reglab/housing_qa huggingface dataset:
KS Stat § 79-2005b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2005b Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies.

79-2005b. Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies. Whenever any taxpayer shall be entitled to recover any taxes which were paid under protest and any portion of the proceeds thereof were distributed to a taxing district which has been disorganized, the board of county commissioners shall issue no-fund warrants in an amount necessary to refund that portion of the taxes distributed to the taxing district which was disorganized and shall at the time next prescribed by law for the certification of tax levies provide for the levy of taxes upon all taxable property in the territory comprising the disorganized taxing district at the time of its disorganization in an amount necessary for the payment of such warrants together with the interest thereon.History: L. 1971, ch. 302, § 2; April 3.
KS Stat § 79-2009 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2009 Highway or railroad bridge; appointment of receiver upon failure to pay tax.

79-2009. Highway or railroad bridge; appointment of receiver upon failure to pay tax. If any person, company or corporation owning, controlling or operating any highway or railroad bridge over any stream or river which forms the boundary line between this and any other state shall neglect, fail or refuse to pay the tax assessed against such property within thirty days after the same shall become due and payable, on application to the district court by petition, in the name of the state of Kansas, of the board of county commissioners, or of the governing body of any city, or the officer of any municipal township interested in such tax, it shall be the duty of the district court to appoint a receiver of such bridge property, rights, privileges, and franchises; and such receiver shall hold, possess, manage and control such bridge property under the orders of the court until the termination of the litigation in relation to such taxes, or until such tax is paid, by proper decree to declare a forfeiture of its charter.History: L. 1943, ch. 301, § 8; June 28.
KS Stat § 79-2010 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2010 County commissioners to certify list of claims allowed.

79-2010. County commissioners to certify list of claims allowed. The board of county commissioners of the several counties shall certify to the county treasurer and the county attorney of their respective counties a list of claims allowed by said board of county commissioners within two days after the said claims have been allowed, setting forth the names of claimants and the amounts of said claims allowed.History: L. 1943, ch. 301, § 9; June 28.
KS Stat § 79-2011 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2011 County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney.

79-2011. County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney. Upon the receipt of the certification of claims allowed as provided in K.S.A. 79-2010, and amendments thereto, the county treasurer shall carefully check the claims against the delinquent real and personal property tax of the current year and for seven years preceding the current year, and within two days of the receipt of the list of claims as provided for in K.S.A. 79-2010, and amendments thereto, the county treasurer shall certify to the board of county commissioners and the county attorney a list of all claimants whose claims are allowed, and whose real or personal property tax is delinquent, setting forth the name of the claimant and the amount of tax together with any penalties or interest due, and setting forth the year or years for which the tax was levied. Although the name of the claimant as appearing upon the claim filed is not the same as appearing upon the tax roll, if it is known that such claimant is one and the same, the claim shall be handled in the same manner as though the name was identical on the claim and the tax roll.History: L. 1943, ch. 301, § 10; L. 1963, ch. 479, § 1; L. 2016, ch. 112, § 20; July 1.
KS Stat § 79-2012 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2012 County commissioners to authorize county treasurer to credit delinquent taxpayer for the amount of claim; receipt; warrant issued where claim exceeds delinquent tax.

79-2012. County commissioners to authorize county treasurer to credit delinquent taxpayer for the amount of claim; receipt; warrant issued where claim exceeds delinquent tax. Upon receipt of the certification from the county treasurer as provided for in K.S.A. 79-2011, the county commissioners shall forthwith authorize the county treasurer in writing under the seal of the county to credit said delinquent taxpayer with the amount of said claim, and the county treasurer shall issue a receipt to claimant in the amount of the claim, noting thereon the amount of tax and penalties and interest remaining unpaid, if any, or in the event that the claim allowed is in excess of the delinquent tax and penalties and interest, the county commissioners shall issue a warrant in payment of the difference between the tax and penalties and interest for which the county treasurer's receipt was issued, and the county treasurer's receipt or the county treasurer's receipt and the warrant issued by the board of county commissioners shall constitute full payment of said claim.History: L. 1943, ch. 301, § 11; June 28.
KS Stat § 79-2013 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2013 County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax.

79-2013. County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax. After all claims for the month have been settled and the county treasurer has issued receipts covering the claims of claimants whose personal property tax was delinquent, it shall be the duty of the board of county commissioners to issue warrants against the proper funds of the county (being the funds from which the claim would have been paid) in favor of the county treasurer. The county treasurer shall credit such warrants to the county tax account, and at the time for distributing taxes shall distribute these collections to the proper municipalities or taxing bodies and funds for which the original tax was levied.History: L. 1943, ch. 301, § 12; June 28.
KS Stat § 79-2014 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2014 Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties.

