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MISCELLANEOUS PROVISIONS

K.S.A. ch. 79, art. 29
in effect

K.S.A. 79-2901 Payment of taxes or redemption of lands by mortgagee.

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 land so sold for taxes. And on the payment of any such mortgage, or in the action to foreclose the same, such mortgagee may demand the taxes so paid, with interest thereon with interest at the rate per annum prescribed by K.S.A. 79-2004 , and amendments thereto, unless a different rate is provided in the mortgage contract, or include them in any judgment rendered on the mortgage; and any taxes so paid by any mortgagee shall be a lien on such lands so mortgaged until the same be paid except that where the mortgage lien covers only a part of the land upon which taxes were levied or assessed, said mortgagee shall be required to pay only the taxes upon that part covered by said mortgage, and the county clerk shall be required to apportion the taxes due upon the whole of said tract as between said mortgaged portion and that not mortgaged to said mortgagee. L. 1876, ch. 34, § 148; R.S. 1923, 79-2901; L. 1933, ch. 315, § 1; L. 1980, ch. 308, § 14; L. 1992, ch. 319, § 13; July 1. Source or prior law: L. 1866, ch. 118, § 97; G.S. 1868, ch. 107, § 135. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 92 (1984). CASE ANNOTATIONS 1. Tax lien first satisfied out of proceeds of mortgage sale. Kerr v. Hoskinson, 5 Kan. App. 193, 194, 47 P. 172. 2. Relief hereunder not the only remedy afforded. Cade v. Jeffers, 6 Kan. App. 61, 62, 49 P. 637. 3. Mortgagee may pay taxes although not mentioned in mortgage; lien. Stanclift v. Norton, 11 Kan. 218; Insurance Co. v. Puckett, 97 Kan. 428, 430, 155 P. 930. 4. Failure of mortgagor to pay taxes; stipulation accelerating mortgage valid. Stanclift v. Norton, 11 Kan. 218; Insurance Co. v. Puckett, 97 Kan. 428, 430, 155 P. 930. 5. Mortgagee may pay taxes and include same in judgment; interest. Sharp v. Barker, 11 Kan. 381. 6. Mortgagee, out of possession, not bound to pay or redeem. Waterson v. Devoe, 18 Kan. 223, 234. 7. Priority of tax lien in sale under mortgage foreclosure proceedings. Opdyke v. Crawford, 19 Kan. 604, 608. 8. Landowner or mortgagee must tender taxes before contesting tax certificate. Wilder v. Cockshutt, 15 Kan. 504, 508. 9. Owner and holder of mortgage may pay taxes and redeem. Leitzbach v. Jackman, 28 Kan. 524, 527. 10. Tax sale purchase considered as a redemption. Miller v. Ziegler, 31 Kan. 417, 421, 2 P. 601. 11. Taxes paid after judgment by mortgagee not a separate lien. McCrossen v. Harris, 35 Kan. 178, 179, 10 P. 583. 12. Interest recoverable on taxes paid by mortgagee; rate of interest. Kelso v. Norton, 74 Kan. 442, 87 P. 184. 13. Purpose of statute considered. Banchor v. Proctor, 88 Kan. 510, 514, 129 P. 526. 14. Mortgagee may pay taxes and recover amount with interest. Nesbitt v. Chesebro, 89 Kan. 863, 868, 133 P. 545. Modified: Nesbitt v. Chesebro, 91 Kan. 14, 136 P. 793. 15. Equitable mortgagee of lands may pay taxes and recover. Fitzgerald v. Fitzgerald, 97 Kan. 408, 413, 155 P. 791. 16. Mortgagee may pay taxes and have lien for amount. Farmers Nat'l Bank v. Glidden, 119 Kan. 317, 320, 239 P. 752. 17. Right of mortgagor to pay taxes discussed. Sheridan County Comm'rs v. Acre, 160 Kan. 278, 286, 160 P.2d 250. 18. Discussed; failure to offer restitution held not fatal in mortgage-reformation case. Home Owners' Loan Corp. v. Oakson, 161 Kan. 755, 764, 173 P.2d 257. 19. Party in another action pending in court in which claim of ownership is asserted may redeem property under K.S.A. 79-2803. Board of Johnson County Comm'rs v. Roberts, 231 Kan. 135, 142, 643 P.2d 138 (1982).

K.S.A. 79-2902 Lands in controversy; payment of taxes; recovery, when.

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 parties recovering the taxes so paid, with interest thereon at the rate prescribed by K.S.A. 79-2004 , and amendments thereto, and the taxes so paid shall be a lien on any such land. L. 1876, ch. 34, § 149; L. 1980, ch. 308, § 15; L. 1992, ch. 319, § 8; July 1. Source or prior law: L. 1866, ch. 118, § 97; G.S. 1868, ch. 107, § 136. CASE ANNOTATIONS 1. Taxes paid to preserve lien recovery when property ordered sold. Seaman v. Huffaker, 21 Kan. 254, 263. 2. Taxes paid before proceedings begun not adjudged a lien. Wood v. Gruble, 31 Kan. 69, 71, 1 P. 277. 3. Recovery of taxes paid pending proceedings although judgment reversed, etc. Carey v. Reeves, 46 Kan. 571, 581, 26 P. 951. 4. Rate of interest herein prescribed where land in controversy. Davidson v. Timmons, 88 Kan. 553, 561, 129 P. 133. 5. Specific performance decreed; vendor may recover taxes paid after time for sale. Gage v. Leslie, 123 Kan. 72, 76, 254 P. 362. 6. Discussed; failure to offer restitution not fatal in mortgage-reformation case. Home Owners' Loan Corp. v. Oakson, 161 Kan. 755, 765, 173 P.2d 257. 7. Party in another action pending in court in which claim of ownership is asserted may redeem property under K.S.A. 79-2803. Board of Johnson County Comm'rs v. Roberts, 231 Kan. 135, 142, 643 P.2d 138 (1982).

K.S.A. 79-2903 Liability of executor or administrator for failure to list lands or pay taxes.

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 the devisee or devisees of the persons whose executor he or she is for any damage occasioned by such neglect. L. 1876, ch. 34, § 150; March 11; R.S. 1923, 79-2903. Source or prior law: L. 1866, ch. 118, § 98; G.S. 1868, ch. 107, § 137. Cross References to Related Sections: Proceedings against executors and administrators and their sureties, see ch. 59, arts. 11, 17.

K.S.A. 79-2904 Agent or attorney liable for failure to pay taxes on lands.

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 such land, shall be liable in an action to his or her principal for any damage such principal may have sustained by such neglect or refusal. L. 1876, ch. 34, § 151; March 11; R.S. 1923, 79-2904. Source or prior law: L. 1866, ch. 118, § 99; G.S. 1868, ch. 107, § 138.

K.S.A. 79-2905 Conservator liable for failure to list or pay taxes.

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 have sustained by such neglect or refusal. L. 1876, ch. 34, § 152; R.S. 1923, 79-2905; L. 1965, ch. 514, § 2; January 1, 1966. Source or prior law: L. 1866, ch. 118, § 100; G.S. 1868, ch. 107, § 139. Cross References to Related Sections: Guardians and wards, see probate code, chapter 59.

K.S.A. 79-2907 Warrants received for taxes; endorsement.

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 date of its reception, the amount of interest allowed thereon; and no credit shall be allowed to any treasurer for any warrant or order, or any interest thereon, not so endorsed. L. 1876, ch. 34, § 154; March 11; R.S. 1923, 79-2907. Source or prior law: G.S. 1868, ch. 107, § 141. CASE ANNOTATIONS 1. Cited; county warrants not paid for want of funds draw legal interest. First Nat'l Bank v. Wabaunsee County Comm'rs, 145 Kan. 552, 557, 66 P.2d 558.

K.S.A. 79-2908 Sale and conveyance of lands for taxes under prior statutes.

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. L. 1876, ch. 34, § 155; March 11; R.S. 1923, 79-2908. Source or prior law: G.S. 1868, ch. 107, § 143. Cross References to Related Sections: Tax foreclosure actions, see 79-2809. CASE ANNOTATIONS 1. Section continued prior law in force as to prior sales. Watkins v. Inge, 24 Kan. 612, 614. 2. Saving clause broad enough to permit redemption under prior law. Crawford v. Shaft, 35 Kan. 478, 479, 480, 482, 11 P. 334. 3. Sufficient assignment of tax sale certificate. Sanger v. Rice, 43 Kan. 580, 587, 23 P. 633. 4. Sale and conveyance under prior statute, completed under such statute. Pounds v. Rodgers, 52 Kan. 558, 560, 35 P. 223. 5. Rate of interest under prior law applicable. Vogler v. Stark, 75 Kan. 831, 89 P. 653; McCoy v. Hickman, 86 Kan. 378, 379, 121 P. 364. 6. When proceedings originated; assignment by county to third party. Warner v. Pile, 105 Kan. 724, 727, 185 P. 1041. 7. Rate of interest under prior law held applicable. Settle v. Glenn, 147 Kan. 502, 506, 78 P.2d 57. 8. Cited in holding K.S.A. 79-2809, a similar section, valid. State v. Wyandotte County Comm'rs, 154 Kan. 222, 227, 228, 117 P.2d 591.

K.S.A. 79-2910 Limitations of actions for recovery of land under repealed statutes.

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 been continued or reenacted in the repealing statute. L. 1876, ch. 34, § 157; March 11; R.S. 1923, 79-2910. Source or prior law: G.S. 1868, ch. 107, § 144. Cross References to Related Sections: Limitation of action against tax foreclosure purchaser, see 79-2804b. CASE ANNOTATIONS 1. Statute of 1868 held fully repealed; statute of limitation. Keith v. Keith, 26 Kan. 26, 38, 39.

K.S.A. 79-2910a Actions to recover tax by the U.S. and other states and subdivisions; rights.

