reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property › 79-1496 Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals.

79-1496. Appeals by taxpayers from classification or valuation of property; third-party fee simple appraisals; duties of county appraiser; appeals to state board of tax appeals.
Within 60 days after the date the notice of informal meeting results or final determination is mailed to the taxpayer pursuant to K.S.A. 79-1448, and amendments thereto, any taxpayer aggrieved by the final determination of the county appraiser, who has not filed an appeal with the board of tax appeals pursuant to K.S.A. 74-2433f, 79-1448, 79-1609 or 79-1611, and amendments thereto, may file with the county appraiser a third-party fee simple appraisal performed by a Kansas certified general real property appraiser that reflects the value of the property as of January 1 for the same tax year being appealed. Within 15 days after receipt of the appraisal, the county appraiser shall review and consider such appraisal in the determination of valuation or classification of the taxpayer's property and mail a supplemental notice of final determination. If the final determination is not in favor of the taxpayer then the county appraiser shall notify the taxpayer that the county is required to perform its own, or commission a fee simple single property appraisal. The county appraiser shall then have 90 days to furnish that appraisal along with a new supplemental notice of determination and if not in favor of the taxpayer include an explanation of the reasons the county appraiser did not rely upon the taxpayer's fee simple single property appraisal. Whenever a taxpayer submits a fee simple single property appraisal the burden of proof shall be on the county appraiser to dispute the value of that appraisal. Any taxpayer aggrieved by the final determination of the county appraiser may appeal to the state board of tax appeals as provided in K.S.A. 79-1609, and amendments thereto, within 30 days subsequent to the date of mailing of the supplemental notice of final determination.
History:
L. 2016, ch. 112, § 23; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 15 - Death Taxes › 79-1584d Application of act.

79-1584d.
Application of act.
The provisions of this act shall be applicable to the estates of all decedents dying after December 31, 1993.
History:
L. 1993, ch. 38, § 48; Jan 1, 1994.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 15 - Death Taxes › 79-15,146 Applicability of sections; limitation of liability.

79-15,146.
Applicability of sections; limitation of liability.
The provisions of K.S.A. 79-15,100 through 79-15,125 and K.S.A. 79-15,127 through 79-15,145, and amendments thereto, applicable to the estates of all decedents dying after June 30, 1998 and before January 1, 2007, shall only apply to estates for which an estate tax return was filed before January 1, 2017. In the event no estate tax return has been filed with the director before January 1, 2017, no liability which may have been imposed if the return was filed by such date shall accrue to either the estate or the distributees of the estate.
History:
L. 2010, ch. 44, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 15 - Death Taxes › 79-15,254 Applicability of act; limitation of liability.

79-15,254.
Applicability of act; limitation of liability.
The provisions of K.S.A. 79-15,201 through 79-15,253, and amendments thereto, applicable to the estates of all decedents dying after December 31, 2006 and before January 1, 2010, shall only apply to estates for which an estate tax return was filed before January 1, 2020. In the event no estate tax return has been filed with the director before January 1, 2020, no liability which may have been imposed if the return was filed by such date shall accrue to either the estate or the distributees of the estate.
History:
L. 2010, ch. 44, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1604 Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments.

79-1604.
Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments.
Immediately after the completion of the labors of the hearing officer or county or district hearing panel, the county clerk shall prepare an abstract of the assessment rolls of the county and forward it to the director of property valuation on or before July 15. Said abstract shall be made in the form prescribed by the director of property valuation and shall give the information asked by the director of property valuation under the various subjects fully and completely as required. The director shall have authority to prescribe a statewide database format. The abstract on motor vehicles will include only those motor vehicles assessed as of the date the abstract is prepared previous to mailing to the director of property valuation. Any motor vehicles acquired, purchased, traded or sold during the time the abstract is being prepared and until September 1, will be assessed and added or subtracted from the original assessment allowing an additional valuation to the abstracted figure on motor vehicles. After the levy is set according to law, valuations of motor vehicles would be credited as supplementary assessments are now credited.
History:
L. 1876, ch. 34, § 76; L. 1877, ch. 40, § 1; L. 1909, ch. 243, § 8; R.S. 1923, § 79-1604; L. 1971, ch. 292, § 2; L. 1992, ch. 282, § 8; January 1, 1993.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1605 Abstract of assessment rolls; penalty for failure of county clerk to comply.

