Chapter 79, TAXATION

79-2810. Action to enforce lien for delinquent taxes upon real estate bid in by counties over 300,000; county counselor duties; employment and compensation of abstracters. In counties having a population of more than three hundred thousand (300,000) inhabitants the county counsel…

79-2811. County sale for affordable low-income housing; abatement of taxes. (a) If real estate has been or shall be sold and bid by the county, and the redemption period has expired, the board may sell such real estate to provide affordable low-income housing or for community dev…

79-2812. Persons not eligible to purchase real estate at tax sale. Except as otherwise provided by K.S.A. 79-2804g, and amendments thereto, no person shall be eligible to purchase real estate at any delinquent tax sale conducted pursuant to the provisions of K.S.A. 79-2801 et seq…

79-2901. Payment of taxes or redemption of lands by mortgagee. In cases where lands are mortgaged, if the mortgagor fails or neglects to pay the taxes, or in case said mortgagor permits any land so mortgaged to be sold for any taxes, the mortgagee may pay said taxes or redeem any…

79-2902. Lands in controversy; payment of taxes; recovery, when. In case taxes are paid by any party whose lands are in controversy in any of the courts of this state, and the party so paying shall fail to recover such land, such party shall be entitled to collect from the partie…

79-2903. Liability of executor or administrator for failure to list lands or pay taxes. Every person being seized or having the care of lands as executor or administrator, and who shall neglect or refuse either to list or pay the taxes on the same, shall be liable in an action to…

79-2904. Agent or attorney liable for failure to pay taxes on lands. Every person having the care of land as agent or attorney, such agent or attorney having funds of the principal in his or her hands for that purpose, neglecting or refusing either to list or pay the taxes on suc…

79-2905. Conservator liable for failure to list or pay taxes. Every person holding lands as conservator, and neglecting or refusing to list or pay the taxes on the same in manner aforesaid, shall be liable in an action to his or her conservatee for any damage such conservatee may…

79-2907. Warrants received for taxes; endorsement. It shall be the duty of every county treasurer who may receive any state, county, city, township or school-district order or warrant in payment of any taxes, or for lands sold for taxes, to endorse upon such order or warrant the …

79-2908. Sale and conveyance of lands for taxes under prior statutes. All matters relative to the sale and conveyance of lands for taxes under any prior statute shall be fully completed according to the laws under which they originated, the same as if such laws remained in force.…

79-2910. Limitations of actions for recovery of land under repealed statutes. The limitation of actions for the recovery of lands sold for taxes, prescribed by any statute which has been repealed, shall not be affected by any such repeal if the same period of limitation is or has…

79-2910a. Actions to recover tax by the U.S. and other states and subdivisions; rights. Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Kansas to recover any tax which may be owing to it when the like rig…

79-2911. Repeals by act of 1876. Laws 1876, chapter 34, section 158, included by reference. [This section provided for the repeal of acts relating to taxation which it amended and superseded, as follows: "That an act entitled 'An act to provide for the assessment and collection o…

79-2912. Loss of tax-sale certificate. The owner of any tax-sale certificate which has been lost or which may hereafter be lost, and the land therein described shall not have been redeemed at the time a tax deed becomes due thereon, may exhibit to the treasurer evidence satisfact…

79-2913. Credit by state of overpayment of taxes by county, when. In all cases in which any county has heretofore or shall hereafter pay into the state treasury a greater amount of money than is or may be due from such county for the year in which such surplus money was paid, it …

79-2914. Apportionment of funds where lands sold for less than full amount of taxes. If any county lands or town lots have been sold under the provisions of law and the full amount of the tax charged against such lands or town lots has not been realized, the county treasurer and …

79-2915. Same; distribution of proceeds; amount uncollected charged to several funds. The proceeds arising from such sale shall be distributed to the several funds entitled thereto in proper proportion, as shown upon the tax roll; and any portion of the tax that may remain uncoll…

79-2918. Same; use of funds after full amount of state taxes paid into state treasury. When by virtue of the foregoing provisions any county shall have paid into the state treasury the full amount of state tax levied for any particular year, all moneys thereafter collected on suc…

79-2919. Neglect of duties by officers; penalties. If any officer charged by the statutes with any duty in relation to assessment and taxation, or who under the statutes may be required by other officers to perform certain duties, shall willfully fail or neglect to perform any of…

79-2925. Budgets of taxing bodies; application of act; exceptions; definitions. (a) This act shall apply to all taxing subdivisions or municipalities of the state, except: (1) Townships in counties having the county road unit system which have an annual expenditure of less than t…

79-2925a. Budget of Shawnee county; budget period; no-fund warrants. On or before August 1, 1974, the board of county commissioners of Shawnee county shall prepare a budget for such county for the period commencing January 1, 1975, and ending December 31, 1975, and thereafter eac…

79-2925c. Tax lid, cities and counties; exceptions; elections, when required. (a) (1) On and after January 1, 2017, and prior to January 1, 2021, the governing body of any city or county shall not approve any appropriation or budget which provides for funding by property tax reve…

79-2926. Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers. (a) Subject to the provisions of subsection (b), the director of accounts and reports shall prepare and prescribe forms for the annual budgets of all tax…

79-2927. Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception. (a) The governing body of each taxing subdivision or municipality shall meet not later than the first day of August of each year, an…

79-2927a. School districts; balanced budget not required; unexpended moneys. (a) When preparing the budget for a school district, the board of education of the district shall budget to expend only the amount estimated to be spent from each fund of the school district. (b) Except …

