reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1950a General and special improvement levies in lieu of bond issues in certain cities of first-class.

79-1950a.
General and special improvement levies in lieu of bond issues in certain cities of first-class.
In order to enable cities of the first class having a population by the official state census of more than sixty-five thousand (65,000) and less than one hundred thirty-five thousand (135,000) and any city of the first class having a population of not less than ten thousand (10,000) and not more than fifty-five thousand (55,000) and operating under the city manager form of government and any city of the first class operating under the mayor-council form of government to pay cash in lieu of issuing bonds for the cost of general improvements or the city's share of the cost of special improvements, the governing bodies of said cities are hereby authorized to levy annually not to exceed three (3) mills on each dollar of assessed tangible valuation of such city for such purposes and such tax levy may be levied outside of the aggregate limit prescribed by article 19 of chapter 79 of the Kansas Statutes Annotated.
History:
L. 1941, ch. 370, § 8; L. 1943, ch. 294, § 1; L. 1945, ch. 351, § 1; L. 1947, ch. 448, § 1; L. 1949, ch. 470, § 1; L. 1957, ch. 88, § 17; L. 1963, ch. 470, § 1; L. 1967, ch. 492, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1950b Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements.

79-1950b.
Special improvement fund in cities of more than 200,000; tax levies; reimbursement; budget requirements.
Any city of the first class having a population of more than two hundred thousand (200,000) proposing to make any improvement the cost of which will be paid by the issuance of temporary notes or improvement bonds may by ordinance establish a "special improvement fund" in the city treasury and levy annually not to exceed one-tenth (1/10) mill on the assessed taxable tangible property of the city for the purposes of such fund. The levy herein authorized shall be in addition to and not limited by any other act authorizing or limiting the tax levies of any such city. Such fund may be used to pay the preliminary costs of preparing plans, studies, engineering reports, publication costs and other miscellaneous costs of such improvements when ordered by the governing body and until temporary notes or improvement bonds shall have been issued and sold: Provided, That such fund shall be reimbursed from the proceeds of such improvement bond funds or temporary notes: Provided further, The special improvement fund shall not exceed an amount equal to that which may be raised by such levy during a period of two (2) years. Such fund need not be budgeted for expenditure during the year but the amount thereof shall be stated in the published budget of expenditure.
History:
L. 1967, ch. 492, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1962 Authority for townships to levy taxes.

79-1962.
Authority for townships to levy taxes.
The governing body of any township is hereby authorized and empowered to levy taxes in each year for the general fund and other township purposes, except that levies of taxes for road and noxious weed purposes shall only be levied on all taxable tangible property located outside of incorporated cities.
History:
L. 1933, ch. 309, § 18; L. 1938, ch. 75, § 1; L. 1939, ch. 323, § 1; L. 1941, ch. 370, § 20; L. 1943, ch. 298, § 1; L. 1945, ch. 358, § 1; L. 1947, ch. 453, § 1; L. 1949, ch. 475, § 2; L. 1951, ch. 491, § 1; L. 1951, ch. 485, § 23; L. 1951, ch. 484, § 5; L. 1963, ch. 478, § 3; L. 1970, ch. 385, § 13; L. 1977, ch. 334, § 1; L. 1984, ch. 353, § 1; L. 1985, ch. 318, § 1; L. 1986, ch. 388, § 1; L. 1986, ch. 376, § 1; L. 1986, ch. 377, § 1; L. 1987, ch. 394, § 1; L. 1999, ch. 154, § 25; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1963 Sinking fund levies, special city levies or road levies; limitations do not apply.

79-1963.
Sinking fund levies, special city levies or road levies; limitations do not apply.
No limitation imposed by this act shall in any wise apply to or in any way limit any levy which is authorized by statute for the purpose of creating sinking and interest funds necessary to liquidate at maturity the principal and interest of any indebtedness authorized by law or for the payment of any final judgment; nor shall any provision of this act apply to or in any way limit special taxes levied by ordinance in any city. And nothing in this act shall be construed to limit the levy provided by any special act heretofore passed for the construction of roads, and under which any county is now operating.
History:
L. 1933, ch. 309, § 19; April 3.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1964 Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions.