79-1605.
Abstract of assessment rolls; penalty for failure of county clerk to comply.
If any county clerk shall refuse or neglect to properly prepare an abstract of the assessment roll of the county and forward the same to the director of property valuation, as required by law, he or she shall forfeit to the state the sum of five hundred dollars, to be recovered in the name of the county commissioners by civil action before any court of competent jurisdiction; and the verified certificate of the director of property valuation setting forth the failure of the clerk to comply with the provisions of said section, shall be prima facie evidence of such refusal or neglect, on the trial of such action.
History:
L. 1876, ch. 34, § 77; L. 1909, ch. 243, § 9; R.S. 1923, 79-1605; L. 1992, ch. 282, § 9; January 1, 1993.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1608 Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when.

79-1608.
Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when.
The board of county commissioners of any county by resolution is hereby authorized and empowered to transfer at the close of any budget year all or any part of the balance of the money in the county general fund, and subject to legal expenditure in such year, to a special appraisal fund. Upon the adoption of such resolution, a copy thereof shall be delivered to the county treasurer and the treasurer shall credit the amount provided in such resolution to such special fund and shall debit the general fund.
Such transfers may be made notwithstanding the provisions of K.S.A. 79-2925 to 79-2937, and amendments thereto. All moneys credited to such special fund shall be used by the county for the purpose of assuring that all property in the county is classified and appraised according to law and for the purpose of the employment of or contracting for appraisal assistance, hearing officers or panels and arbitrators. Such special appraisal fund shall not be subject to the provisions of K.S.A. 79-2925 to 79-2937, and amendments thereto, except that in making the budgets of such counties the amounts credited to, and the amount on hand in such special fund, and the amount expended therefrom shall be shown thereon for the information of the taxpayers of the county.
If the board of county commissioners shall determine at any time that all or any part of the money which has been transferred to such special fund is not needed for the purposes for which so transferred, the board of county commissioners is hereby authorized and empowered by resolution to retransfer such amount not needed to the general fund of the county, and such retransfer and expenditure thereof shall be subject to the provisions of K.S.A. 79-2925 to 79-2937, and amendments thereto.
History:
L. 1958, ch. 29, § 2 (Special Session); L. 1988, ch. 377, § 10; L. 1992, ch. 282, § 11; January 1, 1993.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1610 Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied.

79-1610.
Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied.
Notice of the decision of the hearing officer or panel on any appeal shall be mailed to the taxpayer and the county appraiser within five days after the date of the making of such decision. Any appeal duly perfected not heard by the hearing officer or panel on or before the date of final adjournment of the hearing officer or panel, shall be deemed to have been denied as of the date of final adjournment and the hearing officer or panel shall mail a notice of such denial to the taxpayer within five days after the date of such final adjournment.
History:
L. 1969, ch. 437, § 2; L. 1985, ch. 311, § 9; L. 1988, ch. 377, § 12; L. 1992, ch. 282, § 13; L. 1994, ch. 275, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1612 Military service, deployment outside United States; property tax deferral; rules and regulations.

79-1612.
Military service, deployment outside United States; property tax deferral; rules and regulations.
(a) A person who is in full-time military service of the United States and is or soon to be mobilized or deployed outside of the United States for a period of at least six months solely by reason of military orders, on or before December 1 of the year in which such person files a claim under this section, may elect to defer all or part of such person's real property taxes for such person's principal place of residence for any year in which such person is serving in active military duty for a period not to exceed two years. To exercise such election to defer, such person shall obtain a claim for deferral from the county clerk and file such claim with the county treasurer of the county in which the property is located. A person who is a family member or an attorney-in-fact of such person otherwise qualified to claim this deferral, may act for such person in claiming such deferral when such person's military service prevents such person from making such claim for deferral. The claim shall be accompanied by proof of military status in a form as provided by the secretary of revenue.
(b) Such deferral shall have the effect of deferring all or part of such person's real property taxes as provided in subsection (a) for a period not to exceed two years, and to waive any interest or penalties related to such deferred real property taxes.
(c) All such deferred real property taxes shall become payable when the deferral period ends, or the property is sold or title of such property is transferred to someone other than the person who made the election pursuant to subsection (a).
(d) The secretary of revenue shall adopt rules and regulations regarding the forms that support the deferral claimed pursuant to this section and such other matters necessary to administer the provisions of this section.
History:
L. 2008, ch. 156, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1615 COVID-19 retail storefront property tax relief act and title; purpose of act.

