Chapter 79 — TAXATION

79-1958b. History: L. 1947, ch. 471, § 1; L. 1955, ch. 412, § 1; L. 1957, ch. 498, § 1; L. 1959, ch. 383, § 1; L. 1961, ch. 450, § 1; Repealed, L. 1965, ch. 402, § 20; May 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LC…

79-1958c. History: L. 1957, ch. 416, § 1; Repealed, L. 1965, ch. 402, § 20; May 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-1958d. History: L. 1963, ch. 373, § 1; Repealed, L. 1965, ch. 402, § 20; May 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-1958e. History: L. 1963, ch. 374, § 1; Repealed, L. 1965, ch. 402, § 20; May 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

79-1959. History: L. 1933, ch. 309, § 15; L. 1941, ch. 370, § 19; Repealed, L. 1945, ch. 290, § 16; April 3. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived…

79-1960. History: L. 1933, ch. 309, § 16; L. 1938, ch. 63, § 2; Repealed, L. 1941, ch. 370, § 24; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

79-1961. History: L. 1933, ch. 309, § 17; L. 1938, ch. 61, § 2; Repealed, L. 1941, ch. 370, § 24; June 30. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived S…

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 o…

79-1962a. History: L. 1953, ch. 433, § 1; Repealed, L. 1969, ch. 440, § 1; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents …

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…

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 …

79-1964a. State board of tax appeals may authorize increase of specific levy, when; procedure; limitation; section inapplicable to certain taxing subdivisions. When it is apparent to the governing body of any taxing district except cities, counties, community colleges, and school…

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…

79-1964c. History: L. 1943, ch. 317, § 1; Repealed, L. 1949, ch. 377, § 4; February 18. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Docum…

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 …

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 …

79-1969. History: L. 1933, ch. 309, § 25; L. 1938, ch. 74, § 2; Repealed, L. 1941, ch. 370, § 24; June 30. Source or prior law: 79-1942. CASE ANNOTATIONS 1. Title of act amending section held sufficient; section construed. Harvey County Comm'rs v. Commission of Revenue and Taxati…

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. Previous …

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.…

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 …

79-1973. History: L. 1983, ch. 312, § 1; L. 1986, ch. 378, § 1; July 1; Expired, December 31, 1988. Revisor's Note: The text of this section has not been included in this printing, since its provisions expired on December 31, 1988 (79-1974). For text of the section, see L. 1986, …

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. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Ar…

[Repealed or reserved.]

79-2001. Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements. (a) As soon as the county treasurer receives the tax roll of the county, the treasurer shall enter in a column opposite the description of each tract …

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 ta…

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…

79-2004. Time for payment of real estate taxes; interest, when; distribution of interest to city, when. (a) Except as provided by K.S.A. 79-4521, and amendments thereto, any person charged with real property taxes on the tax books in the hands of the county treasurer may pay, at …

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 ½…

79-2004b. History: L. 1968, ch. 410, § 1; L. 1969, ch. 441, § 1; Repealed, L. 1972, ch. 367, § 3; July 1. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived Sc…

79-2004c. History: L. 1876, ch. 34, § 91; L. 1893, ch. 110, § 1; L. 1919, ch. 309, § 1; R.S. 1923, 79-2004; L. 1933, ch. 310, § 1; L. 1933, ch. 119, § 1 (Special Session); L. 1937, ch. 364, § 1; L. 1943, ch. 300, § 1; L. 1943, ch. 301, § 1; L. 1957, ch. 499, § 1; L. 1972, ch. 367…

79-2005. Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants…

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 applica…

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…

79-2005c. History: L. 1929, ch. 291, § 1; L. 1941, ch. 374, § 1; L. 1971, ch. 302, § 1; L. 1971, ch. 303, § 1; L. 1972, ch. 368, § 1; L. 1974, ch. 434, § 1; L. 1980, ch. 315, § 1; L. 1982, ch. 406, § 1; L. 1985, ch. 311, § 10; L. 1988, ch. 356, § 324; Repealed, L. 1989, ch. 2, § …

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 shal…

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 wit…

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 c…

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…

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 deli…

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 intere…

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 …

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. Cross References to Related Sec…

79-2017. Collection of delinquent taxes in certain counties; tax lien. In Douglas, Sedgwick, Johnson and Shawnee counties, all taxes on personal property that remain due and unpaid on February 16 or June 1 shall be collected in the following manner: The county treasurer on or bef…

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 collecti…

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…

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 repo…

79-2021. History: L. 1990, ch. 87, § 1; May 31; Expired, January 1, 1991. 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 LI…

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 t…

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 b…

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 nondelinqu…