79-1964.
Election for increase in levy or budget; limitation; section inapplicable to certain taxing subdivisions.
If any board of levy, or any officer that is charged with the duty of levying taxes in any taxing district other than a city, county or community junior college, or if the district board of any school district shall be of the opinion that the amount of tax will be insufficient for the needs of such taxing district for the current year, the question of an increased levy or budget may be submitted to the voters of such taxing district at a general election or at a special election called for the purpose in the manner provided by law for calling special elections in such taxing district. If any question of increasing the levy or budget shall be submitted at any election as above set forth, due notice thereof shall be given for at least thirty days in advance of such election by publication in the official county paper for all taxing districts, except school districts, by posting a notice in the manner provided by law for other elections or meetings; said notice shall also give the proposed increase in levy or budget. If three-fourths of the votes cast at any such election shall be in favor of the increased levy as named in said election notice, or shall vote a budget that requires an increased levy to raise it, then the officers charged with levying taxes shall make such increased levy for the year voted upon, and thereafter the limitation of this act shall apply unless an increased levy for a particular year shall be voted at another election in like manner: Provided, however, That the increased levy or budget voted in accordance with this section shall in no event exceed twenty-five percent of the maximum levies authorized by law in any taxing district.
History: L. 1933, ch. 309, § 20; L. 1941, ch. 370, § 21; L. 1945, ch. 359, § 1; L. 1949, ch. 377, § 3; L. 1973, ch. 393, § 36; April 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1964b Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions.

79-1964b. Increased levy in taxing districts in counties adjoining regular army post or military reservation; procedure; limitation; section inapplicable to certain taxing subdivisions.
Whenever it shall be the opinion of the majority of the members of any body authorized to levy taxes in any taxing district other than a city, county or community college located in any county adjoining a regular army post or military reservation, or of any officer solely charged with that duty therein, that the rates of levy in the particular taxing district under consideration are so limited as to be insufficient for the raising of the funds necessary to supply the needs of such taxing district for general or maintenance expenses for the current tax year, such levying officers or officer shall have authority to fix rates of levy in such district which will raise an amount of money for such taxing district not exceeding by 50% the amount of money which can be raised in such taxing district for the current tax year by using the rates limited by law. No such authority shall be exercised until an application for its exercise shall be made to the state board of tax appeals, which body, if the evidence submitted in support of the application shall show an emergency need for the additional amount hereby authorized or any part thereof, is hereby empowered to order such increase as may have been shown to be necessary, but no order for the making of such increased levy shall be made without a public hearing before the state board of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the district applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the state board of tax appeals may prescribe, and the expense of such publication shall be borne by the district making application. At no time shall any increase authorized by the state board of tax appeals in any such taxing district exceed by more than 50% the amount of money that can be raised by taxation in any such district for the current tax year.
History:
L. 1941, ch. 371, § 3; L. 1973, ch. 393, § 38; L. 1988, ch. 356, § 323; L. 2008, ch. 109, § 102; L. 2014, ch. 141, § 109; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1965 Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision.

79-1965.
Levies in excess of limitation unlawful; duty of county clerk to reduce levy and give notice thereof to taxing subdivision.
Any amount of ad valorem tax to be levied for a fund of any taxing subdivision which is certified to the county clerk and produces a tax levy rate or amount that is in violation of the provisions of existing statutes, shall be unlawful, and in any such case it shall be unlawful for the county clerk of any county within the state to enter upon the tax roll of the county any such excessive levy. In case of any such excess in any levy the county clerk shall reduce the levy and extend upon the tax roll only the part thereof as will comply with the provisions of existing statutes. In the event the county clerk determines it is necessary to change any amount of ad valorem tax to be levied in a budget so certified, the county clerk shall give notice to the taxing subdivision affected at least seven days prior to making the change.
History:
L. 1933, ch. 309, § 21; L. 1973, ch. 394, § 1; L. 1981, ch. 379, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1966 Penalty for violation of act by officer.

79-1966.
Penalty for violation of act by officer.
Any officer of any taxing district or any county clerk who shall violate any provision of this act shall be guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not less than one hundred dollars nor more than five hundred dollars, and shall also be subject to removal from office by a civil action.
History:
L. 1933, ch. 309, § 22; April 3.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1970 Effect of act.

79-1970.
Effect of act.
The levy limitations herein fixed shall supersede and take the places of all other tax-levy limitations heretofore fixed by statutes for the same purposes for which levies are herein authorized and fixed.
History:
L. 1933, ch. 309, § 26; April 3.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1971 Effect of K.S.A. 79-1964b.

79-1971.
Effect of
K.S.A.
79-1964b.
The levy limitations herein fixed shall supersede and take the place of all other tax levy limitations heretofore fixed by statutes for the same purposes for which levies are herein authorized and fixed.
History:
L. 1941, ch. 371, § 4; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1972 Certain acts of 1941 legislature saved from repeal.