79-1615. COVID-19 retail storefront property tax relief act and title; purpose of act.
The provisions of K.S.A. 2023 Supp. 79-1615 through 79-1627, and amendments thereto, shall be known and may be cited as the COVID-19 retail storefront property tax relief act. The purpose of this act shall be to provide refunds to certain businesses impacted by COVID-19 related shutdowns and restrictions during tax years 2020 and 2021 based on a portion of property taxes accrued on retail storefront property.
History:
L. 2022, ch. 98, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1617 Eligibility; amount of refund, computation; maximum amount of refund.

79-1617. Eligibility; amount of refund, computation; maximum amount of refund.
(a) For tax years 2020 and 2021, a claimant shall be eligible for a claim for refund under this act if the claimant's eligible business operated at the retail storefront was operationally shut down or restricted by a COVID-19-related order or action imposed by the state, a local unit of government or a local health officer, including, but not limited to, by an executive order issued by the governor pursuant to K.S.A. 48-925, and amendments thereto, or any action taken by a local unit of government related to a state of disaster emergency declared pursuant to K.S.A. 48-924, and amendments thereto, or a state of local disaster emergency declared pursuant to K.S.A. 48-932, and amendments thereto.
(b) The amount of refund under this act shall be equal to 33% of the COVID-19 qualifying sum. The COVID-19 qualifying sum shall be the sum of the COVID-19 ordered shutdown days gross rebate amount calculated pursuant to subsection (c) and the COVID-19 ordered restricted operations days gross rebate amount calculated pursuant to subsection (d).
(c) The COVID-19 ordered shutdown days gross rebate amount shall be the amount of the claimant's property taxes accrued or rent constituting property taxes accrued for the tax year divided by the applicable factor set forth in the following schedule:
Divide property taxes accruedNumber of ordered  or rent constituting property
shutdown days  taxes accrued by:
91 or more  3
61 to 90  4
31 to 60  6
1 to 30  12
(d) The COVID-19 ordered restricted operations days gross rebate amount shall be the amount of the claimant's property taxes accrued or rent constituting property taxes accrued for the tax year divided by the applicable factor set forth in the following schedule:
Number of   Divide property taxes accrued
ordered restricted  or rent constituting property
operations days  taxes accrued by:
211 or more  2
181 to 210  2.289
151 to 180  2.667
121 to 150  3.2
91 to 120  4
61 to 90  5.333
31 to 60  8
1 to 30  16
(e) For purposes of subsections (c) and (d), an eligible calendar day may be counted only once as either an ordered shutdown day or an ordered restricted operations day.
(f) A claimant with a qualifying business at a retail storefront that ceased operations after March 1, 2020, and before January 1, 2021, is eligible for a rebate only for tax year 2020.
(g) The maximum amount of a refund that may be claimed by a claimant in any single tax year pursuant to this act shall be $5,000 per retail storefront.
History:
L. 2022, ch. 98, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1618 Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim.

79-1618. Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim.
A claimant may claim property tax relief under this act with respect to property taxes accrued or rent constituting property taxes accrued and, after audit by the director of taxation with respect to this act, the allowable amount of such claim shall be paid, except as otherwise provided in K.S.A. 2023 Supp. 79-1623, and amendments thereto, to the claimant from the American rescue plan-state fiscal relief-federal fund. Such payment shall be made upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation, but no warrant issued shall be drawn in an amount of less than $5. No interest shall be allowed on any payment made to a claimant pursuant to this act.
History:
L. 2022, ch. 98, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1619 Only one claimant per retail storefront permitted.

79-1619. Only one claimant per retail storefront permitted.
Only one claimant per retail storefront per year shall be entitled to relief under this act.
History:
L. 2022, ch. 98, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1620 Deadline for filing claim; exception.

79-1620. Deadline for filing claim; exception.
For tax years 2020 and 2021, no claim shall be paid or allowed unless such claim is filed with and in the possession of the department of revenue on or before April 15, 2023, except that 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, if the claim has been filed within four years of the deadline.
History:
L. 2022, ch. 98, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1621 Forms and instructions; rules and regulations.