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 right is accorded to the state of Kansas and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity. L. 1951, ch. 505, § 1; June 30. Cross References to Related Sections: Actions for debt to collect taxes, fees, interest or penalties, see 79-2016. CASE ANNOTATIONS 1. Section authorizes Oklahoma to bring tax collection action in Kansas courts. State of Oklahoma, ex rel., v. H.D. Lee Co., 174 Kan. 114, 117, 121, 254 P.2d 291.

K.S.A. 79-2911 Repeals by act of 1876.

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 of taxes,' approved February twenty-seventh, eighteen hundred and sixty-eight, and all acts and parts of acts amendatory and supplemental thereto, together with section fifty-five of chapter twenty-five, Laws of eighteen hundred and sixty-eight; and also chapters one hundred and twenty, one hundred and twenty-one, one hundred and twenty-two, one hundred and twenty-three and one hundred and twenty-four, Session Laws of eighteen hundred and sixty-nine; also section two, chapter forty-three, and chapter one hundred and twenty, Session Laws of eighteen hundred and seventy; also chapters one hundred and forty-nine and one hundred and fifty, Session Laws of eighteen hundred and seventy-one; also chapters sixty-five and one hundred and eighty-four and one hundred and ninety-six, Session Laws of eighteen hundred and seventy-two; also chapters ninety-six and one hundred and thirty-one, Session Laws of eighteen hundred and seventy-four; also chapters one hundred and forty-five and one hundred and forty-seven, Session Laws of eighteen hundred and seventy-five, and all acts and parts of acts, either general or special, inconsistent with the provisions of this act, be and the same are hereby repealed, except so far as provided for in sections one hundred and twenty-three and one hundred and twenty-four."] R.S. 1923, 79-2911.

K.S.A. 79-2912 Loss of tax-sale certificate.

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 satisfactory to him or her of such loss, and upon his or her executing a bond to the treasurer, with sufficient surety to protect any person who should thereafter show his or her right thereto, then the treasurer shall issue to said owner a duplicate tax-sale certificate, which shall have the same effect in all respects as the original. L. 1877, ch. 42, § 1; March 15; R.S. 1923, 79-2912.

K.S.A. 79-2913 Credit by state of overpayment of taxes by county, when.

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 shall be the duty of the director of accounts and reports and treasurer of state, at the close of each fiscal year, to credit such overpaid or surplus amount to the county paying the same as a credit upon the taxes due or thereafter to become due from such county to the state. L. 1875, ch. 146, § 1; May 15; R.S. 1923, 79-2913. CASE ANNOTATIONS 1. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 63, 46 P.2d 27.

K.S.A. 79-2914 Apportionment of funds where lands sold for less than full amount of taxes.

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 county clerk of such county are hereby directed to divide and charge the amount of such unrealized tax to the several funds in proper proportion, according to the tax levies of the years for the tax of which the said lands or town lots were sold. L. 1885, ch. 199, § 1; March 14; R.S. 1923, 79-2914. Revisor's Note: Edited by striking out L. 1872, ch. 196, or L. 1877, ch. 39, and inserting in lieu thereof the word "law." [L. 1872, ch. 196, repealed by L. 1876, ch. 34, § 158; L. 1877, ch. 39, repealed by L. 1879, ch. 42, § 1.] CASE ANNOTATIONS 1. Delinquent state taxes; compromised tax sales; liability of county. Kearny County v. Davis, 88 Kan. 858, 859, 129 P. 942.

K.S.A. 79-2915 Same; distribution of proceeds; amount uncollected charged to several funds.

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 uncollected by reason of the redemption or assignment herein provided for shall be divided among and charged to the several funds in proper proportion according to the tax levies of the various years for which the tax was delinquent. L. 1879, ch. 43, § 3; L. 1885, ch. 199, § 2; March 14; R.S. 1923, 79-2915.

K.S.A. 79-2918 Same; use of funds after full amount of state taxes paid into state treasury.

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 such tax shall be applied to the payment of any state tax theretofore levied and unpaid, and any balance remaining shall be applied to the payment of the state tax for succeeding years. L. 1885, ch. 199, § 7; R.S. 1923, 79-2918; L. 1937, ch. 359, § 6; L. 1957, ch. 502, § 1; L. 1974, ch. 414, § 9; July 1. CASE ANNOTATIONS 1. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 817, 33 P.2d 312. 2. This section is apparently in conflict with K.S.A. 19-539. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 63, 46 P.2d 27.

K.S.A. 79-2919 Neglect of duties by officers; penalties.

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 such duties when required to do so by the statute in terms or by any person thereunto authorized by the statute, and shall continue to so fail or neglect to perform such duties after having been notified of the default by the authority or authorities thereunto authorized, such officer so continuing in default shall forfeit a sum not less than fifty dollars ($50) nor more than five hundred dollars ($500), to be recovered in an action brought in the name of the state by the county attorney, or by the attorney general upon request of the director of property valuation, in the district court of the county of such officer, and may be removed from office at the discretion of the court. All moneys recovered under the provisions of this act shall be paid to the county treasurer. L. 1915, ch. 364, § 1; R.S. 1923, 79-2919; L. 1973, ch. 106, § 28; June 1. Attorney General's Opinions: Property valuation director's power to require use of assessment tools by county and district appraisers. 91-136. Property assessments; appraisals and valuations; installation and maintenance of records; open to public inspection. 91-145. CASE ANNOTATIONS 1. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 63, 46 P.2d 27.

K.S.A. 79-2925 Budgets of taxing bodies; application of act; exceptions; definitions.

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 two hundred dollars; (2) any money received by such taxing subdivision or municipality as a gift or bequest; (3) any revolving fund set up for the operation of a municipal airport. Any city, board of park commissioners, or other agency designated and authorized to operate a municipal airport is hereby authorized to set up a revolving fund for use as an operating fund, either out of the budget or out of the receipts from the operation of such airport, in an amount as may be reasonable and necessary as an operating fund for the efficient and business-like operation of such airport. The financial transactions of said airport shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Profits arising from the operation of the airport after the payment of all necessary operating expenses and the establishment of the revolving fund shall be applied to reduce the tax levy for the budgeted fund under which the operation of such airport is financed; (4) any special recreation facilities reserve set up by the board of park commissioners in any city for the repair, replacement, or addition to the recreation facilities of such city. The financial transactions of said recreation facilities shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Profits arising from the coliseum events fund and the coliseum concessions, after the payment of all necessary expenses, and the establishment and maintenance of such special recreation facilities reserve shall be applied to reduce the tax levy for the budget fund under which the operation of such recreation facilities is financed; and (5) any special recreation facilities fund set up by the board of county commissioners for the operation of a county coliseum. The financial transactions of the special recreation facilities fund shall be audited in accordance with the minimum standard audit program prescribed by the director of accounts and reports as other municipal funds. Moneys derived from the operation of a county coliseum and deposited in the special recreation facilities fund shall be applied to reduce the tax levy for the budget fund under which the operation of such county coliseum is financed. (b) Whenever the term "fund" is used in this act it is intended to have reference to those funds which are authorized by statute to be established. "Fund" is not intended to mean the individual budgeted items of a fund, but is intended to have reference to the total of such individual items. (c) Whenever the term "director" is used in this act it shall mean the state director of property valuation. L. 1933, ch. 316, § 1; L. 1933, ch. 121, § 1 (Special Session); L. 1941, ch. 377, § 1; L. 1945, ch. 92, § 2; L. 1959, ch. 62, § 3; L. 1969, ch. 446, § 1; L. 1971, ch. 185, § 19; L. 1975, ch. 498, § 1; L. 1980, ch. 89, § 4; July 1. Cross References to Related Sections: Special recreation reserve account in cities over 200,000, see 13-1348d. Cash-basis law exemption, see 10-1116. Law Review and Bar Journal References: Act of 1941 discussed, Fred E. Gulick, 14 J.B.A.K. 100 (1945). 1953-55 survey of taxation law, Leslie T. Tupy, 4 K.L.R. 313, 314 (1955). Budget law discussed in comment on the Kansas watershed district act, 7 K.L.R. 376, 385 (1959). "Constitutional Law: Federal Rights and State Immunity—An Unresolved Conflict," Alice M. Fitzgerald, 17 W.L.J. 194, 198 (1977). Attorney General's Opinions: Budgeting for salaries and expenses for planning zoning commission. 80-120. Ambulance service; reimbursement of other taxing districts. 80-156. Counties; public improvements; use of special maintenance funds. 80-167. Use of funds derived from tax levy for maintenance and operation of hospital in third-class cities and townships. 80-170. Board of public utilities is not subject to cash basis and budget laws. 80-222. Second-class city and township hospital districts; powers and duties of boards of directors. 80-250. Budget law; application to year-end transactions. 81-56. Budget of county extension council. 81-132. Township hospitals; medical clinics. 82-6. Establishment of township funds—transfer of money between funds. 84-22. Disbursing of budget funds by sheriff. 84-30. Application of act to budgets of taxing bodies. 84-34. Alcohol and drug safety action fund; under control of municipal court. 85-68. Classification and designation of roads in a noncounty road system. 85-172. Aggregate tax levy limitations; mandatory tax lid. 87-158. Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1. County treasurers; ad valorem tax reduction funds; distribution to political subdivisions. 88-55. County ambulance service; tax levy; home rule powers. 88-63. Municipal libraries; bonds and warrants; cash-basis law. 93-45. County levies for maintenance of library to be deposited in separate fund; fund defined. 97-35. Expenditures and purchasing by county elected officials; powers and duties of board of county commissioners. 1999-29. Payment for utility services by unified school district. 2001-09. County may not create a special sheriff fund or tax. 2006-5. CASE ANNOTATIONS 1. Cited in holding city tax levies must conform to budget. City of Independence v. Smith, 138 Kan. 484, 485, 26 P.2d 268. 2. Rights acquired under K.S.A. 79-2920 through 79-2924 not affected by repeal by this act. Chicago, R. I. & P. Rly. Co. v. Paul, 139 Kan. 795, 797, 33 P.2d 304. 3. Cited in holding contract for improvement and subleasing Kansas City wharf invalid. State, ex rel., v. Kansas City, 140 Kan. 471, 480, 37 P.2d 18. 4. Excessive levy is insufficient basis for recovery of protested taxes. Kurn v. Miami County Comm'rs, 141 Kan. 7, 8, 40 P.2d 321. 5. Purpose of act mentioned. Day v. Cowley County Comm'rs, 146 Kan. 492, 499, 71 P.2d 871. 6. "Taxing subdivision" is subdivision authorized to levy taxes; library board not "taxing subdivision." Fort Scott Board of Library Directors v. Drake, 147 Kan. 157, 158, 159, 75 P.2d 275. 7. Purpose of cash-basis, budget and tax-limitation laws discussed in holding them inapplicable to K.S.A. 19-1503, 19-1505. State, ex rel., v. Republic County Comm'rs, 148 Kan. 376, 381, 82 P.2d 84. 8. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043. 9. Contingent fee contract with lawyer to collect delinquent taxes valid. Edwards County Comm'rs v. Simmons, 159 Kan. 41, 57, 151 P.2d 960. 10. Budget law did not repeal or affect drainage district law or assessments. McCall v. Goode, 168 Kan. 361, 362, 363, 212 P.2d 209. 11. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 215 P.2d 180. 12. Items of county general fund are not required to be budgeted. State, ex rel., v. Board of County Comm'rs, 173 Kan. 544, 549, 250 P.2d 556. 13. Quo warranto action to oust county commissioner for violation of act; denied for failure to comply with appellate rules of court. State, ex rel., v. Doerschlag, 197 Kan. 302, 416 P.2d 257. 14. Cited in determining tax status of certain municipally owned property. Board of County Commissioners, 206 Kan. 438, 439, 441, 480 P.2d 81. 15. Referred to; school board not immune from liability to teachers for failure to afford rights under 14th amendment to pretermination hearing. Unified School District No. 480 v. Epperson, 551 F.2d 254, 260. 16. Applied; board had authority to order operation of traffic safety program discontinued. Gonser v. Board of County Commissioners, 1 Kan. App. 2d 57, 62, 63, 562 P.2d 102. 17. School board not immune from liability to teachers for failure to afford rights under 14th amendment to pretermination hearing. Unified School Dist. No. 480 v. Epperson, 583 F.2d 1118, 1123. 18. Cited; election by firemen to come under workers' compensation (K.S.A. 44-505d) must be before August 1 for coverage next budget year. City of Wichita v. Wichita Firemen's Relief Ass'n, 238 Kan. 122, 127, 708 P.2d 201 (1985). 19. City's two-year agreement with firefighters' union determined not in violation of budget law or cash-basis law. International Ass'n of Firefighters v. City of Lawrence, 14 Kan. App. 2d 788, 790, 798 P.2d 960 (1990).