79-1972.
Certain acts of 1941 legislature saved from repeal.
This act [*] shall not be construed as repealing any acts relating to limitation of tax levies passed by the 1941 regular session of the legislature.
History:
L. 1941, ch. 370, § 23; June 30.
* For location of sections in L. 1941, ch. 370, see Table of sections, Constitutions volume.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1974 Expiration of act.

79-1974.
Expiration of act.
The provisions of K.S.A. 79-1973, and amendments thereto, shall expire on December 31, 1988.
History:
L. 1983, ch. 312, § 2; L. 1986, ch. 378, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 20 - Collection And Cancellation Of Taxes › 79-2002 Tax receipts by county treasurer; contents.

79-2002.
Tax receipts by county treasurer; contents.
Receipts shall be given for all taxes received by the county treasurer, except that with respect to payments received by mail, receipts shall be given only upon request of the taxpayer. Payment of current ad valorem property taxes shall be validated by a statement indicating the date received and the amount paid on all copies of such receipts.
History:
L. 1876, ch. 34, § 89; L. 1886, ch. 30, § 2; R.S. 1923, 79-2002; L. 1943, ch. 299, § 1; L. 1982, ch. 405, § 1; L. 1997, ch. 126, § 34; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 20 - Collection And Cancellation Of Taxes › 79-2003 Warrants to be received in payment of taxes, when.

79-2003.
Warrants to be received in payment of taxes, when.
The county treasurer shall accept in payment of taxes state warrants and any matured coupons of the state bonds in payment of state taxes, county warrants in payment of county tax, township warrants in payment of the tax of the proper township, city warrants in payment of the proper city tax, or other such evidence of indebtedness as the city may authorize the treasurer to receive. Warrants shall be received only in payment of the tax for the fund to which such warrants may be drawn.
History:
L. 1876, ch. 34, § 90; R.S. 1923, 79-2003; L. 1983, ch. 49, § 98; May 12.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 20 - Collection And Cancellation Of Taxes › 79-2004a Time for payment of personal property taxes; interest, when.

79-2004a. Time for payment of personal property taxes; interest, when.
(a) Any taxpayer charged with personal property taxes on the tax books in the hands of the county treasurer may at such taxpayer's option pay the full amount thereof on or before December 20 of each year, or 1/2 thereof on or before December 20 and the remaining 1/2 thereof on or before May 10 next ensuing, except that: (1) All unpaid personal property taxes of the preceding year must first be paid; and (2) if the full amount of the personal property taxes listed upon any tax statement shall be $10 or less the entire amount of such taxes shall be due and payable on or before December 20.
In the event anyone charged with personal property taxes shall fail to pay the first half thereof on or before December 20, the full amount thereof shall become immediately due and payable.
In case the first half of the taxes remains unpaid after December 20, the entire and full amount of personal property taxes charged shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, per annum from December 20 to date of payment. Subject to the provisions of subsection (c) all personal property taxes of the preceding year and interest thereon which shall remain due and unpaid on May 11 shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, per annum from May 10 until paid. All interest herein provided for shall be credited to the county general fund and retained by the county, and whenever any such interest is paid, the county treasurer shall enter the amount of interest so paid on the tax rolls in the proper column and account for such sum.
(b) Whenever any date prescribed in subsection (a) for the payment of personal property taxes occurs on a Saturday or Sunday, such date for payment shall be extended until the next-following regular business day of the office of the county treasurer.
(c) All personal property taxes of any year past due and unpaid on the effective date of this section and interest accrued thereon pursuant to this section prior to its amendment by this act shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, per annum from the effective date of this section until paid.
History:
L. 1943, ch. 301, § 2; L. 1945, ch. 360, § 1; L. 1957, ch. 499, § 2; L. 1959, ch. 384, § 1; L. 1972, ch. 367, § 2; L. 1979, ch. 312, § 2; L. 1980, ch. 308, § 3; L. 1981, ch. 382, § 1; L. 1987, ch. 382, § 2; L. 1989, ch. 2, § 2 (Special Session); L. 1992, ch. 319, § 2; L. 1997, ch. 126, § 24; L. 2003, ch. 146, § 5; L. 2014, ch. 141, § 14; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 20 - Collection And Cancellation Of Taxes › 79-2005a Same; invalidity of part.

79-2005a.
Same; invalidity of part.
If any provision of this act or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act which can be given effect without the invalid provision or application and to this end the provisions of this act are severable.
History:
L. 1971, ch. 303, § 2; April 30.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; February 26.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 21 - Sale Of Personal Property For Taxes › 79-2109 Sale of personalty before tax paid; liens; liability.