79-1621. Forms and instructions; rules and regulations.
(a) In administering this act, the director of taxation shall make available suitable forms with instructions for claimants.
(b) 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.
History:
L. 2022, ch. 98, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1622 Information required in support of claim.

79-1622. Information required in support of claim.
(a) Every claimant under this act shall provide to the director of taxation, in support of a claim, reasonable proof of eligibility for the refund.
(b) Every claimant who is a retail storefront owner, or whose claim is based wholly or partly upon retail storefront ownership at some time during the calendar year, shall supply to the director of taxation, in support of a claim, the amount of property taxes levied upon the property claimed as a retail storefront 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 director, such claimant shall provide a copy of the statement of property taxes levied upon the property claimed as a retail storefront.
(c) Every claimant who is a retail storefront renter, or whose claim is based wholly or partly upon retail storefront rental at some time during the calendar year, shall supply to the division, in support of a claim, a statement prescribed by the director certifying the amount of gross rent paid and that ad valorem property taxes were levied in full for that year on the property, all or a part of which was rented by the claimant.
(d) The information required to be furnished under subsection (b) or (c) shall be in addition to that required under subsection (a).
History:
L. 2022, ch. 98, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1623 Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when.

79-1623. Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when.
(a) The amount of any claim otherwise payable under this act may be applied by the director of taxation against any liability outstanding on the books of the department of revenue against the claimant in the year that the claim relates.
(b) If there are delinquent property taxes for tax year 2020 or 2021 on a retail storefront owned by the claimant, the refund shall be paid to the county treasurer of the county in which such retail storefront is located and applied to such delinquent property taxes.
History:
L. 2022, ch. 98, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1624 Claimant not eligible for refund, when.

79-1624. Claimant not eligible for refund, when.
If there are delinquent property taxes for a tax year commencing prior to January 1, 2020, on a retail storefront owned by the claimant, the claimant shall not be eligible for the refund pursuant to this act for such retail storefront.
History:
L. 2022, ch. 98, § 10; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1625 Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims.

79-1625. Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims.
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 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, 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 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. 2022, ch. 98, § 11; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1626 Disallowance of claim if title received by claimant was primarily for purpose of making claim.

79-1626. Disallowance of claim if title received by claimant was primarily for purpose of making claim.
A claim shall be disallowed if the director of taxation finds that the claimant received title to such claimant's retail storefront primarily for the purpose of receiving benefits under this act.
History:
L. 2022, ch. 98, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 16 - Miscellaneous Property Tax Provisions › 79-1627 Appeals process.

79-1627. Appeals process.
To the extent applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to this act that may become in dispute.
History:
L. 2022, ch. 98, § 13; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 17 - Correction Of Irregularities › 79-1701 Correction of clerical errors by county clerk.

79-1701. Correction of clerical errors by county clerk.
The county clerk shall, prior to November 1, correct the following clerical errors in the assessment and tax rolls for the current year, which are discovered prior to such date:
(a) Errors in the description or quantity of real estate listed;
(b) errors which have caused improvements to be assessed upon real estate when no such improvements were in existence;
(c) errors whereby improvements located upon one tract or lot of real estate have been assessed as being upon another tract or lot;
(d) errors whereby taxes have been charged upon property which the state board of tax appeals has specifically declared to be exempt from taxation under the constitution or laws of the state;
(e) errors whereby the taxpayer has been assessed twice in the same year for the same property in one or more taxing districts in the county;
(f) errors whereby the assessment of either real or personal property has been assigned to a taxing district in which the property did not have its taxable situs; and
(g) errors whereby the values or taxes are understated or overstated as a result of a mathematical miscomputation on the part of the county.
History:
L. 1913, ch. 322, § 1; L. 1917, ch. 321, § 1; R.S. 1923, 79-1701; L. 1939, ch. 319, § 1; L. 1943, ch. 291, § 1; L. 1975, ch. 496, § 1; L. 1985, ch. 317, § 1; L. 1999, ch. 123, § 6; L. 2008, ch. 109, § 97; L. 2014, ch. 141, § 104; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 17 - Correction Of Irregularities › 79-1701a Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors.