K.S.A. 79-2925a Budget of Shawnee county; budget period; no-fund warrants.

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 each budget prepared by the board for an ensuing budget year shall be prepared for a period commencing January 1 and ending December 31 of the succeeding calendar year. In order to provide moneys sufficient for the operation of such county during the period between November 1, 1974, and December 31, 1974, the board is hereby authorized to issue no-fund warrants in an amount not to exceed ⅙ of the amount of the budget of expenditures adopted for the 1975 budget year. Such warrants shall be issued, registered, redeemed and bear interest in the manner and in the form prescribed by K.S.A. 79-2940 , and amendments thereto, except that they shall not bear the notation required by such section and may be issued without the approval of the state board of tax appeals. Moneys received from the issuance of such warrants may be expended during the period for which the warrants were issued, even though the same were not budgeted for, and any tax levied to redeem such warrants shall be exempt from the limitations imposed under the provisions of K.S.A. 79-5001 to 79-5016 , inclusive, and amendments thereto. L. 1974, ch. 109, § 1; L. 2008, ch. 109, § 105; L. 2014, ch. 141, § 112; July 1.

K.S.A. 79-2925c Tax lid, cities and counties; exceptions; elections, when required.

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 revenues in an amount exceeding that of the next preceding year as adjusted to reflect the average changes in the consumer price index for all urban consumers as published by the United States department of labor for the preceding five calendar years, which shall not be less than zero, unless the city or county approves the appropriation or budget with the adoption of a resolution and such resolution has been submitted to and approved by a majority of the qualified electors of the city or county voting at an election called and held thereon, except as otherwise provided. (2) The election shall be called and held in the manner provided by K.S.A. 10-120 , and amendments thereto, and may be: (A) Held at the next regularly scheduled election to be held in August or November; (B) may be a mail ballot election, conducted in accordance with K.S.A. 25-431 et seq., and amendments thereto; or (C) may be a special election called by the city or county. Nothing in this subsection shall prevent any city or county from holding more than one election in any year. The city or county requesting the election shall be responsible for paying all costs associated with conducting the election. (b) A resolution by the governing body of a city or county otherwise required by the provisions of this section shall not be required to be approved by an election required by subsection (a) under the following circumstances: (1) Increased property tax revenues that, in the current year, are produced and attributable to the taxation of: (A) The construction of any new structures or improvements or the remodeling or renovation of any existing structures or improvements on real property, which shall not include any ordinary maintenance or repair of any existing structures or improvements on the property; (B) increased personal property valuation; (C) real property located within added jurisdictional territory; (D) real property which has changed in use; (E) expiration of any abatement of property from property tax; or (F) expiration of a tax increment financing district, rural housing incentive district, neighborhood revitalization area or any other similar property tax rebate or redirection program. (2) Increased property tax revenues that will be spent on: (A) Bond, temporary notes, no fund warrants, state infrastructure loans and interest payments not exceeding the amount of ad valorem property taxes levied in support of such payments, and payments made to a public building commission and lease payments but only to the extent such payments were obligations that existed prior to July 1, 2016; (B) payment of special assessments not exceeding the amount of ad valorem property taxes levied in support of such payments; (C) court judgments or settlements of legal actions against the city or county and legal costs directly related to such judgments or settlements; (D) expenditures of city or county funds that are specifically mandated by federal or state law with such mandates becoming effective on or after July 1, 2015, and loss of funds from federal sources after January 1, 2017, where the city or county is contractually obligated to provide a service; (E) expenses relating to a federal, state or local disaster or federal, state or local emergency, including, but not limited to, a financial emergency, declared by a federal or state official. The board of county commissioners may request the governor to declare such disaster or emergency; or (F) increased costs above the consumer price index for law enforcement, fire protection or emergency medical services. (3) Any increased property tax revenues generated for law enforcement, fire protection or emergency medical services shall be expended exclusively for these purposes but shall not be used for the construction or remodeling of buildings. (4) The property tax revenues levied by the city or county have declined: (A) In one or more of the next preceding three calendar years and the increase in the amount of funding for the budget or appropriation from revenue produced from property taxes does not exceed the average amount of funding from such revenue of the next preceding three calendar years, adjusted to reflect changes in the consumer price index for all urban consumers as published by the United States department of labor for the preceding calendar year; or (B) the increase in the amount of ad valorem tax to be levied is less than the change in the consumer price index plus the loss of assessed property valuation that has occurred as the result of legislative action, judicial action or a ruling by the board of tax appeals. (5) Whenever a city or county is required by law to levy taxes for the financing of the budget of any political or governmental subdivision of this state that is not authorized by law to levy taxes on its own behalf, and the governing body of such city or county is not authorized or empowered to modify or reduce the amount of taxes levied therefore, the tax levies of the political or governmental subdivision shall not be included in or considered in computing the aggregate limitation upon the property tax levies of the city or county. (6) Any tax levy increase as a result of another taxing entity being dissolved and all powers, responsibilities, duties and liabilities of the taxing entity have been transferred to a city located in the county in which the taxing entity is located, or to the county in which the taxing entity is located, to carry on the function and responsibilities of the dissolved taxing entity, so long as the levy increase does not exceed the levy of the dissolved taxing entity. L. 2016, ch. 66, § 6; L. 2019, ch. 21, § 4; L. 2021, ch. 9, § 5; April 1. Cross References to Related Sections: Approval to exceed revenue neutral rate by taxing subdivisions, see 79-2988. Attorney General's Opinions: A city or county is allowed to maintain a consistent level of funding in constant or real dollars. 2020-5.

K.S.A. 79-2926 Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers.

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 taxing subdivisions or municipalities of the state. Such forms shall show the information required by this act necessary and proper to disclose complete information as to the financial condition of such taxing subdivision or municipality, and the receipts and expenditures thereof, both past and anticipated. (b) (1) From and after July 1, 2004 and based upon recommendations by the state department of education, the director shall prepare and prescribe forms for the annual budget and a summary of the proposed budget of school districts. The state department of education shall make such recommendations after considering the best practices and standards established by the government finance officers association and the association of school business officials. (2) (A) The school district budget form shall include a separate table outlining the aggregate amount of expenditures for salaries and wages for the following categories: (i) Certified and noncertified administrators; (ii) persons employed full-time as teachers; (iii) other certified employees who are not employed full-time as teachers; (iv) classified employees; (v) other positions designated by the state department of education; and (vi) substitutes and other temporary employees. (B) The school district budget form shall show the number of full-time employee positions specified in paragraph (A) of this subsection and the average salaries or wages for such positions. (C) The school district budget form shall show any other information recommended by the state department of education. (3) The summary of the proposed budget form shall include: (A) An overview of the proposed budget of the school district and the budgetary process; (B) a summary of the changes in the proposed budget from the previous budget year; (C) a summary of the estimated expenditures to be made and revenues to be received in the ensuing budget year and the sources of such revenue; (D) the internet website address for school building report cards compiled by the state department of education; and (E) any other information specified by the state department of education. (4) Nothing in this subsection (b) shall be construed as limiting the authority of school districts to develop and provide material or information in addition to that required by the state department of education. (5) The state department of education shall provide technical advice and assistance to school districts to insure compliance with the provisions of this section. (c) All such budget and tax levy forms shall be printed by the division of printing in such quantity as required by the director. The director shall deliver the forms for school districts to the clerk of the board of education of each school district. The forms for all other taxing subdivisions or municipalities of the state shall be delivered by the director to the county clerk of each county, who shall deliver the same to the presiding officer of the governing body of the respective taxing subdivisions or municipalities within the county. (d) Beginning in 2009, all such forms required by this section, shall be in an electronic format to facilitate filing such forms electronically. L. 1933, ch. 316, § 2; L. 1933, ch. 121, § 2 (Special Session); L. 1941, ch. 377, § 2; L. 1969, ch. 310, § 60; L. 1970, ch. 386, § 1; L. 1971, ch. 185, § 20; L. 1974, ch. 364, § 29; L. 2003, ch. 116, § 18; L. 2008, ch. 163, § 1; July 1. CASE ANNOTATIONS 1. School district liable for transportation costs although item not budgeted. Kimminau v. Common School District, 170 Kan. 124, 126, 127, 223 P.2d 689.

