Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls

79-1475. Duties of county appraiser and clerk regarding property discovered to have been omitted from tax rolls. Whenever the county appraiser discovers that any real property subject to taxation has been omitted from the tax rolls, such property shall immediately be listed and valued by the appraiser, and returned to the county clerk. The county clerk, upon receipt of the valuation for such property, shall place such property on the tax rolls and compute the amount of tax due based upon the mill levy for the year or years, not to exceed two calendar years preceding January 1 of the calendar year in which the property is discovered, in which such tax should have been levied, and shall certify such amount to the county treasurer as an added or escaped appraisal. The amount of such tax shall be due immediately and payable within 45 days after the issuance of an added or escaped property tax bill by the county treasurer. No interest shall be imposed unless the tax remains unpaid after such 45-day period. Taxes levied pursuant to this section which remain unpaid after such 45 day period shall be deemed delinquent and the county treasurer shall proceed to collect and distribute such tax in the same manner as prescribed by law for the collection and distribution of other taxes levied on property which are delinquent. No property tax levied pursuant to this section shall be payable by any person other than the current owner of the property unless such property was acquired by will, inheritance or gift. Notwithstanding the foregoing, if the current owner of any such property purchased in the tax year in which such property was discovered to have been omitted from the tax rolls pays the property tax which would have been levied upon such property for such year within 45 days after the issuance of an added or escaped property tax bill by the county treasurer, such owner shall not be liable for any property tax which would have been levied upon such property for any prior taxable year. History: L. 1985, ch. 315, § 3; L. 1990, ch. 346, § 2; L. 1994, ch. 124, § 1; L. 1995, ch. 38, § 2; July 1. Attorney General's Opinions: Escaped taxes on personal property. 86-75. Taxation of royalty interest on oil and gas lease; sale of interest after assessment and before payment of tax. 87-20. Merchants' and manufacturers' inventory; recertifying valuations of public utility property; time for collection. 90-8. Penalty to be assessed on escaped personal property. 95-90. CASE ANNOTATIONS 1. Cited; statutory duty of county to collect taxes on property which escaped taxation (K.S.A. 79-1427a) and to correct, examined. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 559, 757 P.2d 314 (1988). 2. Section does not apply to property mistakenly listed as tax exempt. In re Harry Turner and Associates, Inc., 153 B.R. 573, 577, 578, 579 (1992). 3. Property on tax rolls is not "escaped property" even if owner is not mailed a tax statement. In re Application of TV Realty, 27 Kan. App. 2d 28, 997 P.2d 742 (2000). 4. Section discussed; under facts of case no escape of taxation found. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 903, 911, 912, 913, 159 P.3d 1050 (2007). Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026