79-1701a. Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors.
Any taxpayer, the county appraiser or the county clerk shall, on their own motion, request the board of county commissioners to order the correction of the clerical errors in the appraisal, assessment or tax rolls as described in K.S.A. 79-1701, and amendments thereto. The board of county commissioners of the several counties are hereby authorized to order the correction of clerical errors, specified in K.S.A. 79-1701, and amendments thereto, in the appraisal, assessment or tax rolls for the current year and the immediately preceding two years during the period on and after November 1 of each year. If a county treasurer has collected and distributed the property taxes of a taxpayer and it shall thereafter be determined that the tax computed and paid was based on an erroneous assessment due to a clerical error which resulted in an overpayment of taxes by the taxpayer, and such error is corrected under the provisions hereof then the county commissioners may direct a refund in the amount of the overpayment plus interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus two percentage points, per annum, from the date of payment from tax moneys collected during the current year and approve a claim therefor. If all or any portion of the taxes on such property remain unpaid, the board of county commissioners shall cancel that portion of such unpaid taxes which were assessed on the basis of the error which is being corrected. In lieu of taking such a refund the taxpayer may, at the taxpayer's option, be allowed a credit on the current year's taxes in the amount of the overpayment plus interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, from the date of payment for the previous year. In the event the error results in an understatement of value or taxes as a result of the correction of the clerical errors listed in subsection (a), (c), (f) or (g) of K.S.A. 79-1701, and amendments thereto, and the board of county commissioners of the several counties are hereby authorized to correct such error and order an additional assessment or tax bill, or both, to be issued, except that, in no such case shall the taxpayer be assessed interest or penalties on any tax which may be assessed. If such error applies to property which has been sold or otherwise transferred subsequent to the time the error was made, no such additional assessment or tax bill shall be issued.
History:
L. 1968, ch. 261, § 1; L. 1975, ch. 496, § 2; L. 1982, ch. 391, § 37; L. 1985, ch. 317, § 2; L. 1997, ch. 126, § 21; L. 1999, ch. 123, § 7; L. 2011, ch. 88, § 4; L. 2011, ch. 88, § 4; L. 2013, ch. 87, § 15; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 17 - Correction Of Irregularities › 79-1703 Unlawful release, discharge, remission or commutation of taxes; civil action authorized thereon; disposition of funds recovered; settlement of taxes, when.

79-1703. Unlawful release, discharge, remission or commutation of taxes; civil action authorized thereon; disposition of funds recovered; settlement of taxes, when.
(a) Except as provided in subsection (b) or as otherwise provided by law, no board of county commissioners or other officer of any county shall have power to release, discharge or remit any portion of the taxes assessed or levied against any person or property within their respective jurisdictions for any reason whatever. Any taxes so discharged, released or remitted may be recovered by civil action from the members of the board of county commissioners or such other officer and the sureties of their official bonds at the suit of the attorney general, the county attorney, or of any citizen of the county or the board of education of any school district a part of the territory of which is in such county, as the case may be, and when collected shall be paid into the county treasury to be properly apportioned and paid to the county, municipalities, school districts and other taxing subdivisions entitled thereto. Nothing in this subsection shall be construed to prohibit a board of county commissioners from entering into an agreement whereby the board agrees to pay the full amount of the taxes assessed or levied against any person or property on behalf of such person, as long as such amount is properly apportioned and paid to the county, municipalities, school districts and other taxing subdivisions entitled to a portion of such amount.
(b) In the event a person, partnership or corporation has failed to pay any portion of the taxes assessed or levied against its property located within any county and such person, partnership or corporation is a debtor in an action filed pursuant to the United States bankruptcy code, the county commissioners of any such county may compromise, assign, transfer or otherwise settle such tax claim in such fashion as the commissioners deem to be in the best interest of the state and all taxing subdivisions affected thereby, subject to approval by the state board of tax appeals; except that, the state and each other taxing subdivision affected by any such settlement shall receive the same proportional share of its respective tax claim. The state board of tax appeals shall respond to such settlement request within 30 days from the date of receiving such request or such request shall be deemed approved.
History:
L. 1913, ch. 322, § 3; R.S. 1923, 79-1703; L. 1943, ch. 291, § 4; L. 1969, ch. 334, § 6; L. 1982, ch. 401, § 1; L. 1991, ch. 280, § 1; L. 2008, ch. 109, § 99; L. 2014, ch. 81, § 4; L. 2015, ch. 100, § 16; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 17 - Correction Of Irregularities › 79-1704 Cities between 20,000 and 24,000; compromise, abatement or cancellation, when.