K.S.A. 79-2927 Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception.

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, and shall prepare in writing on forms furnished by the director of accounts and reports a budget itemized and classified by funds and showing amounts to be raised by taxation and from other sources for the ensuing budget year. The budget shall show in parallel columns all amounts and items to be expended for the ensuing budget year and the amounts appropriated for corresponding or other items during the current budget year and amounts expended for corresponding or other items during the preceding budget year. The budget for each fund shall not include any item for sundry or miscellaneous purposes in excess of 10% of the total. Except for school districts, municipal universities and community colleges, the budget for each fund may include a non-appropriated balance of not to exceed 5% of the total of each fund. (b) The budget shall show in parallel columns the amount of revenue actually received from taxation and from other sources, with the amount from each source separately stated for the preceding budget year and the amount actually received and estimated to be received from taxation and from sources other than direct taxation with the amount for each source separately stated for the current budget year and also the amount estimated to be received during the ensuing budget year, with the amount estimated to be received from each source separately stated. Except as provided by K.S.A. 79-2927a , and amendments thereto, the budget of expenditures for each fund shall balance with the budget of revenues for such fund and that portion of the budget of revenues to be derived from ad valorem property taxation shall not exceed the amount of tax which can be raised by any fund limit or aggregate limit placed upon such fund. L. 1933, ch. 316, § 3; L. 1941, ch. 377, § 3; L. 1970, ch. 387, § 1; L. 1989, ch. 295, § 1; L. 2003, ch. 116, § 19; July 1. Cross References to Related Sections: Federal aid or grants, gifts, see also 12-1663. Attorney General's Opinions: Ambulance service; reimbursement of other taxing districts. 80-156. Counties; public improvements; use of special maintenance funds. 80-167. Use of funds derived from tax levy of maintenance and operation of hospital in third-class cities and townships. 80-170. Groundwater management districts; budget law inapplicable. 82-220. Establishment of township funds—transfer of money between funds. 84-22. Transfer of moneys from county general fund. 85-181. Local ad valorem tax reduction fund; amended budget. 87-30. County commissioners' control over sheriff's budget. 87-37. Investment of public moneys by governmental subdivisions, units and entities. 89-109. Home rule powers; expenditures; public purpose. 91-53. Expenditures and purchasing by county elected officials; powers and duties of board of county commissioners. 1999-29. CASE ANNOTATIONS 1. Cited in discussing statutory procedure for making tax valuations and levies. State, ex rel., v. Riley County Comm'rs, 142 Kan. 388, 391, 47 P.2d 449. 2. No power to make additional levy for previous year. Thompson v. Chautauqua County Comm'rs, 147 Kan. 151, 156, 75 P.2d 839. 3. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 463, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043. 4. Date fixed herein is directory, not mandatory. School District v. Clark County Comm'rs, 155 Kan. 636, 638, 127 P.2d 418. Modified: 156 Kan. 221, 132 P.2d 401. 5. Act does not prevent city from acting as self-insurer under workmen's compensation act. City of Wichita v. Wyman, 158 Kan. 709, 711, 713, 150 P.2d 154. 6. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 654, 215 P.2d 180. 7. Applied; board had authority to order operation of traffic safety program discontinued. Gonser v. Board of County Commissioners, 1 Kan. App. 2d 57, 62, 63, 562 P.2d 102. 8. Locality of loans of public moneys to private individuals for public purposes and to promote general welfare upheld. Duckworth v. City of Kansas City, 243 Kan. 386, 758 P.2d 201 (1988).

K.S.A. 79-2927a School districts; balanced budget not required; unexpended moneys.

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 as provided by this subsection, any unexpended moneys remaining in a fund of a school district at the end of the budget year may be carried forward into such fund for succeeding budget years. The provisions of this subsection shall not apply to the general fund or the supplemental general fund of the school district. (c) Whenever unexpended moneys in a school district fund are carried forward into such fund for the succeeding budget year, the budget of the school district shall reflect the ending balance in such fund which the school district estimates will be carried forward to the succeeding budget year. (d) If the board of education determines it is necessary to expend moneys which had been budgeted to be carried forward into the next succeeding budget year, the board shall amend its previously adopted budget. Any amended budget shall be subject to the same publication, notice and public hearing requirements as is required by K.S.A. 79-2929 , and amendments thereto, for the adoption of the original budget. L. 2003, ch. 116, § 20; July 1. Cross References to Related Sections: Federal aid and grants, gifts, see also 12-1663.

K.S.A. 79-2929 Proposed budget; amendments; public hearing; notice, publication and contents.

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 objections of taxpayers relating to the proposed budget and for the purpose of considering amendments to such proposed budget. The governing body shall give at least 10 days' notice of the time and place of the meeting by publication in a weekly or daily newspaper of the county having a general circulation therein. Such notice shall include the proposed budget and shall set out all essential items in the budget except such groupings as designated by the director of accounts and reports on a special publication form prescribed by the director of accounts and reports and furnished with the regular budget form. Such form shall also include the revenue neutral rate as provided in K.S.A. 2025 Supp. 79-2988 , and amendments thereto. The notice of a governing body of any taxing subdivision or municipality having an annual expenditure of $500 or less shall specify the time and place of the meeting required by this section but shall not be required to include the proposed budget of such taxing subdivision or municipality. L. 1933, ch. 316, § 5; L. 1941, ch. 377, § 4; L. 1970, ch. 387, § 2; L. 1978, ch. 402, § 1; L. 1981, ch. 173, § 79; L. 2021, ch. 9, § 6; April 1. Law Review and Bar Journal References: Amendment of 1941 mentioned, Fred E. Gulick, 14 J.B.A.K. 100, 102 (1945). Article discussing open meeting requirements in Kansas, Jerry L. Harper, 43 J.B.A.K. 257, 259 (1974). Attorney General's Opinions: City of second class and township hospital districts; powers and duties of boards of directors. 80-250. Groundwater management districts; budget law inapplicable. 82-220. Ad valorem tax to be levied restricted by published proposed budget. 82-265. County may not create a special sheriff fund or tax. 2006-5. CASE ANNOTATIONS 1. Rural high-school district board without authority to adopt budget by proceeding hereunder. School Board v. Rupp, 152 Kan. 636, 642, 106 P.2d 669. 2. Section not applicable to budgets adopted under K.S.A. 2-610. State, ex rel., v. Belt, 175 Kan. 330, 331, 333, 264 P.2d 883. 3. Mentioned in action involving collective negotiations of teachers' association with school board; budget timetable discussed. National Education Association v. Board of Education, 212 Kan. 741, 754, 512 P.2d 426.

K.S.A. 79-2929a Amended budget; publication; electronic filing; notice; public hearing; clerical errors.

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 proposes to amend its adopted current budget during the year in which such budget is in effect, shall be subject to the same publication, notice and public hearing requirements as required by K.S.A. 79-2929 , and amendments thereto, for the adoption of the original budget. In addition, such published budget shall show any proposed changes in the amount of expenditures, by fund. Any proposed increase in expenditures shall be balanced by previously unbudgeted increases in revenue other than ad valorem property taxes. A copy of the adopted amended budget shall be filed with the county clerk and with the director of accounts and reports. Beginning in 2009, all such budget information shall be filed electronically with the county clerk and with the director of accounts and reports. (b) Whenever a clerical error in the calculation of the assessed valuation of any taxing subdivision or municipality which is subject to the provisions of K.S.A. 79-2925 through 79-2936 , and amendments thereto, is discovered after the governing body has adopted the budget and prior to October 1, the governing body may amend such budget. Any budget amended pursuant to this subsection shall be subject to the same publication, notice and public hearing requirements as required by K.S.A. 79-2929 , and amendments thereto, for the adoption of the original budget. A copy of such amended budget shall be filed with the county clerk and the director of the division of accounts and reports. Beginning in 2009, all such budget information shall be filed electronically with the county clerk and with the director of accounts and reports. L. 1981, ch. 368, § 1; L. 1989, ch. 218, § 10; L. 1992, ch. 280, § 53; L. 2004, ch. 59, § 1; L. 2008, ch. 163, § 2; July 1. Attorney General's Opinions: Transaction of county business; reducing salaries of county officers; amending budget. 85-147. Local ad valorem tax reduction fund; amended budget. 87-30. County commissioners' control over sheriff's budget. 87-37. Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1. Funds raised from specific tax levy in excess of levy indebtedness should be deposited in general fund. 91-70. Cemetery corporations; funding by counties. 91-75. County hospitals; recruitment of staff; meaning of word "staff." 92-17. CASE ANNOTATIONS 1. Township may not use cash-basis law to refuse to reimburse county for performing repairs to township road. Board of Marshall County Comm'rs v. Lincoln Township, 266 Kan. 355, 362, 970 P.2d 54 (1998).

