reglab/housing_qa huggingface dataset:
KS Stat § 79-2903 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2903 Liability of executor or administrator for failure to list lands or pay taxes.

79-2903. Liability of executor or administrator for failure to list lands or pay taxes. Every person being seized or having the care of lands as executor or administrator, and who shall neglect or refuse either to list or pay the taxes on the same, shall be liable in an action to the devisee or devisees of the persons whose executor he or she is for any damage occasioned by such neglect.History: L. 1876, ch. 34, § 150; March 11; R.S. 1923, 79-2903.
KS Stat § 79-2904 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2904 Agent or attorney liable for failure to pay taxes on lands.

79-2904. Agent or attorney liable for failure to pay taxes on lands. Every person having the care of land as agent or attorney, such agent or attorney having funds of the principal in his or her hands for that purpose, neglecting or refusing either to list or pay the taxes on such land, shall be liable in an action to his or her principal for any damage such principal may have sustained by such neglect or refusal.History: L. 1876, ch. 34, § 151; March 11; R.S. 1923, 79-2904.
KS Stat § 79-2905 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2905 Conservator liable for failure to list or pay taxes.

79-2905. Conservator liable for failure to list or pay taxes. Every person holding lands as conservator, and neglecting or refusing to list or pay the taxes on the same in manner aforesaid, shall be liable in an action to his or her conservatee for any damage such conservatee may have sustained by such neglect or refusal.History: L. 1876, ch. 34, § 152; R.S. 1923, 79-2905; L. 1965, ch. 514, § 2; Jan. 1, 1966.
KS Stat § 79-2907 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2907 Warrants received for taxes; endorsement.

79-2907. Warrants received for taxes; endorsement. It shall be the duty of every county treasurer who may receive any state, county, city, township or school-district order or warrant in payment of any taxes, or for lands sold for taxes, to endorse upon such order or warrant the date of its reception, the amount of interest allowed thereon; and no credit shall be allowed to any treasurer for any warrant or order, or any interest thereon, not so endorsed.History: L. 1876, ch. 34, § 154; March 11; R.S. 1923, 79-2907.
KS Stat § 79-2908 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2908 Sale and conveyance of lands for taxes under prior statutes.

79-2908. Sale and conveyance of lands for taxes under prior statutes. All matters relative to the sale and conveyance of lands for taxes under any prior statute shall be fully completed according to the laws under which they originated, the same as if such laws remained in force.History: L. 1876, ch. 34, § 155; March 11; R.S. 1923, 79-2908.
KS Stat § 79-2910 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2910 Limitations of actions for recovery of land under repealed statutes.

79-2910. Limitations of actions for recovery of land under repealed statutes. The limitation of actions for the recovery of lands sold for taxes, prescribed by any statute which has been repealed, shall not be affected by any such repeal if the same period of limitation is or has been continued or reenacted in the repealing statute.History: L. 1876, ch. 34, § 157; March 11; R.S. 1923, 79-2910.
KS Stat § 79-2910a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2910a Actions to recover tax by the U.S. and other states and subdivisions; rights.

79-2910a. Actions to recover tax by the U.S. and other states and subdivisions; rights. Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Kansas to recover any tax which may be owing to it when the like right is accorded to the state of Kansas and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity.History: L. 1951, ch. 505, § 1; June 30.
KS Stat § 79-2911 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2911 Repeals by act of 1876.

79-2911. Repeals by act of 1876. Laws 1876, chapter 34, section 158, included by reference. [This section provided for the repeal of acts relating to taxation which it amended and superseded, as follows: "That an act entitled 'An act to provide for the assessment and collection of taxes,' approved February twenty-seventh, eighteen hundred and sixty-eight, and all acts and parts of acts amendatory and supplemental thereto, together with section fifty-five of chapter twenty-five, Laws of eighteen hundred and sixty-eight; and also chapters one hundred and twenty, one hundred and twenty-one, one hundred and twenty-two, one hundred and twenty-three and one hundred and twenty-four, Session Laws of eighteen hundred and sixty-nine; also section two, chapter forty-three, and chapter one hundred and twenty, Session Laws of eighteen hundred and seventy; also chapters one hundred and forty-nine and one hundred and fifty, Session Laws of eighteen hundred and seventy-one; also chapters sixty-five and one hundred and eighty-four and one hundred and ninety-six, Session Laws of eighteen hundred and seventy-two; also chapters ninety-six and one hundred and thirty-one, Session Laws of eighteen hundred and seventy-four; also chapters one hundred and forty-five and one hundred and forty-seven, Session Laws of eighteen hundred and seventy-five, and all acts and parts of acts, either general or special, inconsistent with the provisions of this act, be and the same are hereby repealed, except so far as provided for in sections one hundred and twenty-three and one hundred and twenty-four."]History: R.S. 1923, 79-2911.
KS Stat § 79-2912 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2912 Loss of tax-sale certificate.