79-1704. Cities between 20,000 and 24,000; compromise, abatement or cancellation, when.
Whenever in any city of the first class having a population of more than 20,000 and less than 24,000 inhabitants, the title to any real property, upon which taxes may be due and delinquent, may be vested in such city, then the state board of tax appeals is hereby authorized upon application of such city, and for good reason shown, to compromise, abate or cancel all such taxes or any part thereof.
History:
L. 1949, ch. 492, § 1; L. 2008, ch. 109, § 100; L. 2014, ch. 141, § 107; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 17 - Correction Of Irregularities › 79-1705 Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure.

79-1705.
Erroneous reporting of cost of personal property for tax purposes; correction and refund; procedure.
Notwithstanding any provision of law to the contrary, if a taxpayer discovers that, the retail cost when new of personal property reported to the county appraiser pursuant to K.S.A. 79-306, and amendments thereto, for tax year 1999, is erroneous and the statutory time for requesting the correction of such error has expired, within 60 days of the effective date of this act, the taxpayer may petition the board of county commissioners, who upon a majority vote, may order the correction of such error and order the refund of that portion of the taxes that were collected on the basis of such error. No interest shall be paid on any refund made as a result of the provisions of this section. A board of county commissioners which orders a correction and refund of taxes pursuant to this section, shall notify the secretary of revenue of the Kansas department of revenue of such action of the board within 30 days of taking such action.
History:
L. 2005, ch. 199, § 3; May 19.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1801 Certification of city, county, township, school and other taxing subdivision levies, time; payments by county treasurer.

79-1801. Certification of city, county, township, school and other taxing subdivision levies, time; payments by county treasurer.
(a) Except as provided by subsection (b), each year the governing body of any city, the trustees of any township, the board of education of any school district and the governing bodies of all other taxing subdivisions shall certify, on or before August 25, to the proper county clerk the amount of ad valorem tax to be levied. Thereupon, the county clerk shall place the tax upon the tax roll of the county, in the manner prescribed by law, and the tax shall be collected by the county treasurer. The county treasurer shall distribute the proceeds of the taxes levied by each taxing subdivision in the manner provided by K.S.A. 12-1678a, and amendments thereto.
(b) Prior to January 1, 2021, if the governing body of a city or county must conduct an election for an increase in property tax to fund any appropriation or budget under K.S.A. 25-433a, and amendments thereto, the governing body of the city or county shall certify, on or before October 1, to the proper county clerk the amount of ad valorem tax to be levied. On and after January 1, 2021, if the governing body of a taxing subdivision must conduct a public hearing to approve exceeding the revenue neutral rate under K.S.A. 2023 Supp. 79-2988, and amendments thereto, the governing body of the taxing subdivision shall certify, on or before October 1, to the proper county clerk the amount of ad valorem tax to be levied.
History:
L. 1876, ch. 34, § 82; R.S. 1923, 79-1801; L. 1969, ch. 334, § 7; L. 1981, ch. 379, § 1; L. 1981, ch. 380, § 2; L. 1983, ch. 319, § 2; L. 2005, ch. 2, § 16 (Special Session); L. 2016, ch. 66, § 4; L. 2021, ch. 9, § 3; L. 2021, ch. 58, § 12; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1802 Levies by county commissioners.

79-1802.
Levies by county commissioners.
The county commissioners shall meet on the first Monday of August in each year, and shall estimate and determine the amount of money to be raised by tax for all county purposes, and all other taxes which they shall be required by law to levy.
History:
L. 1876, ch. 34, § 83; March 11; R.S. 1923, 79-1802.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1803 Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer.

79-1803.
Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer.
As soon as the action of the state board of equalization is certified to the county clerk, the county clerk shall change the valuations as directed and shall notify the county appraiser of such change. After all amounts of ad valorem tax levies have been certified to the county clerk, the county clerk shall compute the final tax levy rate to be applied to each tract or lot of real property, in the name of the owner, if known, and upon the amount of personal property in the name of each person, company or corporation, which shall be levied equally upon all real and personal property subject to the same tax, and set down all taxes on the tax roll. The amount of penalties imposed pursuant to K.S.A. 79-332a, 79-1422 and 79-1427a, K.S.A. 79-5a14 and 79-5a15, and amendments thereto, shall not be considered in computing the final tax levy rate. The clerk shall complete the same, and attach a certificate thereto, and deliver it to the county treasurer on or before November 1, and shall charge the treasurer with the amount of the respective taxes assessed on the tax roll.
History:
L. 1876, ch. 34, § 84; L. 1909, ch. 244, § 1; R.S. 1923, 79-1803; L. 1960, ch. 57, § 1; L. 1961, ch. 441, § 1; L. 1981, ch. 379, § 2; L. 1982, ch. 391, § 38; L. 1994, ch. 219, § 1; L. 2008, ch. 182, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1804 When tax due; lien on real property.

