reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4508a Alternative amount of claim; determination.

79-4508a. Alternative amount of claim; determination.
(a) For tax year 2022, and all tax years thereafter, the amount of any claim pursuant to this section shall be computed by deducting the claimant's base year ad valorem tax amount for the homestead from the claimant's homestead ad valorem tax amount for the tax year for which the refund is sought.
(b) As used in this section:
(1) "Base year" means the year in which an individual becomes an eligible claimant and who is also eligible for a claim for refund pursuant to this section. For any individual who would otherwise be an eligible claimant prior to 2021, such base year shall be deemed to be 2021 for the purposes of this act.
(2) "Claimant" means a person who has filed a claim under the provisions of this act and was, during the entire calendar year preceding the year in which such claim was filed for refund under this act, except as provided in K.S.A. 79-4503, and amendments thereto, both domiciled in this state and was: (A) A person who is 65 years of age or older; or (B) a disabled veteran. The surviving spouse of a person 65 years of age or older or a disabled veteran who was receiving benefits pursuant to this section at the time of the claimant's death shall be eligible to continue to receive benefits until such time the surviving spouse remarries.
(c) A claimant shall only be eligible for a claim for refund under this section if:
(1) The claimant's household income for the year in which the claim is filed is $50,000 or less; and
(2) the appraised value of the claimant's homestead for the base year is $350,000 or less.
The provisions of K.S.A. 79-4522, and amendments thereto, shall not apply to a claim pursuant to this section. In the case of all tax years commencing after December 31, 2022, the upper limit household income threshold amount prescribed in this subsection shall be increased by an amount equal to such threshold amount multiplied by the cost-of-living adjustment determined under section 1(f)(3) of the federal internal revenue code for the calendar year in which the taxable year commences.
(d) A taxpayer shall not be eligible for a homestead property tax refund claim pursuant to this section if such taxpayer has received for such property for such tax year either: (1) A homestead property tax refund pursuant to K.S.A. 79-4508, and amendments thereto; or (2) the selective assistance for effective senior relief (SAFESR) credit pursuant to K.S.A. 79-32,263, and amendments thereto.
(e) The amount of any claim shall be computed to the nearest $1.
(f) The provisions of this section shall be a part of and supplemental to the homestead property tax refund act.
History:
L. 2022, ch. 63, § 17; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4509 Maximum property tax refund.

79-4509. Maximum property tax refund.
(a) In the event property taxes accrued exceeds $700 for a household in any one year, the amount thereof shall, for purposes of this act, be deemed to have been $700.
(b) The provisions of subsection (a) shall not apply to a claim for refund pursuant to K.S.A. 2023 Supp. 79-4508a, and amendments thereto.
History:
L. 1970, ch. 403, § 9; L. 1973, ch. 404, § 4; L. 1975, ch. 506, § 4; L. 1989, ch. 303, § 4; L. 1992, ch. 98, § 4; L. 2007, ch. 157, § 5; L. 2012, ch. 135, § 33; L. 2022, ch. 63, § 48; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4510 Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations.

79-4510.
Same; forms and instructions; county clerk to assist claimants; county treasurer to inclose information with tax statements; rules and regulations.
In administering this act, the division of taxation shall make available suitable forms with instructions for claimants. Copies of such forms shall also be made available to all county clerks and county treasurers in sufficient numbers to supply claimants residing in their respective counties. It shall be the duty of the county clerk to assist any claimant seeking assistance in the filing of a claim under the provisions of this act. The county treasurer of each county shall mail to each taxpayer with the property tax statement of such taxpayer information on eligibility for homestead property tax relief to be provided by the secretary of revenue.
The secretary of revenue is hereby authorized to adopt such rules and regulations as may be necessary for the administration of the provisions of this act and the act of which this act is amendatory.
History: L. 1970, ch. 403, § 10; L. 1972, ch. 383, § 4; L. 1973, ch. 404, § 5; L. 1974, ch. 444, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4511 Same; information required in support of claim.