79-2912. Loss of tax-sale certificate. The owner of any tax-sale certificate which has been lost or which may hereafter be lost, and the land therein described shall not have been redeemed at the time a tax deed becomes due thereon, may exhibit to the treasurer evidence satisfactory to him or her of such loss, and upon his or her executing a bond to the treasurer, with sufficient surety to protect any person who should thereafter show his or her right thereto, then the treasurer shall issue to said owner a duplicate tax-sale certificate, which shall have the same effect in all respects as the original.History: L. 1877, ch. 42, § 1; March 15; R.S. 1923, 79-2912.
KS Stat § 79-2913 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2913 Credit by state of overpayment of taxes by county, when.

79-2913. Credit by state of overpayment of taxes by county, when. In all cases in which any county has heretofore or shall hereafter pay into the state treasury a greater amount of money than is or may be due from such county for the year in which such surplus money was paid, it shall be the duty of the director of accounts and reports and treasurer of state, at the close of each fiscal year, to credit such overpaid or surplus amount to the county paying the same as a credit upon the taxes due or thereafter to become due from such county to the state.History: L. 1875, ch. 146, § 1; May 15; R.S. 1923, 79-2913.
KS Stat § 79-2914 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2914 Apportionment of funds where lands sold for less than full amount of taxes.

79-2914. Apportionment of funds where lands sold for less than full amount of taxes. If any county lands or town lots have been sold under the provisions of law and the full amount of the tax charged against such lands or town lots has not been realized, the county treasurer and county clerk of such county are hereby directed to divide and charge the amount of such unrealized tax to the several funds in proper proportion, according to the tax levies of the years for the tax of which the said lands or town lots were sold.History: L. 1885, ch. 199, § 1; March 14; R.S. 1923, 79-2914.
KS Stat § 79-2915 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2915 Same; distribution of proceeds; amount uncollected charged to several funds.

79-2915. Same; distribution of proceeds; amount uncollected charged to several funds. The proceeds arising from such sale shall be distributed to the several funds entitled thereto in proper proportion, as shown upon the tax roll; and any portion of the tax that may remain uncollected by reason of the redemption or assignment herein provided for shall be divided among and charged to the several funds in proper proportion according to the tax levies of the various years for which the tax was delinquent.History: L. 1879, ch. 43, § 3; L. 1885, ch. 199, § 2; March 14; R.S. 1923, 79-2915.
KS Stat § 79-2918 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2918 Same; use of funds after full amount of state taxes paid into state treasury.

79-2918. Same; use of funds after full amount of state taxes paid into state treasury. When by virtue of the foregoing provisions any county shall have paid into the state treasury the full amount of state tax levied for any particular year, all moneys thereafter collected on such tax shall be applied to the payment of any state tax theretofore levied and unpaid, and any balance remaining shall be applied to the payment of the state tax for succeeding years.History: L. 1885, ch. 199, § 7; R.S. 1923, 79-2918; L. 1937, ch. 359, § 6; L. 1957, ch. 502, § 1; L. 1974, ch. 414, § 9; July 1.
KS Stat § 79-2919 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2919 Neglect of duties by officers; penalties.

79-2919. Neglect of duties by officers; penalties. If any officer charged by the statutes with any duty in relation to assessment and taxation, or who under the statutes may be required by other officers to perform certain duties, shall willfully fail or neglect to perform any of such duties when required to do so by the statute in terms or by any person thereunto authorized by the statute, and shall continue to so fail or neglect to perform such duties after having been notified of the default by the authority or authorities thereunto authorized, such officer so continuing in default shall forfeit a sum not less than fifty dollars ($50) nor more than five hundred dollars ($500), to be recovered in an action brought in the name of the state by the county attorney, or by the attorney general upon request of the director of property valuation, in the district court of the county of such officer, and may be removed from office at the discretion of the court. All moneys recovered under the provisions of this act shall be paid to the county treasurer.History: L. 1915, ch. 364, § 1; R.S. 1923, 79-2919; L. 1973, ch. 106, § 28; June 1.
KS Stat § 79-2925a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2925a Budget of Shawnee county; budget period; no-fund warrants.