K.S.A. 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.

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 budget certificate giving the amount of ad valorem tax to be levied and the total amount of the adopted budget of expenditures by fund, along with itemized budget forms for each and every fund and proof of publication of the notice of budget hearing containing the budget summary shall be presented to the county clerk within the time prescribed by K.S.A. 79-1801 , and amendments thereto. All such budget information shall be filed electronically with the county clerk. Where action has been taken under any statute to increase the amount of tax to be levied authorized by law, a statement showing the increased amount or tax levy rate voted, or a copy of the charter resolution or ordinance making the change, shall be attached to the budget each year the change is in effect. If any taxing subdivision does not present or file such budget information with the county clerk by 5:00 p.m. on October 1, then the county clerk shall use the previous year's budget information and amount of ad valorem tax to be levied of such taxing subdivision. (b) The county clerk shall make any reductions to the ad valorem tax to be levied, compute the tax levy rates based on the final equalized assessed valuation, and enter such on the budget certificate before attesting the budget, except that with regard to levies made under K.S.A. 75-2551 , and amendments thereto, such levies shall be based upon the certified preliminary abstract of property values submitted to the director of property valuation pursuant to K.S.A. 79-1604 , and amendments thereto. On or before December 31 each year, a copy of all budgets for taxing subdivisions of the county, properly attested, shall be filed with the director of accounts and reports, along with a copy of the tax levy rate summary. All such budget information shall be filed electronically with the director of accounts and reports. (c) Each fund of the adopted budget certified to the county clerk in no event shall exceed the amount of ad valorem tax to be levied and the proposed expenditures of such fund in the proposed budget as originally published. The governing body of each taxing subdivision shall not certify an amount of ad valorem taxes to be levied that is in excess of any tax levy rate or amount limitations or any aggregate tax levy limitations. The governing bodies, in fixing the amount may take into consideration and make allowance for the taxes which may not be paid, except that such allowance shall not exceed by more than 5% the percentage of delinquency for the preceding tax year. L. 1933, ch. 316, § 6; L. 1941, ch. 377, § 5; L. 1970, ch. 387, § 3; L. 1974, ch. 364, § 28; L. 1981, ch. 379, § 5; L. 2006, ch. 205, § 11; L. 2008, ch. 163, § 3; L. 2022, ch. 63, § 36; L. 2025, ch. 128, § 5; May 8. Cross References to Related Sections: Certification of levies, see 79-1801. Attorney General's Opinions: Budget law; certification of tax levies and adopted budgets. 82-1. Groundwater management districts; budget law inapplicable. 82-220. Ad valorem tax to be levied restricted by published proposed budget. 82-265. Certification of budget after statutory deadline date; time for certification of school levies. 86-127. CASE ANNOTATIONS 1. Reduction of city tax levies by county clerk upheld. City of Independence v. Smith, 138 Kan. 484, 485, 26 P.2d 268. 2. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 463, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043. 3. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 652, 655, 215 P.2d 180. 4. Mentioned; budgets adopted under K.S.A. 2-610 not subject to later change. State, ex rel., v. Belt, 175 Kan. 330, 331, 333, 264 P.2d 883. 5. 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, 557, 757 P.2d 314 (1988).

K.S.A. 79-2933 Time for budget hearing; adoption; validity of levies.

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 levies to the county clerk as required by law. After such hearing the budget shall be adopted or amended and adopted as amended, but no levy shall be made until and unless a budget is prepared, published and filed, but no levy of taxes shall be invalidated because of any insufficiency, informality, or delay in preparing, publishing and filing said budget. L. 1933, ch. 316, § 9; L. 1941, ch. 377, § 8; L. 1970, ch. 387, § 4; March 13. CASE ANNOTATIONS 1. Mentioned; budgets adopted under K.S.A. 2-610 not subject to later change. State, ex rel., v. Belt, 175 Kan. 330, 331, 333, 264 P.2d 883. 2. Mentioned in action involving collective negotiations of teachers' association with school board; budget timetable discussed. National Education Association v. Board of Education, 212 Kan. 741, 754, 512 P.2d 426.

K.S.A. 79-2934 Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds.

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 appropriation thus made shall not be used for any other purpose. No money in any fund shall be used to pay for any indebtedness created in excess of the total amount of the adopted budget of expenditures for such fund. Any balance remaining in such fund at the end of the current budget year shall be carried forward to the credit of the fund for the ensuing budget year. The clerk or secretary of each taxing subdivision or municipality shall open and keep an account of each fund, showing the total amount appropriated for each fund, and shall charge such appropriation with the amount of any indebtedness created at the time such indebtedness is incurred. If any indebtedness is reimbursed during the current budget year and the reimbursement is in excess of the amount which was shown as reimbursed expense in the budget of revenues for the current budget year, the charge made shall be reduced by the amount of the reimbursement. No part of any fund shall be diverted to any other fund, whether before or after the distribution of taxes by the county treasurer, except as provided by law. 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. L. 1933, ch. 316, § 10; L. 1941, ch. 377, § 9; L. 1945, ch. 363, § 1; L. 1970, ch. 387, § 5; L. 1983, ch. 319, § 3; July 1. Law Review and Bar Journal References: Amendment of 1941 mentioned, Fred E. Gulick, 14 J.B.A.K. 100, 103 (1945). Discussed in 7 K.L.R. 234, 235 (1958), a county, acting as self-insuror under workmen's compensation act, can create a reserve fund with which to pay future compensation claims. "Cooperation By Contract: Interlocal Agreements," Theresa Marcel Nuckolls, 59 J.K.B.A. No. 3, 25, 28 (1990). Attorney General's Opinions: Counties; public improvements; use of special maintenance funds. 80-167. Use of funds derived from tax levy of maintenance and operation of hospital in third-class cities and townships. 80-170. Interlocal cooperation; establishment of joint fund for future repairs. 81-233. Ambulance service; limitations on expenditure of tax proceeds. 82-85. Maintenance of county-owned park roads. 82-219. Ad valorem tax to be levied restricted by published proposed budget. 82-265. Establishment of township funds—transfer of money between funds. 84-22. Transfer of moneys from county general fund. 85-181. Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1. County commissioners; general fund tax levies; limitations on use. 88-65. Tax levy to pay reappraisal costs. 88-94. Shawnee county fair association; limit on tax levy for general expenses. 88-136. Townships; corporate status; powers; limitation on tax levies; legal counsel. 88-138. Duties of county extension council treasurers; moneys in account at end of budget year. 89-55. Investment of public moneys by governmental subdivisions, units and entities. 89-109. Municipal utilities plants; use, disposition and investment of revenues. 89-128. County commissioners' authority over employment of assistants by county treasurer. 89-131. Unlawful release, discharge, remission or commutation of taxes; interest and penalties owed by cities; claim for tax exemption to be filed annually. 91-6. Home rule powers; expenditures; public purpose. 91-53. Funds raised from specific tax levy in excess of levy indebtedness should be deposited in general fund. 91-70. Cemetery corporations; funding by counties. 91-75. County hospitals; recruitment of staff; meaning of word "staff." 92-17. Libraries; use of tax levy proceeds. 92-47. Johnson county park and recreation district; use of tax levy proceeds. 92-112. Transfer of budget items from sheriff's office to district court; court expenses payable by counties. 93-136. County levies for maintenance of library to be deposited in separate fund; fund defined. 97-35. Expenditures and purchasing by county elected officials; powers and duties of board of county commissioners. 1999-29. CASE ANNOTATIONS 1. Drainage district budget held irregular; failure to credit balances. Hawkins v. Gregory, 138 Kan. 477, 484, 26 P.2d 247. 2. Balances carried over; effect on budget for succeeding year discussed. Voshell v. Peterson, 142 Kan. 448, 451, 50 P.2d 941. 3. School-district treasurer and his bondsmen liable for expenditure for purposes outside budget. Superior Grade School District No. 110 v. Rhodes, 147 Kan. 29, 30, 75 P.2d 251. 4. Purpose of act discussed; budgeted items are separate and distinct. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 463, 465, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043. 5. Act applies to liabilities created by statutes. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383. 6. School district's tuition claim against county not in county budget; claim cannot be paid. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383. 7. Payments to teachers under oral contracts for extra work held valid. Joint Consolidated School Dist. v. Johnson, 166 Kan. 636, 641, 203 P.2d 242. 8. Mentioned; county population classification change during budget year effective next year. State, ex rel., v. Board of County Commissioners, 180 Kan. 168, 174, 302 P.2d 542. 9. Applied; board had authority to order operation of traffic safety program discontinued. Gonser v. Board of County Commissioners, 1 Kan. App. 2d 57, 62, 63, 562 P.2d 102. 10. Locality of loans of public moneys to private individuals for public purposes and to promote general welfare upheld. Duckworth v. City of Kansas City, 243 Kan. 386, 758 P.2d 201 (1988). 11. 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, 557, 757 P.2d 314 (1988).

K.S.A. 79-2935 Creation of indebtedness in excess of budget unlawful; exceptions.