79-2014. Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties. All unpaid taxes upon any mineral interest or mineral royalty in real estate, the title to which has merged with the title to the surface interests in a single ownership or any interest or royalty given or granted for any term, and the term of which interest or royalty has expired or terminated, together with the penalties and interest on such unpaid taxes, shall by resolution of the board of county commissioners, be ordered abated, canceled and stricken from the tax rolls.History: L. 1945, ch. 373, § 1; L. 1955, ch. 415, § 1; L. 1969, ch. 442, § 1; April 10.
KS Stat § 79-2015 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2015 Actions for debt to collect taxes, fees, interest and penalties, when; remedies.

79-2015. Actions for debt to collect taxes, fees, interest and penalties, when; remedies. The taxes, fees, interest and penalties, levied and assessed by any state law administered by the secretary of revenue may be collected in the same manner as a personal debt of the taxpayer to the state of Kansas from the time the same shall become due, and shall be recoverable in any court of competent jurisdiction in any action in the name of the state of Kansas, on relation of the secretary of revenue or the secretary's designee. Such suit may be maintained, prosecuted, and all proceedings taken to the same effect and extent as for the enforcement of a right of action for debt. All provisional remedies available in such actions shall be, and are hereby made available to the state of Kansas in the enforcement of the payment of any state tax, except that the remedy herein provided shall be in addition to the various warrant and lien procedures now provided by law for the collection of delinquent taxes.History: L. 1959, ch. 402, § 1; L. 2002, ch. 186, § 8; July 1.
KS Stat § 79-2016 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2016 Same; liabilities imposed by other states; comity.

79-2016. Same; liabilities imposed by other states; comity. The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.History: L. 1959, ch. 402, § 2; April 1.
KS Stat § 79-2018 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2018 Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs.

79-2018. Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs. The board of county commissioners of any county may employ attorneys or other persons to assist the county in the collection of personal property taxes remaining unpaid from and after the date the same became a judgment. The employment of such attorney or other persons shall be in writing and shall be on a contingent fee basis, but in no event shall the fees and charges for such collections exceed the sum of 50% of the amount collected. Any taxes so collected shall be credited ratably to the funds for which such taxes were levied and the cost of collecting shall be apportioned and charged ratably against the funds for which such taxes were collected.History: L. 1972, ch. 369, § 1; L. 1994, ch. 200, § 1; July 1.
KS Stat § 79-2019 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2019 Same; bond of contract collectors; report and accounting of taxes collected.

79-2019. Same; bond of contract collectors; report and accounting of taxes collected. Any attorney or collector, other than the sheriff, with whom the county has contracted for the collection of personal property taxes, shall furnish a good and sufficient bond, in an amount to be fixed by the board of county commissioners, for the faithful discharge of his or her duties and for the payment to the county of all moneys collected pursuant to time of the agreement. Each contract collector shall, on the tenth day of each month, file with the county treasurer a verified report and account of the taxes collected by him or her the preceding month, showing the name of each person from whom taxes were collected, the amount collected, and at the same time, he or she shall pay to the county treasurer the full amount collected.History: L. 1972, ch. 369, § 2; July 1.
KS Stat § 79-2020 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2020 Voluntary transfer of personal property before tax paid; lien, exception; collection.

79-2020. Voluntary transfer of personal property before tax paid; lien, exception; collection. If any owner of personal property surrenders or transfers such property to another after the date such property is assessed and before the tax thereon is paid, whether by voluntary repossession or any other voluntary act in reduction or satisfaction of indebtedness, then the taxes on the personal property of such taxpayer shall fall due immediately, and a lien shall attach to the property so surrendered or transferred, and shall become due and payable immediately. Such lien shall be in preference to all other claims against such property. The county treasurer, after receiving knowledge of any such surrender or transfer, shall issue immediately a tax warrant for the collection thereof and the sheriff shall collect it as in other cases. The lien shall remain on the property and any person taking possession of the property does so subject to the lien. The one owing such tax shall be liable civilly to any person taking possession of such property for any taxes owing thereon, but the property shall be liable in the hands of the person taking possession thereof for such tax. If the property is sold in the ordinary course of retail trade it shall not be liable in the hands of the purchasers. No personal property which has been transferred in any manner after it has been assessed shall be liable for the tax in the hands of the transferee after the expiration of three years from the time such tax originally became due and payable.History: L. 1985, ch. 184, § 1; July 1.
KS Stat § 79-2022 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2022 Contingent fee based employment to audit personal property tax returns prohibited, when.