79-2925a. Budget of Shawnee county; budget period; no-fund warrants. On or before August 1, 1974, the board of county commissioners of Shawnee county shall prepare a budget for such county for the period commencing January 1, 1975, and ending December 31, 1975, and thereafter each budget prepared by the board for an ensuing budget year shall be prepared for a period commencing January 1 and ending December 31 of the succeeding calendar year. In order to provide moneys sufficient for the operation of such county during the period between November 1, 1974, and December 31, 1974, the board is hereby authorized to issue no-fund warrants in an amount not to exceed 1/6 of the amount of the budget of expenditures adopted for the 1975 budget year. Such warrants shall be issued, registered, redeemed and bear interest in the manner and in the form prescribed by K.S.A. 79-2940, and amendments thereto, except that they shall not bear the notation required by such section and may be issued without the approval of the state  board of tax appeals. Moneys received from the issuance of such warrants may be expended during the period for which the warrants were issued, even though the same were not budgeted for, and any tax levied to redeem such warrants shall be exempt from the limitations imposed under the provisions of K.S.A. 79-5001 to 79-5016, inclusive, and amendments thereto.History: L. 1974, ch. 109, § 1; L. 2008, ch. 109, § 105; L. 2014, ch. 141, § 112; July 1.
KS Stat § 79-2927 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2927 Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception.

79-2927. Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception. (a) The governing body of each taxing subdivision or municipality shall meet not later than the first day of August of each year, and shall prepare in writing on forms furnished by the director of accounts and reports a budget itemized and classified by funds and showing amounts to be raised by taxation and from other sources for the ensuing budget year. The budget shall show in parallel columns all amounts and items to be expended for the ensuing budget year and the amounts appropriated for corresponding or other items during the current budget year and amounts expended for corresponding or other items during the preceding budget year. The budget for each fund shall not include any item for sundry or miscellaneous purposes in excess of 10% of the total. Except for school districts, municipal universities and community colleges, the budget for each fund may include a non-appropriated balance of not to exceed 5% of the total of each fund.(b) The budget shall show in parallel columns the amount of revenue actually received from taxation and from other sources, with the amount from each source separately stated for the preceding budget year and the amount actually received and estimated to be received from taxation and from sources other than direct taxation with the amount for each source separately stated for the current budget year and also the amount estimated to be received during the ensuing budget year, with the amount estimated to be received from each source separately stated. Except as provided by K.S.A. 79-2927a, and amendments thereto, the budget of expenditures for each fund shall balance with the budget of revenues for such fund and that portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the amount of tax which can be raised by any fund limit or aggregate limit placed upon such fund.History: L. 1933, ch. 316, § 3; L. 1941, ch. 377, § 3; L. 1970, ch. 387, § 1; L. 1989, ch. 295, § 1; L. 2003, ch. 116, § 19; July 1.
KS Stat § 79-2927a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2927a School districts; balanced budget not required; unexpended moneys.

79-2927a. School districts; balanced budget not required; unexpended moneys. (a) When preparing the budget for a school district, the board of education of the district shall budget to expend only the amount estimated to be spent from each fund of the school district.(b) Except as provided by this subsection, any unexpended moneys remaining in a fund of a school district at the end of the budget year may be carried forward into such fund for succeeding budget years. The provisions of this subsection shall not apply to the general fund or the supplemental general fund of the school district.(c) Whenever unexpended moneys in a school district fund are carried forward into such fund for the succeeding budget year, the budget of the school district shall reflect the ending balance in such fund which the school district estimates will be carried forward to the succeeding budget year.(d) If the board of education determines it is necessary to expend moneys which had been budgeted to be carried forward into the next succeeding budget year, the board shall amend its previously adopted budget. Any amended budget shall be subject to the same publication, notice and public hearing requirements as is required by K.S.A. 79-2929, and amendments thereto, for the adoption of the original budget.History: L. 2003, ch. 116, § 20; July 1.
KS Stat § 79-2929 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2929 Proposed budget; amendments; public hearing; notice, publication and contents.

79-2929. Proposed budget; amendments; public hearing; notice, publication and contents. Prior to the filing of the adopted budget with the county clerk, the governing body of each taxing or political subdivision or municipality shall meet for the purpose of answering and hearing objections of taxpayers relating to the proposed budget and for the purpose of considering amendments to such proposed budget. The governing body shall give at least 10 days' notice of the time and place of the meeting by publication in a weekly or daily newspaper of the county having a general circulation therein. Such notice shall include the proposed budget and shall set out all essential items in the budget except such groupings as designated by the director of accounts and reports on a special publication form prescribed by the director of accounts and reports and furnished with the regular budget form. Such form shall also include the revenue neutral rate as provided in K.S.A. 2021 Supp. 79-2988, and amendments thereto. The notice of a governing body of any taxing subdivision or municipality having an annual expenditure of $500 or less shall specify the time and place of the meeting required by this section but shall not be required to include the proposed budget of such taxing subdivision or municipality.History: L. 1933, ch. 316, § 5; L. 1941, ch. 377, § 4; L. 1970, ch. 387, § 2; L. 1978, ch. 402, § 1; L. 1981, ch. 173, § 79; L. 2021, ch. 9, § 6; April 1.
KS Stat § 79-2929a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2929a Amended budget; publication; electronic filing; notice; public hearing; clerical errors.