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 such fund shall equal the total amount of the adopted budget of expenditures for such fund for that budget year. Any indebtedness incurred by the governing body or any officer or officers of such taxing subdivision or municipality in excess of said amount shall be void as against such taxing subdivision or municipality: Provided, That indebtedness may be created in excess of the total amount of the adopted budget of expenditures for the current budget year only when payment has been authorized by a vote of the municipality, or when provision has been made for payment by the issuance of bonds, or when provision has been made for payment by the issuance of warrants authorized by the commission in accordance with the provisions of K.S.A. 79-2938 , 79-2939 and 79-2940 . L. 1933, ch. 316, § 11; L. 1941, ch. 377, § 10; June 30. Attorney General's Opinions: Board of public utilities is not subject to cash basis and budget laws. 80-222. Ad valorem tax to be levied restricted by published proposed budget. 82-265. Lease or installment — purchase agreements. 84-117. Taxation; miscellaneous provisions; creation of indebtedness in excess of budget is void. 86-104. Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1. County commissioners' authority over employment of assistants by county treasurer. 89-131. Powers of county commission to reduce county treasurer's salary. 91-65. CASE ANNOTATIONS 1. School-district treasurer and his bondsmen liable for expenditure for purposes outside budget. Superior Grade School District No. 110 v. Rhodes, 147 Kan. 29, 30, 75 P.2d 251. 2. Petition for county building under K.S.A. 19-1503 held equivalent to an election; act inapplicable. State, ex rel., v. Republic County Comm'rs, 148 Kan. 376, 378, 381, 382, 82 P.2d 84. 3. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 462, 463, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043. 4. Township's lease purchase contract for road machinery held invalid hereunder. J. D. Adams Co. v. Dor Township, 153 Kan. 623, 624, 625, 626, 627, 628, 631, 113 P.2d 138. 5. Act applies to liabilities created by statute. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383. 6. School district's tuition claim against county not in county budget; claim cannot be paid. Gridley High School Dist. v. Woodson County Comm'rs, 155 Kan. 407, 408, 409, 410, 411, 125 P.2d 383. 7. Contingent fee contract with lawyer to collect delinquent taxes valid. Edwards County Comm'rs v. Simmons, 159 Kan. 41, 57, 151 P.2d 960. 8. County may legally expend money in excess of budget in emergency. Panhandle Eastern Pipe Line Co. v. Board of County Comm'rs, 165 Kan. 276, 277, 194 P.2d 519. 9. Budget law inapplicable to tax levy authorized by vote of electors. Washington Township v. Hart, 168 Kan. 650, 651, 654, 655, 215 P.2d 180. 10. Financing of flood control plan of watershed district not violation hereof. Barten v. Turkey Creek Watershed Joint District No. 32, 200 Kan. 489, 497, 506, 507, 438 P.2d 732. 11. County employee has no tort action against commissioners for violation of budget law. Greenlee v. Board of Clay County Comm'rs, 241 Kan. 802, 808, 740 P.2d 606 (1987). 12. Locality of loans of public moneys to private individuals for public purposes and to promote general welfare upheld. Duckworth v. City of Kansas City, 243 Kan. 386, 392, 758 P.2d 201 (1988). 13. City's two-year agreement with firefighters' union determined not in violation of budget law or cash-basis law. International Ass'n of Firefighters v. City of Lawrence, 14 Kan. App. 2d 788, 791, 798 P.2d 960 (1990). 14. Loan guaranty by city was evidence of indebtedness and void because cash-basis and budget law prohibit a city from creating indebtedness when it did not have funds on hand for that purpose. Farmers Bank & Trust v. Homestead Cmty. Dev., 58 Kan. App. 2d 877, 476 P.3d 1 (2020).

K.S.A. 79-2936 Removal from office for violation.

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. L. 1933, ch. 316, § 12; L. 1941, ch. 377, § 14; June 30. Attorney General's Opinions: Establishment of township funds—transfer of money between funds. 84-22. County commissioners' authority over employment of assistants by county treasurer. 89-131. CASE ANNOTATIONS 1. School-district treasurer and his bondsmen liable for expenditure for purposes outside budget. Superior Grade School District No. 110 v. Rhodes, 147 Kan. 29, 30, 75 P.2d 251. 2. Purpose of section discussed in dissenting opinion. J. D. Adams Co. v. Dor Township, 153 Kan. 623, 633, 113 P.2d 138. 3. Cited; absence of tort action by county employee against commissioners for violation of cash-basis or budget laws examined. Greenlee v. Board of Clay County Comm'rs, 241 Kan. 802, 808, 740 P.2d 606 (1987).

K.S.A. 79-2937 Invalidity of part.

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, paragraph, part or provision, and the act as a whole shall not be declared invalid by reason of the fact that one or more sections, clauses, sentences, paragraphs, parts or provisions may be held invalid by any court. L. 1933, ch. 316, § 13; March 24.

K.S.A. 79-2938 No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.

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 circumstances the revenues of the current budget year for any fund are insufficient to finance the adopted budget of expenditures for such fund for the current budget year, the governing body may make application to the state board of tax appeals for authority to issue warrants to pay for such budgeted expenditures. The application shall be signed and sworn to, and shall have a majority approval of any governing body composed of three members or less, and a ¾ majority of any governing body composed of more than three members. The application shall reveal the following: (1) The circumstances which caused the shortage in revenues; (2) a copy of the budget adopted for the current budget year; and (3) a detailed statement showing why the budget of expenditures cannot be reduced during the remainder of the current budget year so that additional revenue will not be necessary. If the state board of tax appeals shall find that the evidence submitted in writing in support of the application shows: (a) That the adopted budget of revenues balanced with the adopted budget of expenditures; (b) that the governing body exercised prudent judgment at the time of preparing the budget of revenues; and (c) that the budget of expenditures cannot be reduced during the remainder of the current budget year so that additional revenue will not be necessary, the state board of tax appeals is empowered to authorize the issuance of warrants for the payment of that portion, in dollars, of the unfinanced budget of expenditures which the state board of tax appeals deems necessary. The amount of such warrants for any fund of any taxing district shall not exceed 25% of the amount of money that could have been raised by levy for such fund under the individual fund limit for the payment of expenses for the current budget year, nor shall the amount of such warrants for any fund, of any taxing district exceed 25% of the amount of money that could have been raised by levy for such fund under the limitation placed upon such fund by reason of the aggregate limit, and in no case shall the total amount of such warrants for all funds exceed 25% of the amount of money that could have been raised by levy within the aggregate limit prescribed by law for such taxing district for the payment of expenses of the current budget year. The limitations of the foregoing provision shall have no application to funds for payment of general obligation bonds and interest thereon. No order for the issuance of such warrants shall be made without a public hearing before the state board of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the district applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the state board of tax appeals prescribes, and the expense of such publication shall be borne by the taxing district making application. Any taxpayer interested may file a written protest against such application. Any member of the governing body of the taxing district making an application hereunder may appear and be heard in person at such hearing in support of the application. All records and findings of such hearings shall be subject to public inspection. Whenever the authority to issue warrants under this section is granted, the governing body of such taxing district shall make a tax levy, at the first tax-levying period after such authority is granted, sufficient to pay such warrants, and such tax levy may be levied outside of the aggregate tax levy limit prescribed by law. L. 1941, ch. 377, § 11; L. 1963, ch. 480, § 1; L. 1976, ch. 424, § 2; L. 1988, ch. 356, § 325; L. 2008, ch. 109, § 106; L. 2014, ch. 141, § 113; July 1. Attorney General's Opinions: Airports; revolving funds; cash-basis laws; excess indebtedness. 88-1. Payment for utility services by unified school district. 2001-09. CASE ANNOTATIONS 1. Discussed; school district liable for transportation of pupils under K.S.A. 72-621. Kimminau v. Common School District, 170 Kan. 124, 125, 127, 128, 223 P.2d 689. 2. Township may not use cash-basis law to refuse to reimburse county for performing repairs to township road. Board of Marshall County Comm'rs v. Lincoln Township, 266 Kan. 355, 362, 970 P.2d 54 (1998).

K.S.A. 79-2939 No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay.

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 anticipated at the time the budget for the current budget year was prepared, and by reason of such unforeseen occurrence the governing body of any such municipality or taxing district is of the opinion that it will be impossible to pay for such unforeseen expense and pay for the imperative functions of the fund without incurring indebtedness in excess of the adopted budget of expenditures for the current budget year, the governing body may make application to the state board of tax appeals for authority to issue no-fund warrants to pay for such unforeseen expense. The application shall be signed and sworn to, and shall have a majority approval of any governing body composed of three members or less, and a ¾ majority of any governing body composed of more than three members. The application shall reveal: (1) The nature of the unforeseen occurrence; (2) a copy of the final budget adopted for the current budget year; and (3) a detailed statement showing why the budgeted expenditures for the current budget year cannot be reduced during the remainder of the current budget year so that the total expenditure for the current budget year, including the unforeseen expense, will not exceed the adopted budget. If the state board of tax appeals shall find that the evidence submitted in writing in support of the application shows: (a) There was an occurrence which could not have been foreseen at the time the budget for the current budget year was prepared; and (b) that from the time of such unforeseen occurrence to the end of the current budget year it will be impossible to reduce the expenditures of the adopted budget to the extent the total expenditure for the current budget year, including the unforeseen expense, will not exceed the adopted budget, the state board of tax appeals is empowered to authorize the issuance of warrants for the payment of that portion, in dollars, of such unforeseen expense which must be in excess of the adopted budget. The amount of such warrants for a public utility fund shall not exceed the amount of money on hand in the utility fund not required for budgeted expenses. The amount of such warrants for any fund, excepting public utility funds, of any municipality or other taxing district, other than a township, shall not exceed the amount of money that could have been raised by levy for such fund under the individual fund limit for the payment of expenses of the current budget year, nor shall the amount of such warrants for any fund, of any municipality or other taxing district, other than a township, exceed the amount of money that could have been raised by levy for such fund under the limitation placed upon such fund by reason of the aggregate limit, and in no case shall the total amount of such warrants for all such tax funds, other than warrants issued by a township, exceed the amount of money that would have been raised by levy within the aggregate limit prescribed by law for such municipality or other taxing district for the payment of expenses of the current budget year. No order for the issuance of such warrants shall be made without a public hearing before the state board of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the district applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the state board of tax appeals prescribes, and the expense of such application shall be borne by the municipality or taxing district making application. Any taxpayer interested may file a written protest against such application. Any member of the governing body of the municipality or other taxing district making application hereunder may appear and be heard in person at such hearing in support of the application. All records and findings of such hearings shall be subject to public inspection. Whenever the authority to issue warrants under this section is granted, the governing body of such municipality or other taxing district shall make not more than five equal annual tax levies, as determined by the state board of tax appeals, except as to any public utility funds, at the next succeeding tax-levying periods after such authority is granted, sufficient to pay such warrants, and such tax levy or levies may be levied outside of the aggregate tax levy limit prescribed by law. If there is money in the fund over and above the amount needed for the adopted budget, such money shall be used and the tax levy or levies shall be only for the difference, if any, between the money available and the amount of warrants issued. Any municipality having a surplus in any public utility fund may use such surplus to pay the warrants authorized by the state board of tax appeals under this section. When the money must be raised by a tax levy the taxing unit may issue and sell at par no-fund warrants in multiples of $100 and place the money in the fund and issue regular warrants in the usual manner. Whenever any municipality or taxing district receives insurance money in payment of damage occasioned by the unforeseen occurrence, and authority to issue warrants is authorized by the state board of tax appeals under this section, such insurance money shall be deposited with the county treasurer immediately and used by the county treasurer in lieu of ad valorem taxes as provided in K.S.A. 79-2940 , and amendments thereto. This section shall not require a deposit of insurance money in excess of the total amount of such warrants and interest thereon. L. 1941, ch. 377, § 12; L. 1947, ch. 456, § 1; L. 1975, ch. 499, § 1; L. 1976, ch. 424, § 3; L. 1981, ch. 383, § 1; L. 1988, ch. 356, § 326; L. 2008, ch. 109, § 107; L. 2014, ch. 141, § 114; July 1. Source or prior law: 79-1967, 79-1968. Attorney General's Opinions: Application to board of tax appeals for authority to issue no-fund warrants may be made only for unanticipated expenses. 87-134. CASE ANNOTATIONS 1. Discussed; school district liable for transportation of pupils under K.S.A. 72-621. Kimminau v. Common School District, 170 Kan. 124, 125, 127, 128, 223 P.2d 689.