79-1804.
When tax due; lien on real property.
All taxes shall be due on the first day of November of each year. A lien for all taxes shall attach to the real property subject to the same on the first day of November in the year in which such tax is levied, and such lien shall continue until such taxes and penalty, charges and interest which may have accrued thereon, shall be paid by the owner of the property or other person liable to pay the same: Provided, That in the event fee title to such property shall be acquired on or after the first day of January in any year and before the first day of November in such year by the United States government by purchase, condemnation or otherwise or shall be acquired by purchase, condemnation or otherwise for use exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent or charitable purposes, then the taxes shall become due immediately upon such property and a lien for such taxes shall attach to all such real estate prior to its being so conveyed or acquired, said taxes to be computed upon the basis of the levy for the year last preceding in which such property is so conveyed or acquired, and the amount of tax due shall be that proportion of the full year's tax as the period of the year to the date of the possession of such real property is taken under such condemnation proceedings or conveyance bears to the full year.
The county clerk shall immediately compute such taxes and certify the same to the county treasurer who shall proceed to collect such taxes as provided by law: Provided further, however, When property is acquired by condemnation proceedings the county treasurer shall certify the amount of the taxes to the court having jurisdiction of the condemnation proceedings in order that the notice may be served upon the lien holders as provided by law; the county attorney may also collect the amount of such taxes by civil action against the persons liable therefor.
History:
L. 1876, ch. 34, § 85; R.S. 1923, 79-1804; L. 1949, ch. 467, § 1; L. 1959, ch. 365, § 28; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1805 Payment of tax as between grantor and grantee.

79-1805.
Payment of tax as between grantor and grantee.
As between grantor and grantee of any land, where there is no express agreement as to which shall pay the taxes that may be assessed thereon, if such land is conveyed on or after the first day of January and before the first day of November, then the grantee shall pay the same; if conveyed on or after the first day of November and before the first day of the next ensuing January, then the grantor shall pay them: Provided, That in the event the real estate shall be acquired on or after the first day of January in any year by the United States by purchase, condemnation or otherwise or shall be acquired by purchase, condemnation or otherwise and used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent or charitable purposes, then the grantor shall pay the taxes as provided in K.S.A. 79-1804.
History:
R.S. 1923, 79-1805; L. 1949, ch. 467, § 2; L. 1959, ch. 365, § 29; June 30.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1806 County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles.

79-1806.
County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles.
(a) The county clerk shall, on or before November 15 in each year, transmit to the director of property valuation, on forms to be prepared and supplied by the director of property valuation, a statement showing the total amount of taxes, other than motor vehicle taxes collected pursuant to article 51 of chapter 79 of the Kansas Statutes Annotated, levied in the county for all purposes in such year, and the rate percent. The director of property valuation shall include the statement in the director's report to the governor and the legislature. On or before November 30, the director of property valuation shall transmit to the director of accounts and reports and to the state treasurer a statement showing the valuation, levy and amount of tax for state purposes in each county in the state.
(b) On or before January 15, 1982, and on or before January 15 of each year thereafter, the county clerk of each county shall report to the director of property valuation the total amount of taxes levied within the county upon motor vehicles under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated and the total of the taxable values utilized in the computation of such tax.
History:
L. 1876, ch. 34, § 87; L. 1909, ch. 243, § 11; R.S. 1923, 79-1806; L. 1937, ch. 359, § 2; L. 1979, ch. 309, § 16; L. 1981, ch. 381, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1807 Change in boundary of taxing district; effective for tax purposes, when.