79-4511. Same; information required in support of claim.
(a) Every claimant under this act shall supply to the division, in support of a claim, reasonable proof of age or disability, and changes of homestead, household membership, household income, and size and nature of property claimed as the homestead. A claim alleging disability shall be supported by a report of the examining physician of the claimant with a statement or certificate that the applicant has a disability within the meaning of subsection (g) of K.S.A. 79-4502, and amendments thereto.
(b) Every claimant who is a homestead owner, or whose claim is based wholly or partly upon homestead ownership at some time during the calendar year, shall supply to the division, in support of a claim, the amount of property taxes levied upon the property claimed as a homestead and a statement that the property taxes accrued used for purposes of this act have been or will be paid by the claimant. Upon request by the division, such claimant shall provide a copy of the statement of property taxes levied upon the property claimed as a homestead. The amount of personal property taxes levied on a manufactured home or mobile home shall be set out on the personal property tax statement showing the amount of such tax as a separate item.
(c) The information required to be furnished under subsection (b) shall be in addition to that required under subsection (a).
History:
L. 1970, ch. 403, § 11; L. 1972, ch. 383, § 5; L. 1975, ch. 506, § 5; L. 1980, ch. 310, § 10; L. 1991, ch. 33, § 44; L. 2007, ch. 157, § 6; L. 2012, ch. 135, § 34; January 1, 2013.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4513 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.

79-4513.
Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.
In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the amount paid may be recovered by assessment as income taxes are assessed, and such assessment shall bear interest from the date of payment or credit of the claim, until recovered, at the rate of one percent (1%) per month. The claimant in such case, and any person who assisted in the preparation or filing of such excessive claim, or supplied information upon which such excessive claim was prepared, with fraudulent intent, shall be guilty of a class B misdemeanor. In any case in which it is determined that a claim is or was excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed, and if the claim has been paid, the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed and such assessment shall bear interest at the rate of one percent (1%) per month from the date of payment until recovered. In any case in which it is determined that a claim is or was excessive due to the fact that the claimant neglected to include certain income received during the year, the claim shall be corrected and the excess disallowed, and if the claim has been paid the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed.
History: L. 1970, ch. 403, § 13; L. 1973, ch. 404, § 7; L. 1974, ch. 443, § 2; January 1, 1975.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4515 Same; recipient of public funds for payment of taxes not eligible claimant.

79-4515.
Same; recipient of public funds for payment of taxes not eligible claimant.
No claim for relief under the provisions of this act shall be allowed to any claimant who is a recipient of public funds specifically designated for the payment of taxes during the period for which the claim is filed.
History:
L. 1970, ch. 403, § 15; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4516 Same; claim disallowed if title to homestead received for purpose of making claim.

79-4516.
Same; claim disallowed if title to homestead received for purpose of making claim.
A claim shall be disallowed if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this act.
History:
L. 1970, ch. 403, § 16; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4517 Same; extension of time for filing claim; acceptance of claim after filing deadline.

79-4517.
Same; extension of time for filing claim; acceptance of claim after filing deadline.
For claims in respect of property taxes levied in any year, the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good cause exists therefor if the claim has been filed within four years of the deadline.
History:
L. 1970, ch. 403, § 17; L. 1977, ch. 340, § 2; L. 2000, ch. 184, § 26; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4519 Severability.

79-4519.
Severability.
If any sentence, clause, subsection, or section of this act is held unconstitutional or invalid by any court of competent jurisdiction it shall be conclusively presumed that the legislature would have enacted the remainder of the act not so held unconstitutional or invalid.
History:
L. 1973, ch. 404, § 9; January 1, 1974.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4522 Owner not entitled to homestead refund, when.

79-4522. Owner not entitled to homestead refund, when.
A person owning or occupying a homestead for which the appraised valuation for property tax purposes exceeds $350,000 in any year shall not be entitled to claim a refund of property taxes under the homestead property tax refund act for any such year. The provisions of this section shall be part of and supplemental to the homestead property tax refund act.
History:
L. 2007, ch. 157, § 1; L. 2012, ch. 135, § 35; January 1, 2013.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4523 Payment of refund to county treasurer when property taxes on homestead delinquent.

79-4523.
Payment of refund to county treasurer when property taxes on homestead delinquent.
If there are delinquent property taxes on the claimant's homestead, the refund shall be paid to the county treasurer of the county in which such homestead is located and applied first to the oldest of such delinquent property taxes and applied forward to the most recent delinquent property taxes and then to any other property taxes due on the claimant's homestead. The provisions of this section shall be part of and supplemental to the homestead property tax refund act.
History:
L. 2007, ch. 157, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4530 Refund of property tax imposed on certain residential property, when.