79-2022. Contingent fee based employment to audit personal property tax returns prohibited, when. The board of county commissioners of any county shall not employ on a contingent fee basis any person to audit personal property tax returns for the purpose of discovering property that has escaped taxation or been undervalued.History: L. 1994, ch. 200, § 2; July 1.
KS Stat § 79-2023 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2023 Wyandotte county accumulated interest amnesty program.

79-2023. Wyandotte county accumulated interest amnesty program. (a) In accordance with the provisions of this section, the board of county commissioners of Wyandotte county may institute and administer a property tax accumulated interest amnesty program. Such program shall only be in effect for a 60-day period as specified by such board, and shall be instituted and completed prior to July 1, 1995. Notice of the institution and time period of such program shall be by publication in a newspaper having general circulation in the county. Also, notices shall be mailed to the owner of any homestead or other property who may qualify to participate in the program.(b) Upon completion and execution of an application affidavit for eligibility for participation in the amnesty program by a qualified person, and payment of all or a portion of delinquent property tax, the county treasurer shall cancel all accumulated interest which has accrued upon the amount of such tax paid.(c) As used in this section: (1) "Qualified person" means an individual or such individual's heirs who own and reside in a homestead upon which is owed delinquent property tax, or a person, corporation or other association of persons who own real property upon which is owed delinquent property tax; (2) "homestead" shall have the meaning ascribed thereto by section 9 of article 15 of the Kansas constitution; and (3) "delinquent property tax" means property tax, including any special assessments, levied upon a homestead or other real property which has remained unpaid for at least two years after it became due.(d) The provisions of this section shall not be construed to conflict or otherwise affect any other provisions of law relating to the redemption, sale or foreclosure of real estate resulting from delinquent property tax.History: L. 1994, ch. 267, § 1; May 5.
KS Stat § 79-2024 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2024 Partial payment or payment plan for delinquent or nondelinquent property taxes authorized.

79-2024. Partial payment or payment plan for delinquent or nondelinquent property taxes authorized. Notwithstanding any other provision of law to the contrary, the county treasurer of every county may accept partial payment or establish a payment plan for delinquent or nondelinquent real property tax or personal property tax in accordance with payment guidelines established therefor by the county treasurer. Nothing in this section shall be construed to modify any consequences of untimely payment.History: L. 1994, ch. 267, § 2; L. 2012, ch. 126, § 3; L. 2021, ch. 9, § 4; April 1.
KS Stat § 79-2025 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2025 Cancellation of taxes and penalties on certain property in Johnson county by county commissioners.

79-2025. Cancellation of taxes and penalties on certain property in Johnson county by county commissioners. Notwithstanding any provision of law to the contrary, for the purpose of facilitating the sale or transfer of the Kuhlman Diecasting property located at 16400 Mission Road, Johnson county, Kansas, the board of county commissioners of Johnson county, upon a majority vote, may cancel all or a part thereof, of any uncollected real estate taxes and penalties on such property. Such property is legally described as:THAT PART OF THE EAST HALF OF THE SOUTHEAST QUARTER OF SECTION 16, TOWNSHIP 14, RANGE 25, IN JOHNSON COUNTY, KANSAS, DESCRIBED AS FOLLOWS: BEGINNING AT THE NORTHEAST CORNER OF SAID SOUTHEAST QUARTER; THENCE WEST ALONG THE NORTH LINE OF SAID SOUTHEAST QUARTER TO THE NORTHWEST CORNER OF THE EAST HALF OF SAID SOUTHEAST QUARTER; THENCE SOUTH ON THE LINE RUNNING NORTH AND SOUTH THROUGH THE CENTER OF SAID QUARTER SECTION 441 FEET, CROSSING THE BIG BLUE RIVER, TO A POINT 6 FEET SOUTH OF THE SOUTH BANK OF SAID RIVER; THENCE SOUTHERLY AND FOLLOWING THE SOUTHERLY AND WESTERLY BANK OF SAID RIVER AND 6 FEET DISTANT THEREFROM TO THE CENTER OF WHAT IS KNOWN AS CAMP BRANCH; THENCE DOWN THE CENTER OF SAID BRANCH TO THE CENTER OF SAID BIG BLUE RIVER; THENCE FOLLOWING DOWN THE CENTER OF SAID RIVER TO THE EAST LINE OF SAID SECTION 16; THENCE NORTH ALONG THE EAST LINE OF SAID SECTION TO THE PLACE OF BEGINNING; BUT EXCEPTING THEREFROM THE RIGHT OF WAY OF THE MISSOURI PACIFIC RAILROAD; AND ALSO EXCEPTING THEREFROM ALL THAT PART OF THE NORTH 154 FEET OF SAID SOUTHEAST QUARTER WHICH LIES EAST OF SAID MISSOURI PACIFIC RAILROAD RIGHT OF WAY.History: L. 2007, ch. 152, § 4; April 26.
KS Stat § 79-2026 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 20 - Collection And Cancellation Of Taxes|79-2026 Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien.