79-2929. Proposed budget; amendments; public hearing; notice, publication and contents. Prior to the filing of the adopted budget with the county clerk, the governing body of each taxing or political subdivision or municipality shall meet for the purpose of answering and hearing …

79-2929a. Amended budget; publication; electronic filing; notice; public hearing; clerical errors. (a) The governing body of any taxing subdivision or municipality which is subject to the budget law provisions of K.S.A. 79-2925 through 79-2936, and amendments thereto, which propo…

79-2930. Submission of adopted budgets and additional information to county clerk; electronic filing; use of budget information and tax to be levied from previous year in certain circumstances; duties of county clerk; limitation on taxes levied, exception. (a) Two copies of the b…

79-2933. Time for budget hearing; adoption; validity of levies. The hearing herein required to be held upon all budgets by all taxing subdivisions or municipalities of the state shall be held not less than ten (10) days prior to the date on which they shall certify their annual l…

79-2934. Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds. The budget as approved and filed with the county clerk for each year shall constitute and shall hereafter be declared to be an appropriation for each fund, and the approp…

79-2935. Creation of indebtedness in excess of budget unlawful; exceptions. It shall be unlawful for the governing body of any taxing subdivision or municipality in any budget year to create an indebtedness in any manner or in any fund after the total indebtedness created against…

79-2936. Removal from office for violation. Any member of the governing body, or any other officer of any taxing subdivision or municipality of the state, who violates any of the provisions of this act shall be subject to removal from office. History: L. 1933, ch. 316, § 12; L. 1…

79-2937. Invalidity of part. If any section, clause, sentence, paragraph, part or provision of this act shall be held invalid by any court it shall be conclusively presumed that this act would have been passed by the legislature without such invalid section, clause, sentence, par…

79-2938. No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay. Whenever during the current budget year it becomes apparent to the governing body of any taxing district that because of unforeseen circumstan…

79-2939. No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay. Whenever there is an unforeseen occurrence which causes an expense in any fund of any municipality or other taxing district which could not have been a…

79-2939b. No-fund warrants to cover the failure of receipt of motor vehicle tax. To finance needed expenditures and to avoid violations of the cash basis law resulting from the failure of receipts from the special tax on motor vehicles to equal the amount budgeted therefrom, the …

79-2940. No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund. A certified copy of orders issued by the state board of tax appeals authorizing the issuance of warrants in accordance with the provisions of K.S.A. 79-293…

79-2941. Warrants for emergencies, when; procedure; limitation of amount; notice and hearing. Whenever it shall be apparent to a majority of the members of any board authorized to levy taxes in any taxing district in any county adjoining a United States army post or military rese…

79-2942. Same; tax levy to pay. Whenever any board or officer shall issue warrants under the authority prescribed in K.S.A. 79-2941, the said board or officer is authorized and empowered to fix the rates of levy in such district which will raise an amount of money sufficient to p…

79-2951. No-fund warrants for emergencies in certain cities of second class, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay. Whenever there is an unforeseen occurrence which causes an expense in any fund of any city of the second class having…

79-2952. Same; application of K.S.A. 79-2940. No-fund warrants issued under the authority conferred by K.S.A. 79-2951 shall be issued, registered, redeemed, and bear interest in the manner and in the form prescribed by K.S.A. 79-2940. Any surplus existing after the redemption of …

79-2958. Transfer of certain unexpended balances of tax funds to general fund. Whenever there shall remain in any fund of any taxing subdivision of the state moneys received from the levy of a tax and belonging to such fund, after all indebtedness and obligations of such fund hav…

79-2959b. Abolishment of fund; transfer of moneys and liabilities to state general fund. On July 1, 2024, the director of accounts and reports shall transfer all moneys in the local ad valorem tax reduction fund to the state general fund. On July 1, 2024, all liabilities of the l…

79-2963. Notice of amount of tax levies to be expressed in dollars. In addition to all other requirements now provided by law, whenever the amount of any ad valorem tax levy is required by law to be stated in any notice, upon any ballot, in any proposed budget or in any other for…

79-2964b. Abolishment of fund; transfer of moneys and liabilities to state general fund. On July 1, 2024, the director of accounts and reports shall transfer all moneys in the county and city revenue sharing fund to the state general fund. On July 1, 2024, all liabilities of the …

79-2968. Rate of interest on delinquent or unpaid taxes and overpayments of taxes. Except as otherwise specifically provided by law, whenever interest is charged under any law of this state upon any delinquent or unpaid taxes levied or imposed by the state of Kansas or any taxing…

79-2969. Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services. From and after July 1, 1997, whenever any statute requiring the remittance of an excise or income tax prescribes a due date therefor, such due date shall b…

79-2970. Interest tolled after hearings held by director of taxation. No interest shall accrue on the amount of the assessment of tax subject to a hearing held by the director of taxation pursuant to chapter 79 of the Kansas Statutes Annotated beyond 120 days after the date the m…

79-2971. Responsibility for collection of certain excise taxes; personal liability imposed. (a) Any individual who is responsible for collection or payment of excise taxes imposed under the provisions of K.S.A. 12-1692 et seq., 12-1696 et seq., 41-501 et seq., 79-3301 et seq., 79…

79-2973. Payment of taxes and fees by credit card authorized. (a) The director of taxation, any county treasurer and any authorized employee or agent of the director or treasurer may accept credit cards in payment of any of the taxes or fees administered by the director or collec…