79-1807.
Change in boundary of taxing district; effective for tax purposes, when.
(a) Except as provided in subsection (b) of this section, whenever any of the territory of a municipality or other taxing district is annexed, attached, or transferred to another municipality or other taxing district on or before April 1 of any year, or whenever an entire municipality or other taxing district is merged or consolidated with another municipality or taxing district on or before April 1 of any year, such annexation, attachment, transfer, merger, or consolidation shall take effect for tax purposes as of the last day of December preceding such annexation, attachment, transfer, merger or consolidation: Provided, That the taxes due on November 1 next preceding the date said organization, incorporation, or change takes effect for taxation purposes shall be collected and distributed as before assessed and levied;
(b) Whenever any of the territory of a school district or community junior college district is attached or transferred to another school district or community junior college district on or before July 1 of any year, or whenever any school district or community junior college district is organized on or before July 1 of any year, or whenever any entire school district or community junior college district is attached to or consolidated with one or more other school districts or community junior college districts on or before July 1 of any year, such attachment, transfer, consolidation or organization shall take effect for tax purposes as of the last day of December preceding the effective date of such attachment, transfer, consolidation or organization: Provided, That the taxes due on November 1 next preceding the date said attachment, transfer, consolidation or organization takes effect for taxation purposes shall be collected and distributed as before assessed and levied.
History: L. 1927, ch. 324, § 1; L. 1957, ch. 489, § 1; L. 1959, ch. 365, § 30; L. 1963, ch. 461, § 1; L. 1965, ch. 517, § 1; L. 1969, ch. 334, § 8; April 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 18 - Levy Of Taxes › 79-1808 Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds.

79-1808.
Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds.
Whenever any taxing subdivision or municipality of the state of Kansas is the owner of real estate against which special assessments are levied by any other taxing subdivision or municipality to pay for public improvements benefiting such real estate, the governing body or officer authorized to levy taxes for the taxing subdivision or municipality owning such real estate shall have authority to make such levies as may be necessary to provide funds to pay such special assessments against its property, and interest thereon, and, in the case of cities and counties, to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county and the proceeds thereof shall be placed in a special assessment fund. Said tax levy shall be separate and in addition to all other levies authorized or limited by law and shall not be subject to the aggregate tax levy limitation prescribed by article 19 of chapter 79 of the Kansas Statutes Annotated, or acts amendatory thereof or supplemental thereto.
Such special assessment fund shall not be subject to the provisions of K.S.A. 79-2925 to 79-2936, inclusive, or acts amendatory thereof or supplemental thereto, except that in making the budgets of such taxing subdivisions or municipalities the amounts credited to and the amount on hand in, such special assessment fund and the amount expended therefrom shall be shown thereon for the information of the taxpayers of such taxing subdivisions or municipalities.
History:
L. 1949, ch. 479, § 1; L. 1951, ch. 480, § 1; L. 1979, ch. 52, § 196; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1945 Authority for counties to levy taxes.

79-1945.
Authority for counties to levy taxes.
The board of county commissioners of any county is hereby authorized and empowered to levy taxes in each year for the general fund and other county purposes. Revenues derived from property taxes levied for mental health programs or for programs for people with disabilities, whether deposited in special funds or in the general funds of the several counties, shall be expended exclusively for such purposes.
History:
L. 1933, ch. 309, § 1; L. 1941, ch. 370, § 1; L. 1981, ch. 379, § 3; L. 1999, ch. 154, § 23; May 27.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 19 - Limitations On Tax Levies › 79-1946 Limit on levy for county general expenses and payment on bonds issued under K.S.A. 12-1774; increase by certain counties.

79-1946.
Limit on levy for county general expenses and payment on bonds issued under
K.S.A.
12-1774; increase by certain counties.
The board of county commissioners of each of the several counties is hereby authorized to fix a rate of levy annually for current expenses of the county and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by any city located in such county.
History:
L. 1933, ch. 309, § 2; L. 1935, ch. 302, § 1; L. 1939, ch. 320, § 1; L. 1941, ch. 370, § 2; L. 1945, ch. 348, § 1; L. 1951, ch. 481, § 1; L. 1955, ch. 402, § 1; L. 1957, ch. 490, § 1; L. 1965, ch. 518, § 1; L. 1967, ch. 491, § 1; L. 1971, ch. 301, § 1; L. 1973, ch. 393, § 29; L. 1974, ch. 431, § 1; L. 1979, ch. 52, § 197; L. 1990, ch. 66, § 56; L. 1999, ch. 154, § 24; May 27.