79-4530.
Refund of property tax imposed on certain residential property, when.
(a) Whenever the appraised valuation of any single-family owner-occupied residential real property established for property taxation purposes exceeds by 75% or more the appraised valuation of such property for such purposes established for utilization for the next preceding taxable year, and if such increase is not due to such property being improved, a portion of the property tax attributable to such increase shall be refunded to the taxpayer as provided by this section.
(b) Any person who qualifies for a refund pursuant to the provisions of subsection (a) and has completed an appeal pursuant to K.S.A. 79-1448, and amendments thereto, from the appraised valuation established for such residential real property may apply for a refund of property tax to the division of taxation of the department of revenue. For the taxable year for which such increase is established, the amount of such refund shall be equal to 80% of the property tax attributable to such increase; for the taxable year next succeeding the taxable year for which such increase is established, the amount of such refund shall be equal to 50% of the property tax attributable to such increase; and for the second taxable year succeeding the taxable year for which such increase is established, the amount of such refund shall be equal to 25% of the property tax attributable to such increase.
(c) The secretary of revenue shall adopt rules and regulations necessary to effectively implement the provisions of this section, and shall devise forms necessary for the implementation of this section.
(d) The provisions of this section shall be applicable to all taxable years commencing after December 31, 1996.
History:
L. 1997, ch. 126, § 49; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 45 - Homestead Property Tax Refunds › 79-4531 Same, appeals process.

79-4531.
Same, appeals process.
Insofar as the same may be made applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to the homestead property tax refund act which may become in dispute.
History:
L. 2000, ch. 184, § 25; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4601 Private foundation; corporation as; acts prohibited.

79-4601.
Private foundation; corporation as; acts prohibited.
No corporation which is a "private foundation" as defined in § 509 (a) of the internal revenue code of 1954, shall
(a) engage in any act of "self-dealing" (as defined in § 4941 (d) of the internal revenue code of 1954), which would give rise to any liability for the tax imposed by § 4941 (a) of the internal revenue code of 1954;
(b) retain any "excess business holdings" (as defined in § 4943 (c) of the internal revenue code of 1954), which would give rise to any liability for the tax imposed by § 4943 (a) of the internal revenue code of 1954;
(c) make any investment which would jeopardize the carrying out of any of its exempt purposes, within the meaning of § 4944 of the internal revenue code of 1954, so as to give rise to any liability for the tax imposed by § 4944 (a) of the internal revenue code of 1954; and
(d) make any "taxable expenditures" (as defined in § 4945 (d) of the internal revenue code of 1954) which would give rise to any liability for the tax imposed by § 4945 (a) of the internal revenue code of 1954.
History:
L. 1971, ch. 313, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4602 Same; distribution required.

79-4602.
Same; distribution required.
Each corporation which is a "private foundation" as defined in § 509 of the internal revenue code of 1954 shall distribute, for the purposes specified in its articles of organization, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by § 4942 (a) of the internal revenue code of 1954.
History:
L. 1971, ch. 313, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4603 Application of act; exceptions.

79-4603.
Application of act; exceptions.
The provisions of K.S.A. 79-4601 and 79-4602 shall not apply to any corporation to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the articles of organization or other instrument governing such corporation or governing the administration of charitable funds held by it and that the same may not properly be changed to conform to such sections.
History:
L. 1971, ch. 313, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4604 Authority of courts and attorney general not impaired.

79-4604.
Authority of courts and attorney general not impaired.
Nothing in this act shall impair the rights and powers of the courts or the attorney general of this state with respect to any corporation.
History:
L. 1971, ch. 313, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4605 Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited.

79-4605.
Trusts which are private foundations, charitable trusts or split-interest trusts; acts prohibited.
(1) In the administration of any trust which is a "private foundation," as defined in § 509 of the internal revenue code of 1954, a "charitable trust," as defined in § 4947 (a) (1) of the internal revenue code of 1954, or a "split-interest trust" as defined in § 4947 (a) (2) of the internal revenue code of 1954, the following acts shall be prohibited:
(a) Engaging in any act of "self-dealing" (as defined in § 4941 (d) of the internal revenue code of 1954), which would give rise to any liability for the tax imposed by § 4941 (a) of the internal revenue code of 1954;
(b) retaining any "excess business holdings" (as defined in § 4943 (c) of the internal revenue code of 1954) which would give rise to any liability for the tax imposed by § 4943 (a) of the internal revenue code of 1954;
(c) making any investments which would jeopardize the carrying out of any of the exempt purposes of the trust, within the meaning of § 4944 of the internal revenue code of 1954, so as to give rise to any liability for the tax imposed by § 4944 (a) of the internal revenue code of 1954; and
(d) making any "taxable expenditures" (as defined in § 4945 (d) of the internal revenue code of 1954) which would give rise to any liability for the tax imposed by § 4945 (a) of the internal revenue code of 1954.
This section shall not apply either to those split-interest trusts or to amounts thereof which are not subject to the prohibitions applicable to private foundations by reason of the provisions of § 4947 of the internal revenue code of 1954.
History:
L. 1971, ch. 314, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4606 Same; distribution required.