79-2929a. Amended budget; publication; electronic filing; notice; public hearing; clerical errors. (a) The governing body of any taxing subdivision or municipality which is subject to the budget law provisions of K.S.A. 79-2925 through 79-2936, and amendments thereto, which proposes to amend its adopted current budget during the year in which such budget is in effect, shall be subject to the same publication, notice and public hearing requirements as required by K.S.A. 79-2929, and amendments thereto, for the adoption of the original budget. In addition, such published budget shall show any proposed changes in the amount of expenditures, by fund. Any proposed increase in expenditures shall be balanced by previously unbudgeted increases in revenue other than ad valorem property taxes. A copy of the adopted amended budget shall be filed with the county clerk and with the director of accounts and reports. Beginning in 2009, all such budget information shall be filed electronically with the county clerk and with the director of accounts and reports.(b) Whenever a clerical error in the calculation of the assessed valuation of any taxing subdivision or municipality which is subject to the provisions of K.S.A. 79-2925 through 79-2936, and amendments thereto, is discovered after the governing body has adopted the budget and prior to October 1, the governing body may amend such budget. Any budget amended pursuant to this subsection shall be subject to the same publication, notice and public hearing requirements as required by K.S.A. 79-2929, and amendments thereto, for the adoption of the original budget. A copy of such amended budget shall be filed with the county clerk and the director of the division of accounts and reports. Beginning in 2009, all such budget information shall be filed electronically with the county clerk and with the director of accounts and reports.History: L. 1981, ch. 368, § 1; L. 1989, ch. 218, § 10; L. 1992, ch. 280, § 53; L. 2004, ch. 59, § 1; L. 2008, ch. 163, § 2; July 1.
KS Stat § 79-2930 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 29 - Miscellaneous Provisions|79-2930 Submission of adopted budgets and additional information pertaining thereto to county clerk; electronic filing; duties of county clerk; limitation on taxes levied, exception.

79-2930. Submission of adopted budgets and additional information pertaining thereto to county clerk; electronic filing; duties of county clerk; limitation on taxes levied, exception. (a) Two copies of the budget certificate giving the amount of ad valorem tax to be levied and the total amount of the adopted budget of expenditures by fund, along with itemized budget forms for each and every fund and proof of publication of the notice of budget hearing containing the budget summary shall be presented to the county clerk within the time prescribed by K.S.A. 79-1801, and amendments thereto. Beginning in 2009, all such budget information shall be filed electronically with the county clerk. Where action has been taken under any statute to increase the amount of tax to be levied authorized by law, a statement showing the increased amount or tax levy rate voted, or a copy of the charter resolution or ordinance making the change, shall be attached to the budget each year the change is in effect.(b) The county clerk shall make any reductions to the ad valorem tax to be levied, compute the tax levy rates based on the final equalized assessed valuation, and enter such on the budget certificate before attesting the budget, except that with regard to levies made under K.S.A. 75-2551, and amendments thereto, such levies shall be based upon the certified preliminary abstract of property values submitted to the director of property valuation pursuant to K.S.A. 79-1604, and amendments thereto. A copy of all budgets for taxing subdivisions of the county, properly attested, shall be filed with the director of accounts and reports, along with a copy of the tax levy rate summary required of the county treasurer by K.S.A. 79-2002, and amendments thereto. Beginning in 2009, all such budget information shall be filed electronically with the director of accounts and reports.(c) Each fund of the adopted budget certified to the county clerk in no event shall exceed the amount of ad valorem tax to be levied and the proposed expenditures of such fund in the proposed budget as originally published. The governing body of each taxing subdivision shall not certify an amount of ad valorem taxes to be levied that is in excess of any tax levy rate or amount limitations or any aggregate tax levy limitations. The governing bodies, in fixing the amount may take into consideration and make allowance for the taxes which may not be paid, such allowance, however, shall not exceed by more than 5% the percentage of delinquency for the preceding tax year.History: L. 1933, ch. 316, § 6; L. 1941, ch. 377, § 5; L. 1970, ch. 387, § 3; L. 1974, ch. 364, § 28; L. 1981, ch. 379, § 5; L. 2006, ch. 205, § 11; L. 2008, ch. 163, § 3; July 1.