K.S.A. 79-2939b No-fund warrants to cover the failure of receipt of motor vehicle tax.

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 governing body of any city may, during the calendar year 1981, issue no-fund warrants. The amount of such warrants shall not exceed the difference between the amount budgeted as receipts from 1981 from the special tax on motor vehicles and the amount actually received from such tax in 1981. The resolution providing for the issuance of such no-fund warrants may authorize the city clerk or other finance officer of the city, subject to the approval of the mayor or city manager of such city, to sell such amounts of the authorized warrants as may be necessary. Moneys not immediately needed in any fund of the city may be invested in such no-fund warrants. Such resolution shall provide for the redemption during 1982 of any warrants which are actually sold, with the principal and interest thereon payable from receipts from the special motor vehicle tax revenue of the city. L. 1981, ch. 60, § 1; July 1.

K.S.A. 79-2940 No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund.

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. 79-2938 and 79-2939 , and amendments thereto, shall be delivered by the state board of tax appeals to the county treasurer, county clerk, and clerk of the municipality or other taxing district. Warrants issued thereunder shall be issued in like manner as other warrants, or such warrants in multiples of $100 not exceeding the amount authorized and to be raised by tax levy may be issued and sold at par and the money placed in the fund and paid out on regular warrants, and the warrants or single warrant issued under this section shall bear interest at the rate of not more than the maximum rate of interest prescribed by K.S.A. 10-1009 , and amendments thereto, except that such warrants shall be made payable at the office of the county treasurer, shall be designated on their face as "no-fund warrants," and shall also bear the notation "issued pursuant to authority granted by order No. ______, dated ______________ of the state board of tax appeals." Such warrants, when presented to the county treasurer, shall be registered in accordance with the provisions of K.S.A. 10-807 and 10-808 , and amendments thereto. No warrants shall be registered in excess of the amount authorized by the state board of tax appeals. The county treasurer shall maintain a separate register for such warrants and all warrants issued under a particular order of the state board of tax appeals shall be registered under the particular order number in the register. When the tax levy to redeem warrants issued under K.S.A. 79-2938 and 79-2939 , and amendments thereto, is made, the county treasurer shall keep the proceeds of such tax levy in a separate fund and charge the warrants against such fund when paid. In the event a surplus exists in any such fund at any tax levying time, the county treasurer shall certify the amount of such surplus to the county clerk and the county clerk shall deduct the levy equivalent of such surplus from the general fund tax levy of such district, and the maximum general fund levy and aggregate limit of such taxing district shall be reduced accordingly, and that amount of surplus shall be considered and used as revenue in lieu of ad valorem taxes for such taxing district. On January 1 following such action by the county clerk, and in that event only, the county treasurer shall transfer to the general fund of such taxing district the amount of surplus as used by the county clerk in reducing ad valorem taxes, except that the governing body of any city may request, by resolution, that the county treasurer pay to the city treasurer all money collected from the levy for the payment of emergency warrants. Upon presentation of such resolution, the county treasurer shall pay to the city treasurer all moneys collected from the levy for the payment of such warrants and the city treasurer shall deposit the money in the bond and interest fund and redeem the emergency warrants for which such levy was made and shall forthwith exhibit such redeemed warrants to the county treasurer who shall record such redemption in the warrant register. The provisions of this act shall not apply to utilities managed, operated and controlled by a board of public utilities as provided for by chapter 126 of the Laws of Kansas for 1929. L. 1941, ch. 377, § 13; L. 1943, ch. 303, § 1; L. 1947, ch. 456, § 2; L. 1970, ch. 64, § 90; L. 1985, ch. 321, § 1; L. 2008, ch. 109, § 108; L. 2014, ch. 141, § 115; July 1. Attorney General's Opinions: Statute does not apply to fire district no-fund warrants. 80-6. No-fund warrants for emergencies; procedure and timing requirements for payment of warrants. 92-24. CASE ANNOTATIONS 1. Discussed; school district liable for transportation of pupils under K.S.A. 72-621. Kimminau v. Common School District, 170 Kan. 124, 125, 127, 128, 223 P.2d 689.

K.S.A. 79-2941 Warrants for emergencies, when; procedure; limitation of amount; notice and hearing.

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 reservation, or to any officer solely charged with that duty therein, that the rates of levy in the particular taxing district under consideration are so limited as to be insufficient for the raising of funds necessary to supply the needs of such taxing district for general maintenance expenses for the current tax year, such officers or officer shall have the authority to issue warrants to meet such general maintenance expenses for the current tax year to the amount of money not exceeding 50% of the amount of money which can be raised in such taxing district by using the rates limited by law. No such authority to issue warrants shall be exercised until an application for such exercise shall be made to the state board of tax appeals, which body, if the evidence submitted in support of the application shall show an emergency need for the issue of warrants for the additional amount hereby authorized or any part thereof, is hereby empowered to order the issuance of such warrants as may be shown to be necessary, but no order for the issuance of such warrants shall be made without a public hearing before the state board of tax appeals conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the district applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the state board of tax appeals shall prescribe, and the expense of such publication shall be borne by the district making application. At no time shall the issuance of such warrants authorized by the state board of tax appeals in any such taxing district exceed in amount 50% of the amount of money that can be raised by taxation in any such district for the current tax year under the existing rates. L. 1941, ch. 371, § 1; L. 1988, ch. 356, § 327; L. 2008, ch. 109, § 109; L. 2014, ch. 141, § 116; July 1. Revisor's Note: Not repealed by 1941 tax limitation act, see 79-1972. Sections 3 and 4 of L. 1941, ch. 371, see 79-1964b, 79-1971. CASE ANNOTATIONS 1. County, not taxing district, must adjoin military reservation; county within which reservation is located adjoins it. Miller v. Hickory Grove School Board, 162 Kan. 528, 529, 530, 531, 532, 533, 534, 178 P.2d 214.

K.S.A. 79-2942 Same; tax levy to pay.

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 pay and discharge such warrants. Such rate of levy shall be in addition to the rate authorized or limited by law at the time of making such levy: Provided, That the amount of such warrants shall not exceed by more than fifty percent the amount of money that could be raised by taxation in any such district for the year in which the indebtedness represented by the warrants was incurred. L. 1941, ch. 371, § 2; June 30. Revisor's Note: Sections 3 and 4 of L. 1941, ch. 371, see 79-1964b, 79-1971.

K.S.A. 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.