79-4606.
Same; distribution required.
In the administration of any trust which is a "private foundation" as defined in § 509 of the internal revenue code of 1954, or which is a "charitable trust" as defined in § 4947 (a) (1) of the internal revenue code of 1954, there shall be distributed, for the purposes specified in the trust instrument, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by § 4942 (a) of the internal revenue code of 1954.
History:
L. 1971, ch. 314, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4607 Application of act; exceptions.

79-4607.
Application of act; exceptions.
The provisions of K.S.A. 79-4605 and 79-4606 shall not apply to any trust to the extent that a court of competent jurisdiction shall determine that such application would be contrary to the terms of the instrument governing such trust and that the same may not properly be changed to conform to such sections.
History:
L. 1971, ch. 314, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 46 - Private Foundations › 79-4608 Authority of courts and attorney general not impaired.

79-4608.
Authority of courts and attorney general not impaired.
Nothing in this act shall impair the rights and powers of the courts or the attorney general of this state with respect to any trust.
History:
L. 1971, ch. 314, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 48 - State Gaming Revenues › 79-4801 State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund.

79-4801.
State gaming revenues fund; authorized uses; limitation on amounts credited thereto; transfers to state general fund.
There is hereby created the state gaming revenues fund in the state treasury. All moneys credited to such fund shall be expended or transferred only for the purposes and in the manner provided by this act and all expenditures from the state gaming revenues fund shall be made in accordance with appropriation acts. All moneys credited to such fund shall be allocated and credited monthly to the funds and in the amounts specified by this act except that the total of the amounts credited to such funds in any one fiscal year pursuant to this act shall not exceed $50,000,000, except that the total of the amounts credited to such funds for fiscal years 2009 and 2010, pursuant to this act shall not exceed $48,059,846. All amounts credited to such fund in any one fiscal year which are in excess of $50,000,000 shall be transferred and credited to the state general fund on July 15, 1996, and June 25, 1997, and each year thereafter on June 25, except that: (a) All amounts credited to the state gaming revenues fund in fiscal year 2009 which are in excess of $48,059,846 shall be transferred and credited to the state general fund on July 15, 2009, and shall be recorded and accounted for as receipts to the state general fund for fiscal year 2009; (b) all amounts credited to the state gaming revenues fund in fiscal year 2010 which are in excess of $48,059,846 shall be transferred and credited to the state general fund on June 15, 2010, and shall be recorded and accounted for as receipts to the state general fund for fiscal year 2010; and (c) all amounts credited to the state gaming revenues fund in fiscal year 2011 which are in excess of $50,000,000 shall be transferred and credited to the state general fund on June 15, 2011, and shall be recorded and accounted for as receipts to the state general fund for fiscal year 2011.
History:
L. 1986, ch. 365, § 1; L. 1996, ch. 265, § 5; L. 2007, ch. 167, § 200; L. 2008, ch. 131, § 171; L. 2009, ch. 2, § 92; L. 2009, ch. 124, § 145; L. 2009, ch. 144, § 88; L. 2010, ch. 165, § 157; June 10.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 48 - State Gaming Revenues › 79-4803 State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correctional institutions building fund.

79-4803. State gaming revenues fund; transfers to juvenile alternatives to detention fund, administration and authorized uses; transfers to correctional institutions building fund.
(a) After the transfer of moneys pursuant to K.S.A. 79-4806, and amendments thereto:
(1) An amount equal to 10% of the balance of all moneys credited to the state gaming revenues fund shall be transferred and credited to the correctional institutions building fund created pursuant to K.S.A. 76-6b09, and amendments thereto, to be appropriated by the legislature for the use and benefit of state correctional institutions as provided in K.S.A. 76-6b09, and amendments thereto; and
(2) an amount equal to 5% of the balance of all moneys credited to the state gaming revenues fund shall be transferred and credited to the juvenile alternatives to detention fund.
(b) There is hereby created in the state treasury the juvenile alternatives to detention fund which shall be administered by the commissioner of juvenile justice. The Kansas advisory group on juvenile justice and delinquency prevention shall review and make recommendations concerning the administration of the fund. All expenditures from the juvenile alternatives to detention fund shall be for the development and operation of community-based alternatives to detention in accordance with a grant program which shall be established with grant criteria designed by the secretary of corrections to facilitate the expeditious award and payment of grants for the purposes for which the moneys are intended. The secretary shall make grants of the moneys credited to the juvenile alternatives to detention fund for such purposes to counties in accordance with such grant program. All expenditures from the juvenile alternatives to detention fund shall be made in accordance with appropriation acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary or the secretary's designee.
(c) On or before the 10th day of each month, the director of accounts and reports shall transfer from the state general fund to the juvenile alternatives to detention fund interest earnings based on:
(1) The average daily balance of moneys in the juvenile alternatives to detention fund for the preceding month; and
(2) the net earnings rate of the pooled money investment portfolio for the preceding month.
History:
L. 1986, ch. 365, § 3; L. 1990, ch. 150, § 11; L. 1994, ch. 351, § 3; L. 1997, ch. 156, § 113; L. 1999, ch. 156, § 28; L. 2000, ch. 173, § 23; L. 2014, ch. 1, § 6; L. 2016, ch. 46, § 67; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 48 - State Gaming Revenues › 79-4806 Transfers to problem gambling and addictions grant fund.