79-2109. Sale of personalty before tax paid; liens; liability.
(a) On and after January 1, 2015, if any owner of personal property sells or transfers such property to another after the date such property is assessed and before the tax thereon is paid, then the taxes on the personal property of such taxpayer which is being sold or transferred shall fall due immediately, and a lien shall attach to the property so sold or transferred. The lien shall be for an amount equal to the tax assessment for the year in which the sale or transfer is made and shall become due and payable immediately. The lien shall attach to the property and is not a personal debt of the purchaser or transferee. In no circumstance shall the purchaser or transferee be liable for any taxes owed by the seller or transferor prior to the year in which the sale or transfer occurred. 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.
(b) If, at the time of the sale, taxes on the personal property remain due and unpaid for any tax year or years prior to the year of the sale, then such unpaid taxes shall be a personal debt of the seller, subject to collection under K.S.A. 79-2017 or 79-2101, and amendments thereto, as the case may be. The county treasurer of the county where such personal property taxes remain due and unpaid shall update the records of the county treasurer to show that the seller or transferor is delinquent and owes personal property taxes levied against the seller or transferor for such previous year or years for the purposes of vehicle registration under K.S.A. 8-173, and amendments thereto.
History:
L. 1943, ch. 301, § 5; L. 2014, ch. 81, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 21 - Sale Of Personal Property For Taxes › 79-2111 Personalty seized by legal process; taxes as preference over other claims.

79-2111.
Personalty seized by legal process; taxes as preference over other claims.
If the personal property of any taxpayer be seized by any legal process and if the taxpayer does not have a sufficient amount of other property to pay the taxes which is exempt from levy and sale under such legal process, then the taxes on the personal property of such taxpayer shall at once fall due, and be paid from the proceeds of the sale of the property so taken on such legal process, in preference to all other claims against it.
History:
L. 1943, ch. 301, § 6; June 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 21 - Sale Of Personal Property For Taxes › 79-2112 Same; proceedings when property sold, seized, or attempted to be removed or sold.

79-2112.
Same; proceedings when property sold, seized, or attempted to be removed or sold.
If property subject to taxation be sold, seized, or attempted to be removed or sold, as described in sections 3, 4 and 5 [*] of this act before the sheriff has made his or her return thereof, or before the county clerk has turned over the tax rolls for that year to the county treasurer, then, the county assessor shall furnish the county treasurer the assessment of that person. The county treasurer shall at once levy upon the property so returned to him or her the percentage of tax levied in that county for the previous year, and collect the same as in this act provided. Should the percentage thus collected exceed the rate levied for the current year, such excess shall be returned to the person entitled thereto by the county treasurer, upon the order of the board of county commissioners. If the tax books for that year have come into the possession of the county treasurer, then, if such property be not listed therein, the county assessor shall enter the same on the tax books, and levy thereon the same percentage of tax that is levied in that county for that year, and the county treasurer shall then collect the taxes so levied as in other cases.
History:
L. 1943, ch. 301, § 7; June 28.
* Sections 3, 4, and 5, evidently intended as §§ 5 and 6, see 79-2109, 79-2111.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 22 - State Ad Valorem Property Tax Levies › 79-2201 Remittance of proceeds of state property tax levies, when; disposition of same.

79-2201.
Remittance of proceeds of state property tax levies, when; disposition of same.
The county treasurer shall remit all moneys allocated to the state from the proceeds of tax levies imposed by K.S.A. 76-6b01, 76-6b04 and 76-6b09, and amendments thereto, except the proceeds of such tax levies imposed upon motor vehicles, to the state treasurer as provided in this section. The county treasurer, on or before October 31, January 20, March 20, June 5 and September 20 of each year, shall remit to the state treasurer the estimated amount collected for and owed to the state, except that the amount so determined and remitted shall not be less than the actual amount collected for the state as of the date which is 20 days prior to the date of remittance. Each such remittance shall be accompanied by certification which specifies the amount for each year for which the taxes were collected and are remitted. Upon receipt of such moneys, the state treasurer shall deposit the same in the state treasury and shall credit the appropriate portions of each such deposit to the Kansas educational building fund, to the state institutions building fund and to the correctional institutions building fund in accordance with the tax levies in effect under K.S.A. 76-6b01, 76-6b04 and 76-6b09, and amendments thereto, for the period for which the taxes were collected.
History:
L. 1876, ch. 34, § 99; L. 1891, ch. 41, § 1; L. 1905, ch. 471, § 1; L. 1923, ch. 224, § 1; R.S. 1923, 79-2201; L. 1937, ch. 359, § 3; L. 1967, ch. 493, § 1; L. 1974, ch. 414, § 7; L. 1984, ch. 356, § 1; L. 1986, ch. 360, § 3; L. 2003, ch. 146, § 6; January 1, 2004.