or budget voted in accordance with this section shall in no event exceed twenty-five percent of the maximum levies authorized by law in any taxing district.History: L. 1933, ch. 309, § 20; L. 1941, ch. 370, § 21; L. 1945, ch. 359, § 1; L. 1949, ch. 377, § 3; L. 1973, ch. 393, § 36; April 30.
KS Stat § 79-1964b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1964b Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions.

79-1964b. Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions. Whenever it shall be the opinion of the majority of the members of any body authorized to levy taxes in any taxing district other than a city, county or community college located in any county adjoining a regular army post or military reservation, or of any officer solely charged with that duty therein, that the rates of levy in the particular taxing district under consideration are so limited as to be insufficient for the raising of the funds necessary to supply the needs of such taxing district for general or maintenance expenses for the current tax year, such levying officers or officer shall have authority to fix rates of levy in such district which will raise an amount of money for such taxing district not exceeding by 50% the amount of money which can be raised in such taxing district for the current tax year by using the rates limited by law. No such authority shall be exercised until an application for its exercise shall be made to the state  board of tax appeals, which body, if the evidence submitted in support of the application shall show an emergency need for the additional amount hereby authorized or any part thereof, is hereby empowered to order such increase as may have been shown to be necessary, but no order for the making of such increased levy shall be made without a public hearing before the state  board of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the district applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the state  board of tax appeals may prescribe, and the expense of such publication shall be borne by the district making application. At no time shall any increase authorized by the state  board of tax appeals in any such taxing district exceed by more than 50% the amount of money that can be raised by taxation in any such district for the current tax year.History: L. 1941, ch. 371, § 3; L. 1973, ch. 393, § 38; L. 1988, ch. 356, § 323; L. 2008, ch. 109, § 102; L. 2014, ch. 141, § 109; July 1.
KS Stat § 79-1965 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1965 Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision.

79-1965. Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision. Any amount of ad valorem tax to be levied for a fund of any taxing subdivision which is certified to the county clerk and produces a tax levy rate or amount that is in violation of the provisions of existing statutes, shall be unlawful, and in any such case it shall be unlawful for the county clerk of any county within the state to enter upon the tax roll of the county any such excessive levy. In case of any such excess in any levy the county clerk shall reduce the levy and extend upon the tax roll only the part thereof as will comply with the provisions of existing statutes. In the event the county clerk determines it is necessary to change any amount of ad valorem tax to be levied in a budget so certified, the county clerk shall give notice to the taxing subdivision affected at least seven days prior to making the change.History: L. 1933, ch. 309, § 21; L. 1973, ch. 394, § 1; L. 1981, ch. 379, § 4; July 1.
KS Stat § 79-1966 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1966 Penalty for violation of act by officer.

79-1966. Penalty for violation of act by officer. Any officer of any taxing district or any county clerk who shall violate any provision of this act shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than one hundred dollars nor more than five hundred dollars, and shall also be subject to removal from office by a civil action.History: L. 1933, ch. 309, § 22; April 3.
KS Stat § 79-1970 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1970 Effect of act.

79-1970. Effect of act. The levy limitations herein fixed shall supersede and take the places of all other tax-levy limitations heretofore fixed by statutes for the same purposes for which levies are herein authorized and fixed.History: L. 1933, ch. 309, § 26; April 3.
KS Stat § 79-1971 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1971 Effect of 79-1964b.

79-1971. Effect of 79-1964b. The levy limitations herein fixed shall supersede and take the place of all other tax levy limitations heretofore fixed by statutes for the same purposes for which levies are herein authorized and fixed.History: L. 1941, ch. 371, § 4; June 30.
KS Stat § 79-1972 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1972 Certain acts of 1941 legislature saved from repeal.

79-1972. Certain acts of 1941 legislature saved from repeal. This act [*] shall not be construed as repealing any acts relating to limitation of tax levies passed by the 1941 regular session of the legislature.History: L. 1941, ch. 370, § 23; June 30.* For location of sections in L. 1941, ch. 370, see Table of sections, Constitutions volume.
KS Stat § 79-1974 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 19 - Limitations On Tax Levies|79-1974 Expiration of act.

79-1974. Expiration of act. The provisions of K.S.A. 79-1973, and amendments thereto, shall expire on December 31, 1988.History: L. 1983, ch. 312, § 2; L. 1986, ch. 378, § 2; July 1.
KS Stat § 79-2002 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2002 Tax receipts by county treasurer; contents.

79-2002. Tax receipts by county treasurer; contents. Receipts shall be given for all taxes received by the county treasurer, except that with respect to payments received by mail, receipts shall be given only upon request of the taxpayer. Payment of current ad valorem property taxes shall be validated by a statement indicating the date received and the amount paid on all copies of such receipts.History: L. 1876, ch. 34, § 89; L. 1886, ch. 30, § 2; R.S. 1923, 79-2002; L. 1943, ch. 299, § 1; L. 1982, ch. 405, § 1; L. 1997, ch. 126, § 34; July 1.
KS Stat § 79-2003 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2003 Warrants to be received in payment of taxes, when.

79-2003. Warrants to be received in payment of taxes, when. The county treasurer shall accept in payment of taxes state warrants and any matured coupons of the state bonds in payment of state taxes, county warrants in payment of county tax, township warrants in payment of the tax of the proper township, city warrants in payment of the proper city tax, or other such evidence of indebtedness as the city may authorize the treasurer to receive. Warrants shall be received only in payment of the tax for the fund to which such warrants may be drawn.History: L. 1876, ch. 34, § 90; R.S. 1923, 79-2003; L. 1983, ch. 49, § 98; May 12.
KS Stat § 79-2004a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2004a Time for payment of personal property taxes; interest, when.

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.In the event anyone charged with personal property taxes shall fail to pay the first half thereof on or before December 20, the full amount thereof shall become immediately due and payable.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, 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, 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.(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.
KS Stat § 79-2005a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2005a Same; invalidity of part.

79-2005a. Same; invalidity of part. If any provision of this act or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act which can be given effect without the invalid provision or application and to this end the provisions of this act are severable.History: L. 1971, ch. 303, § 2; April 30.