79-4806. Transfers to problem gambling and addictions grant fund.
On July 1 of each year or as soon thereafter as sufficient moneys are available, $100,000 credited to the state gaming revenues fund shall be transferred and credited to the problem gambling and addictions grant fund established by K.S.A. 79-4805, and amendments thereto.
History:
L. 2000, ch. 173, § 22; L. 2022, ch. 91, § 43; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 50 - Aggregate Tax Levy Limitations › 79-5020 Authority to levy taxes in addition to aggregate levy limit, when.

79-5020.
Authority to levy taxes in addition to aggregate levy limit, when.
The governing body of any township, city or county which has eliminated the tax on intangible personal property pursuant to an election authorized by K.S.A. 79-3109, and amendments thereto, is authorized to offset the resulting loss in revenue by the imposition and levying of any other taxes as may be authorized by law or by increasing its ad valorem tax levy for the general fund or, in the case of townships, for the general fund or any other fund for any year in which revenue is not received from the tax on intangible personal property in an amount not to exceed the amount of proceeds received from such tax in the year prior to its elimination. With respect to townships, the increase in the ad valorem tax levy necessary to raise such additional moneys shall be in addition to any aggregate tax levy limitation on such township which may be fixed by existing law or any law hereafter enacted. With respect to cities and counties, any such levy shall be exempt from the limitation imposed under the provisions of K.S.A. 79-5001 to 79-5016, inclusive, and amendments thereto.
History:
L. 1983, ch. 334, § 1; L. 1985, ch. 334, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 50 - Aggregate Tax Levy Limitations › 79-5038 Same; expiration.

79-5038.
Same; expiration.
The provisions of K.S.A. 79-5021 to 79-5036, inclusive, and amendments thereto, shall expire on July 1, 1999.
History:
L. 1990, ch. 66, § 9; L. 1991, ch. 279, § 3; L. 1993, ch. 256, § 1; L. 1995, ch. 269, § 3; L. 1996, ch. 264, § 4; L. 1997, ch. 135, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 50 - Aggregate Tax Levy Limitations › 79-5039 Computation of taxing subdivision bonded indebtedness limitation, election.

79-5039.
Computation of taxing subdivision bonded indebtedness limitation, election.
(a) The governing body of any taxing subdivision may elect to have the bonded indebtedness limitation of the taxing subdivision computed on the basis of a percentage of assessed valuation, which percentage is determined by dividing the amount of indebtedness authorized for such taxing district in 1988 by the assessed valuation of all tangible taxable property in the taxing subdivision in 1989.
(b) The board of trustees of any community college may elect to have the bonded indebtedness limit of the district exceeded by the amount of any general obligation bonded indebtedness approved by a majority of the voters of the district prior to the effective date of this act.
History:
L. 1997, ch. 187, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 50 - Aggregate Tax Levy Limitations › 79-5040 Suspension of tax levy limitations.

79-5040.
Suspension of tax levy limitations.
In 1999, and in each year thereafter, all existing statutory fund mill levy rate and aggregate levy rate limitations on taxing subdivisions are hereby suspended.
History:
L. 1999, ch. 154, § 72; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5101 Definitions.

79-5101. Definitions.
As used in this act the term "motor vehicle" means and includes all motor vehicles required to be registered under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, except:
(a) Motor vehicles assessed and taxed by the director of property valuation under the provisions of chapter 79, article 6a, of the Kansas Statutes Annotated, and amendments thereto;
(b) motor vehicles of public service companies whose property is assessed by the director of property valuation under the provisions of article 5a of chapter 79 of the Kansas Statutes Annotated, and amendments thereto;
(c) motor vehicles registered for a gross weight of more than 12,000 pounds;
(d) motor vehicles owned by a car rental company upon which the tax imposed under K.S.A. 79-5117, and amendments thereto, has been paid;
(e) recreational vehicles, as defined by K.S.A. 79-5118, and amendments thereto;
(f) motor vehicles which are exempted from property taxation under the provisions of the Kansas Statutes Annotated or the Kansas constitution; and
(g) commercial motor vehicles as defined in K.S.A. 8-143m, and amendments thereto.
History:
L. 1979, ch. 309, § 1; L. 1980, ch. 325, § 1; L. 1982, ch. 396, § 3; L. 1983, ch. 335, § 1; L. 1991, ch. 286, § 2; L. 1994, ch. 10, § 1; L. 1994, ch. 330, § 1; L. 1997, ch. 119, § 4; L. 1998, ch. 140, § 2; L. 2012, ch. 87, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5102 Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.