79-2026. Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien. Whenever personal property in this state is abandoned or repossessed after it is assessed and before the taxes are paid, the owner or lessee of any real property upon which such property was situated at the time of abandonment or repossession shall acquire such property free of any tax lien for unpaid taxes that may otherwise exist if lawful title to such property is acquired by such landowner or lessee within 12 months of the time such property is deemed abandoned or within 12 months of the time legal proceedings are commenced to effect a repossession. Any lien for unpaid taxes shall be extinguished for any such personal property acquired by the landowner or lessee as set forth herein. In no circumstances shall the landowner or lessee be liable for any taxes owned [owed] prior to the date the personal property is acquired by such landowner or lessee.History: L. 2014, ch. 81, § 2; L. 2016, ch. 112, § 21; July 1.
KS Stat § 79-2103 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2103 Sheriff to note removal of taxpayer.

79-2103. Sheriff to note removal of taxpayer. It shall be the duty of the several sheriffs of this state, in making their returns of the delinquent tax warrants to the treasurers of their respective counties, to note in their return the county to which any such delinquent taxpayer may have removed or resides, with the date of his or her removal, if he or she shall be able to ascertain such fact; and it is hereby made his or her duty to make diligent inquiry therefor.History: L. 1876, ch. 34, § 94; March 11; R.S. 1923, 79-2103.
KS Stat § 79-2104 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2104 Alias tax warrants to sheriff of county to which taxpayer has removed.

79-2104. Alias tax warrants to sheriff of county to which taxpayer has removed. It shall be the duty of the several county treasurers in the state, immediately after their receiving said warrants returned as provided in the preceding section, to issue an alias tax warrant, directed to the sheriff of any county in this state into which any such taxpayer may have removed or may reside, or in which his or her personal property may be found, who shall proceed to collect said taxes the same as upon execution, together with his or her costs upon the same, and after collecting the said taxes to forward the same to the treasurer of the county who issued said warrant, together with the warrant, and his or her return endorsed thereon: Provided, That if said warrant be returned unsatisfied, in whole or in part, the county treasurer may issue further alias tax warrants to the sheriff of his or her county or to the sheriff of any county in this state in which the taxpayer has personal property.History: L. 1876, ch. 34, § 95; R.S. 1923, 79-2104; L. 1931, ch. 305, § 1; Feb. 26.
KS Stat § 79-2106 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2106 Fees of sheriffs and treasurers.

79-2106. Fees of sheriffs and treasurers. For the services specified in the preceding sections the sheriffs shall be entitled to the same fees as they are allowed by law on executions, and the treasurers to receive for furnishing the clerk of the district court with such abstract the same fee as is provided by law for issuing tax warrants.History: L. 1876, ch. 34, § 97; March 11; R.S. 1923, 79-2106.
KS Stat § 79-2107 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2107 Sheriff's return of tax warrants; liability of treasurer and sheriff.

79-2107. Sheriff's return of tax warrants; liability of treasurer and sheriff. All warrants returned by the sheriff shall be endorsed with date of service, date of collection, and amount collected, and if no property is found, so state; and if any treasurer or sheriff shall fail to issue or serve and return the warrants as provided by this act, such treasurer or sheriff shall be held liable for the amount of tax upon which warrants have so failed to be issued, served or returned. The board of county commissioners shall not allow the claim for the salary of any sheriff for any month after the month of October in any year unless and until said sheriff has made return of each and every personal property tax warrant which has been issued at any time during said year.History: L. 1876, ch. 34, § 98; R.S. 1923, 79-2107; L. 1943, ch. 301, § 4; June 28.
KS Stat § 79-2108 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 21 - Sale Of Personal Property For Taxes|79-2108 Penalties and interest where injunction restraining collection dissolved.

79-2108. Penalties and interest where injunction restraining collection dissolved. In cases where the county treasurer or sheriff shall by injunction be restrained from the collection of taxes due upon personal property, and the injunction be dissolved, the county treasurer or sheriff shall collect the original taxes and penalties, with interest from the date of the injunction at the rate prescribed by K.S.A. 79-2004a, and amendments thereto.History: L. 1941, ch. 375, § 34; L. 1980, ch. 308, § 13; L. 1992, ch. 319, § 5; July 1.