STATE AD VALOREM PROPERTY TAX LEVIES

K.S.A. ch. 79, art. 22

in effect

K.S.A. 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. 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. Source or prior law: L. 1866, ch. 118, § 105; G.S. 1868, ch. 107, § 129; L. 1874, ch. 131, § 5. Law Review and Bar Journal References: "The Kansas Property Tax: Mischievous, Misunderstood, and Mishandled," Lori M. Callahan and Linda Parks, 22 W.L.J. 318, 320 (1983). CASE ANNOTATIONS 1. Cited in reviewing statutory tax procedure to raise state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312. 2. Section does not violate § 1 or § 5 of article 11 of state constitution. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 60, 61, 63, 66, 67, 46 P.2d 27.

K.S.A. 79-2202 Forfeiture by county treasurer for failure to pay money into state treasury.

79-2202. Forfeiture by county treasurer for failure to pay money into state treasury. If any county treasurer shall fail to pay into the state treasury any moneys in his or her hands for that purpose within the time prescribed by law, he or she shall in addition to other penalties be liable to the following: If he or she fail for the space of ten days, he or she shall forfeit to the state ten percent of the amount withheld; and if he or she fail for thirty days after such specified time, he or she shall forfeit his or her office as treasurer and be deemed guilty of embezzlement, and shall be punished in the same manner as for the larceny of the amount withheld: Provided, That if he or she can show sufficient reason for such delay he or she shall not be subject to any penalty. L. 1876, ch. 34, § 101; March 11; R.S. 1923, 79-2202. Source or prior law: L. 1866, ch. 118, § 106; G.S. 1868, ch. 107, § 131.

K.S.A. 79-2203 County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments.

79-2203. County clerk's statement to director of accounts and reports, contents; county responsible to state for levies after making adjustments. On or before June 30 of each year, the county clerk shall send to the director of accounts and reports a statement showing tax information prescribed by the director of accounts and reports. Such information may include, but shall not be limited to: (1) all double and erroneous assessments abated, (2) taxes refunded, (3) additions to the tax rolls made subsequent to the certification thereof to the director of property valuation, (4) the amount of tax warrants uncollected and returned by the sheriff "not found" and "no property." Also a showing of the valuations and levy rates of personal tax warrants of prior years for which credit has been taken in previous settlements with the state, and which have been subsequently collected, and the state's share of the tax warrants thus collected. Such statement shall be signed by the county clerk and countersigned by the county treasurer. Each county is responsible to the state for the full amount of the taxes levied by law for state and other purposes, after making adjustment for the credits and additions as shown on said statement. L. 1876, ch. 34, § 102; R.S. 1923, 79-2203; L. 1937, ch. 359, § 4; L. 1981, ch. 381, § 2; July 1. Source or prior law: L. 1866, ch. 118, § 108; G.S. 1868, ch. 107, § 132. CASE ANNOTATIONS 1. Commissioners can maintain suit to recover state and county funds. Comm'rs of Harvey Co. v. Munger, 24 Kan. 205, 209. 2. Liability of county for delinquent state taxes. Harper County v. Cole, 62 Kan. 121, 124, 126, 61 P. 403. 3. County not entitled to credit for uncollected taxes of prior years. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312. 4. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 60, 64, 46 P.2d 27.

K.S.A. 79-2204 County treasurers not required to pay more than taxes collected.

79-2204. County treasurers not required to pay more than taxes collected. County treasurers shall not be required to pay into the state treasury more state taxes than shall have been actually collected by them in their respective counties. L. 1876, ch. 34, § 104; March 11; R.S. 1923, 79-2204. Source or prior law: L. 1866, ch. 118, § 110; G.S. 1868, ch. 107, § 134. CASE ANNOTATIONS 1. Section construed; counties liable for delinquent state taxes. Harper County v. Cole, 62 Kan. 121, 124, 126, 61 P. 403. 2. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312. 3. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 63, 46 P.2d 27.

Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026