79-5102.
Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.
(a) All motor vehicles, as defined by K.S.A. 79-5101, shall be valued and taxed under the provisions of this act and shall not be subject to property or ad valorem taxes levied under any other law of the state of Kansas or any resolution or ordinance of any taxing subdivision thereof. Taxes levied upon motor vehicles under the provisions of this act shall be due from the first day of the month immediately following the month in which the vehicle was purchased or acquired and shall be payable to the county treasurer at the time of making application for the registration of motor vehicles under the provisions of article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, and shall not be subject to the provisions of K.S.A. 79-2004a, and amendments thereto. Motor vehicles subject to taxation under the provisions of this act shall not be subject to the provisions of article 3 of chapter 79 of the Kansas Statutes Annotated, and amendments thereto, relating to the listing of other personal property for taxation or be included in the abstract of the assessment rolls prepared under the provisions of K.S.A. 79-1604, and amendments thereto. Taxes levied under the provisions of this act shall not be subject to the provisions of K.S.A. 79-1801, and amendments thereto.
(b) It shall be the duty of the county appraiser to value each motor vehicle, as defined by K.S.A. 79-5101, in the year 1980 but no such motor vehicle shall be placed on the tax roll for taxation purposes. In making such valuation the county appraiser shall use the valuation schedules furnished by the director of property valuation.
(c) At the time of determining the valuation of each motor vehicle in the year 1980, the county appraiser also shall classify the motor vehicle according to the schedule provided by the secretary of revenue for such purpose. Such classification shall be within the classes prescribed by K.S.A. 79-5104 and based upon the trade-in value of the motor vehicle in the year 1980, as determined from manuals furnished by the director of property valuation. Such classification shall be reported to the secretary of revenue.
History:
L. 1979, ch. 309, § 2; L. 1980, ch. 325, § 2; L. 1982, ch. 426, § 1; April 15.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5104 Classification schedule; rebuilt salvage vehicles.

79-5104.
Classification schedule; rebuilt salvage vehicles.
(a) All motor vehicles subject to taxation under the provisions of this act shall be classified according to the following schedule:
Class 1                $0- $  749
Class 2               750- 1,499
Class 3            1,500- 2,249
Class 4            2,250- 2,999
Class 5            3,000- 3,749
Class 6            3,750- 4,499
Class 7            4,500- 5,249
Class 8            5,250- 5,999
Class 9            6,000- 6,999
Class 10          7,000- 7,999
Class 11            8,000- 8,999
Class 12          9,000- 9,999
Class 13       10,000-10,999
Class 14       11,000-11,999
Class 15       12,000-12,999
Class 16       13,000-13,999
Class 17       14,000-15,999
Class 18       16,000-17,999
Class 19       18,000-19,999
Class 20    20,000 and over
(b) For tax year 2010 and thereafter, the classification for a rebuilt salvage vehicle, as defined in K.S.A. 8-197, and amendments thereto, which is being registered for the first time as a rebuilt salvage vehicle under K.S.A. 8-135, and amendments thereto, shall be reduced by two classes. The initial classification reduction shall be indicated on the certificate of title issued under K.S.A. 8-135, and amendments thereto. The classification reduction shall only be valid for the initial registration of such vehicle.
History:
L. 1979, ch. 309, § 4; L. 2009, ch. 26, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5105a Computation of tax imposed upon certain vehicles; payment date.

79-5105a.
Computation of tax imposed upon certain vehicles; payment date.
Notwithstanding any other provision of law to the contrary, for tax year 1998, and for each tax year thereafter, the amount of personal property tax imposed upon motor vehicles having a gross vehicle weight of more than 12,000 pounds but less than 20,001 pounds, shall be computed in accordance with the provisions of K.S.A. 79-5101 et seq., and amendments thereto, but shall be required to be paid at the time required by K.S.A. 79-2004a, and amendments thereto, and the provisions of such section shall be applicable to the collection thereof.
History:
L. 1997, ch. 187, § 5; L. 1998, ch. 140, § 3; January 1, 1999.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5106 Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.

79-5106.
Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.
(a) Taxes imposed upon motor vehicles under the provisions of this act shall be levied annually for the period prescribed by article 1 of chapter 8 of the Kansas Statutes Annotated, and amendments thereto, as the registration year for the motor vehicle taxed. Except as provided in K.S.A. 79-5107, and amendments thereto, the tax upon each motor vehicle shall be due on or before the date in each year prescribed by law for the regular annual registration of such motor vehicle. Except as provided in subsection (d) of K.S.A. 79-5107, and amendments thereto, the payment of the tax imposed by this act shall be a condition precedent to the right to register or reregister the motor vehicle and shall be in addition to all other conditions prescribed by law.
(b) If the tax situs of any motor vehicle at the time of registration is in a different county from that indicated upon the application form, the amount of tax due upon such motor vehicle under the provisions of this act as indicated by such form shall be recomputed and shall be the amount determined for such vehicle in such county pursuant to K.S.A. 79-5105, and amendments thereto, and shall be paid to the county in which the motor vehicle is to be registered.
History:
L. 1979, ch. 309, § 6; L. 1981, ch. 392, § 1; L. 1983, ch. 336, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5109 Allocation and distribution of tax receipts; payment of tax receipts to the state.

79-5109.
Allocation and distribution of tax receipts; payment of tax receipts to the state.
(a) All moneys received from taxes levied upon motor vehicles under the provisions of K.S.A. 79-5101 to 79-5115, inclusive, and amendments thereto, shall be allocated to the tax levy unit in which the tax situs of each motor vehicle is located. The term "tax levy unit" means an area within a county the tangible property of which is subject to the same total tax levies, levied by the same taxing subdivisions of the state. Moneys allocated to such tax levy units shall be distributed among the state and all taxing subdivisions levying taxes against tangible property within such unit in the proportion prescribed by K.S.A. 79-5111, and amendments thereto, for estimating the amounts thereof for budgeting.
(b) The county treasurer shall remit all moneys allocated and credited to the state from the proceeds of taxes levied upon motor vehicles to the state treasurer as provided in this subsection. The county treasurer, on or before October 31, January 20, March 20, June 5 and September 20 of each year, shall distribute to the state treasurer all such taxes allocated and credited to the state from the proceeds of taxes collected through the month prior to the month of the distribution date. Upon receipt of such moneys, the state treasurer shall deposit the same in the state treasury and shall credit 2/3 of each such deposit to the Kansas educational building fund and 1/3 of each such deposit to the state institutions building fund except that for moneys received during the period from January 1, 2004, through December 31, 2004, inclusive, 40% of each such deposit shall be credited to the Kansas educational building fund, 20% of each such deposit shall be credited to the state institutions building fund and 40% of each such deposit shall be credited to the state general fund.
History:
L. 1979, ch. 309, § 9; L. 1981, ch. 381, § 3; L. 1982, ch. 427, § 1; L. 1984, ch. 368, § 1; L. 1986, ch. 360, § 4; L. 1987, ch. 357, § 3; L. 1990, ch. 337, § 3; L. 1997, ch. 126, § 30; L. 2003, ch. 146, § 10.; January 1, 2004.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5110 Apportionment of moneys among tax levy funds; time for crediting.

79-5110.
Apportionment of moneys among tax levy funds; time for crediting.
Moneys received by taxing subdivisions from taxes levied under the provisions of K.S.A. 79-5101 et seq. shall be apportioned to each tangible property tax levy fund of each taxing subdivision in the proportion that the same was budgeted. In crediting funds which have been distributed pursuant to this section, the county treasurer shall credit each tangible property tax levy fund of each taxing subdivision at such times as the treasurer makes current tax distributions, and in addition each county treasurer shall make a distribution in the month of December of any moneys collected from taxes levied under the provisions of this act which have been collected subsequent to the last regular current tax distribution.
History:
L. 1979, ch. 309, § 10; L. 1982, ch. 427, § 2; January 1, 1983.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5111 County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.

79-5111.
County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.
For the purpose of preparing budgets, the county treasurer of each county shall estimate the amount of money the state, county and each taxing subdivision in the county will receive during the ensuing budget year from taxes levied under the provisions of K.S.A. 79-5101 et seq. The amount estimated to be received by the state, county and each taxing subdivision shall be that portion of the total amount estimated to be received by the state, county and all taxing subdivisions which is equal to the proportion which the general ad valorem property tax levies of the state, county and each taxing subdivision in the county utilized in computing the county average tax rate for the purposes of K.S.A. 79-5105, and amendments thereto, bear to the sum of all such tax levies of the state, county and all taxing subdivisions in the county made in the preceding year for expenditure in the current year. On or before May 10 of each year the county treasurer of each county shall notify the clerk and the treasurer of each taxing subdivision of the total amount in dollars which it is estimated such subdivision will receive during the ensuing budget year from the receipts from such tax. In the case of the state, such notice shall be given to the director of accounts and reports. The amount estimated to be received by taxing subdivisions from receipts from such tax shall be apportioned among the general ad valorem property tax funds of such subdivisions in the proportion that the amount levied for each such fund in the preceding year for expenditure in the current year bears to the total amount levied for all of such funds in such year and shall be set out separately as an item of income for each such fund. The director of accounts and reports shall make suitable provision in the budget forms to be used by such subdivisions for calculating this apportionment and listing income received from taxes levied under the provisions of this act.
History:
L. 1979, ch. 309, § 11; L. 1981, ch. 381, § 4; L. 1982, ch. 427, § 3; L. 1995, ch. 253, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5114 Delinquent tax; interest.

79-5114.
Delinquent tax; interest.
All taxes levied upon motor vehicles under the provisions of this act which remain due and unpaid after the date prescribed for the payment thereof shall be subject to interest at the rate prescribed by K.S.A. 79-2004a, and amendments thereto, of the tax remaining due and unpaid from the date the same became due to the date of payment and such interest shall be credited to the county general fund and retained by the county.
History: L. 1979, ch. 309, § 14; L. 1980, ch. 325, § 5; L. 1980, ch. 308, § 27; L. 1981, ch. 382, § 2; L. 1992, ch. 319, § 9; January 1, 1993.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5114a Unlawful acts; penalties.

79-5114a.
Unlawful acts; penalties.
It shall be unlawful and constitute a misdemeanor, punishable by a fine not exceeding an amount equal to the amount of the tax due, for any person with fraudulent intent to fail to pay the tax imposed pursuant to the provisions of K.S.A. 79-5101 et seq., and amendments thereto, at the time and where required pursuant to such provisions. All moneys collected from any fine levied shall be remitted to the county treasurer and shall be credited to the county general fund.
History:
L. 1995, ch. 253, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5115 Rules and regulations.

79-5115.
Rules and regulations.
The secretary of revenue is hereby directed to adopt such rules and regulations as are necessary to administer and carry out the provisions of this act.
History:
L. 1979, ch. 309, § 17; January 1, 1980.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5116a Cancellation of motor vehicle tax when donated to charitable organization.

79-5116a.
Cancellation of motor vehicle tax when donated to charitable organization.
Notwithstanding the provisions of any law to the contrary, the tax imposed upon a motor vehicle pursuant to K.S.A. 79-5101 et seq., and amendments thereto, which is delinquent and more than one year past due, and any penalty and interest resulting from such delinquency, shall be canceled and forgiven if such vehicle is donated to a nonprofit charitable organization which is exempt from payment of federal income tax. In the event any such vehicle is purchased from any such organization by the donor, or on behalf of the donor, of such vehicle, liability for all such tax, interest and penalty shall vest in such purchaser, and shall be collected in the manner prescribed by K.S.A. 79-5116, and amendments thereto.
History:
L. 2001, ch. 214, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 51 - Motor Vehicles › 79-5117 Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.

79-5117.
Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.
(a) In addition to the tax imposed pursuant to the Kansas retailers' sales tax act, there is hereby imposed an excise tax at the rate of 31/2% upon the gross receipts received from the rental or lease for a period of time not exceeding 28 days of motor vehicles which except for the operation of K.S.A. 79-5101, and amendments thereto, would be subject to taxation pursuant to K.S.A. 79-5101 et seq., and amendments thereto.
(b) The director of taxation shall administer, enforce and collect the tax imposed by this section. All laws and rules and regulations of the secretary of revenue relating to the administration, enforcement and collection of the retailers' sales tax shall apply to such tax insofar as they can be made applicable, and the secretary shall adopt such additional rules and regulations as necessary for the efficient and effective administration, enforcement and collection thereof.
(c) The director of taxation shall remit all moneys collected from the tax imposed by this section to the state treasurer in accordance with the provisions of K.S.A. 75-4215, and amendments thereto. Upon receipt of each such remittance, the state treasurer shall deposit the entire amount in the state treasury to the credit of the state general fund. On June 30 and November 30 of each year, the state treasurer shall remit to the county treasurer of each county wherein a transaction taxable pursuant to this section took place all moneys attributable to such transaction. Upon receipt thereof, each county treasurer shall apportion and distribute all moneys received to all tax levy units of the county in the same manner as provided by K.S.A. 79-5110 and 79-5111, and amendments thereto.
History:
L. 1991, ch. 286, § 1; L. 2001, ch. 5, § 467; July 1.