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 a population over 3,000 and located in a county having a population of not less than 14,000 nor more than 16,000 with a total assessed tangible valuation under $30,000,000 which could not have been anticipated at the time the budget for the current budget year was prepared, and by reason of such unforeseen occurrence the governing body of any such city is of the opinion that it will be impossible to pay for such unforeseen expense and pay for the imperative functions of such fund without incurring indebtedness in excess of the adopted budget of expenditures for the current budget year, the governing body may make application to the state board of tax appeals for authority to issue warrants to pay for such unforeseen expense. The application shall be signed and sworn to, and shall have a majority approval of any governing body composed of three members or less, and a ¾ majority of any governing body composed of more than three members. The application shall reveal: (1) The nature of the unforeseen occurrence; (2) a copy of the final budget adopted for the current budget year; and (3) a detailed statement showing why the budgeted expenditures for the current budget year cannot be reduced during the remainder of the current budget year so that the total expenditure for the current budget year, including the unforeseen expense, will not exceed the adopted budget. If the board shall find that the evidence submitted in writing in support of the application shows: (a) There was an occurrence which could not have been foreseen at the time the budget for the current budget year was prepared; and (b) that from the time of such unforeseen occurrence to the end of the current budget year it will be impossible to reduce the expenditures of the adopted budget to the extent the total expenditure for the current budget year, including the unforeseen expense, will not exceed the adopted budget, the board is empowered to authorize the issuance of warrants for the payment of that portion, in dollars, of such unforeseen expense which must be in excess of the adopted budget. The amount of such warrants for a public utility fund shall not exceed the amount of money on hand in the utility fund not required for budgeted expenses. The amount of such warrants for any fund, excepting public utility funds, of any such city shall not exceed 50% of the amount of money that could have been raised by levy for such fund under the individual fund limit for the payment of expenses of the current budget year nor shall the amount of such warrants for any fund, of any such city exceed 50% of the amount of money that could have been raised by levy for such fund under the limitation placed upon such fund by reason of the aggregate limit. In no case shall the total amount of such warrants for all such tax funds exceed 50% of the amount of money that could have been raised by levy within the aggregate limit prescribed by law for such city for the payment of expenses of the current budget year. No order for the issuance of such warrants shall be made without a public hearing before the board conducted in accordance with the provisions of the Kansas administrative procedure act. In addition to notice to the parties, notice of such hearing shall be published in two issues of a paper of general circulation within the city applying for such authority at least 10 days prior to such hearing. The notice shall be in such form as the board shall prescribe, and the expense of such application shall be borne by the taxing district making application. Any taxpayer interested may file a written protest against such application. All records and findings of such hearings shall be subject to public inspection. That whenever the authority to issue warrants under this section is granted, the governing body of such city shall make a tax levy, except as to any public utility funds, at the first tax levying period after such authority is granted, sufficient to pay such warrants, and such tax levy may be levied outside of the aggregate tax levy limit prescribed by law. If there is money in the fund over and above the amount needed for the adopted budget such money shall be used and the tax levy shall be only for the difference, if any, between the money available and the amount of warrants issued. Any such city having a surplus in any public utility fund may use such surplus to pay the warrants authorized by the board under this section. When the money must be raised by a tax levy such city may issue and sell at par no-fund warrants in multiples of $100 as hereinafter provided and place the money in the fund and issue regular warrants in the usual manner. Whenever any such city receives insurance money in payment of damage occasioned by the unforeseen occurrence, and authority to issue warrants is authorized by the board under this section, such insurance money shall be deposited with the county treasurer immediately and used by the county treasurer in lieu of ad valorem taxes as provided in K.S.A. 79-2940 , and amendments thereto. This section shall not require a deposit of insurance money in excess of the total amount of such warrants and interest thereon. L. 1951, ch. 181, § 1; L. 1988, ch. 356, § 328; L. 2008, ch. 109, § 110; L. 2014, ch. 141, § 117; July 1.

K.S.A. 79-2952 Same; application of K.S.A. 79-2940.

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 such warrants shall be handled in the manner prescribed by said K.S.A. 79-2940 . None of the provisions of the budget law shall apply to any expenditures made, the payment of which has been provided for by the issuance of warrants under this act. L. 1951, ch. 181, § 2; March 26.

K.S.A. 79-2958 Transfer of certain unexpended balances of tax funds to general fund.

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 have been fully paid and cancelled, it shall be the duty of the treasurer of such taxing subdivision to report such fact to the governing body thereof. If such governing body shall find and determine that the unexpended balance stating the amount in such fund is not presently and will not in the future be required for the purpose for which it was levied due to the fact that all indebtedness and obligations of such fund have been fully paid and cancelled and such purpose has been discontinued or for any reason no longer exists, such money shall belong to such taxing subdivision the same as if it had been levied and collected for general purposes. The clerk of the taxing subdivision shall, at the time of certifying the next budget and tax levies to the county clerk, certify a copy of the action of the governing body to the county clerk and the county clerk shall deduct the levy equivalent of the amount shown in the certification from the tax levy for general purposes of the taxing subdivision and the maximum levy for the general purposes fund and the aggregate limit of the taxing subdivision shall be reduced accordingly, and said amount shall be considered and used as revenue in lieu of ad valorem taxes for such taxing subdivision. The treasurer of the taxing subdivision shall, at the beginning of the budget year for which the levy was reduced, credit the fund for general purposes the amount as stated in the determination and close out the fund for which the discontinued levy had been made. Should any back taxes for such levy afterwards be received by the taxing subdivision, it shall be credited to the fund for general purposes. L. 1965, ch. 162, § 1; June 30. Cross References to Related Sections: Transfer of unexpended balance from bond and interest fund, see 10-117a. Law Review and Bar Journal References: "City Home Rule in Kansas," Wright W. Crummett, 9 W.L.J. 1, 18 (1969). Attorney General's Opinions: Funds raised from specific tax levy in excess of levy indebtedness should be deposited in general fund. 91-70. Money in school district's capital outlay fund may not be used for other purposes. 2003-34.

K.S.A. 79-2959b Abolishment of fund; transfer of moneys and liabilities to state general fund.

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 local ad valorem tax reduction fund are hereby transferred to and imposed on the state general fund, and the local ad valorem tax reduction fund is hereby abolished. L. 2024, ch. 1, § 1 (Special Session); June 27.

K.S.A. 79-2963 Notice of amount of tax levies to be expressed in dollars.

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 form for the purpose of giving notice of the amount thereof to the electors or taxpayers of any taxing subdivision of the state of Kansas, the amount of such levy shall be expressed at a rate in dollars or fraction thereof upon each $1,000 of assessed valuation. L. 1972, ch. 370, § 1; L. 1984, ch. 354, § 2; July 1. Attorney General's Opinions: Increase in library levies in certain cities; procedure. 81-147.

K.S.A. 79-2964b Abolishment of fund; transfer of moneys and liabilities to state general fund.

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 county and city revenue sharing fund are hereby transferred to and imposed on the state general fund, and the county and city revenue sharing fund is hereby abolished. L. 2024, ch. 1, § 2 (Special Session); June 27.

K.S.A. 79-2968 Rate of interest on delinquent or unpaid taxes and overpayments of taxes.

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 subdivision thereof, or whenever interest is allowed under any law of this state upon any overpayment of taxes levied or imposed by the state of Kansas or any taxing subdivision thereof, the rate thereof shall be the underpayment rate per annum prescribed and determined under paragraph (2) of subsection (a) of section 6621, without regard to subsection (c) thereof, of the federal internal revenue code, as in effect on September 1, 1996, and which rate is in effect thereunder on July 1 of the year immediately preceding the calendar year for which the rate is being annually fixed hereunder, plus one percentage point, if computed annually. Beginning on January 1, 2012, the rate for property tax delinquencies or underpayments of $10,000 or more shall be as provided for under this section or 10% per annum, whichever is greater. In the event the interest rate prescribed under this section cannot be determined by reference to section 6621 of the federal internal revenue code, as in effect on September 1, 1996, the rate at which interest shall be collected on underpayments shall be the rate prescribed by K.S.A. 16-204 , and amendments thereto, for interest on judgments for the applicable period. L. 1980, ch. 308, § 1; L. 1994, ch. 85, § 1; L. 1997, ch. 126, § 1; L. 2011, ch. 88, § 5; July 1. Law Review and Bar Journal References: "The Kansas Retailers' Sales Tax: An Overview," Michael Lennen, 62 J.K.B.A. No. 10, 24, 30 (1993). Attorney General's Opinions: Interest charges on delinquent special assessments. 82-3. Real estate redemption; interest to be charged. 82-243. Statute determines interest rate on unpaid delinquent real estate taxes until paid or real property sold in foreclosure. 2007-1.

K.S.A. 79-2969 Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services.

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 be deemed to be complied with, and no penalties shall be imposed for late payment, if such payment is mailed on the statutorily prescribed due date as reflected by the postmark on the envelope containing the payment. The use of private delivery services shall be allowed by the secretary of revenue, and the determination of timely filing regarding such services shall be made, in the same manner and to the same extent as provided by section 7502 of the federal internal revenue code of 1986, as in effect on September 1, 1996. L. 1984, ch. 351, § 26; L. 1997, ch. 126, § 15; July 1.

K.S.A. 79-2970 Interest tolled after hearings held by director of taxation.

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 matter was fully submitted, except that, if a final order is issued within such time period, interest shall continue to accrue until such time as the tax liability is fully satisfied, and if a final order is issued beyond such time period, interest shall recommence to accrue from the date of such order until such time as the tax liability is fully satisfied. L. 1987, ch. 293, § 2; July 1.

K.S.A. 79-2971 Responsibility for collection of certain excise taxes; personal liability imposed.

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., 79-3370 et seq., 79-3401 et seq., 79-3490 et seq., 79-34,108 et seq., 79-3817 et seq., 79-4101 et seq. or 79-41a01 , and amendments thereto, or for control, receipt, custody or disposal of funds due and owing under such acts who willfully fails to collect such tax, or account for and pay over such tax, or attempts in any manner to evade or defeat such tax or the payment thereof shall be personally liable for the total amount of the tax evaded, or not collected, or not accounted for and paid over, together with any interest and penalty imposed thereon. The provisions of this section shall apply regardless of the: (1) Relationship with the taxpayer held by such individual; (2) form under which the taxpayer conducts business, whether a sole proprietorship, partnership or corporation; or (3) dissolution of the business. As used in this section, "willfully" has the same meaning as such term has for federal tax purposes in 26 U.S.C. § 6672. (b) A notice of assessment issued to a responsible individual shall be considered to be a proceeding for the collection of the tax liability of the business. If the liability of the business is determined in a proceeding that has become final, any notice of assessment to a responsible individual must be issued within three years after the proceeding against the business became final. (c) Within 60 days after the mailing of a notice of assessment to a responsible individual, the person assessed may request an informal conference with the secretary of revenue under K.S.A. 79-3226 , and amendments thereto, for a determination of whether such person is a responsible individual under subsection (a), and for a determination of the tax liability of the business. (d) If a notice of assessment and a warrant are issued to a responsible individual pursuant to a jeopardy provision of chapter 79 of the Kansas Statutes Annotated, the person assessed may request that the informal conference held pursuant to subsection (c) be expedited. When such a request is made, the secretary shall schedule the conference to be held within 21 days after receipt of the request and shall issue a written final determination within 21 days after the close of the conference. L. 1989, ch. 284, § 1; L. 1992, ch. 106, § 4; L. 1999, ch. 94, § 9; L. 2010, ch. 123, § 7; April 29. CASE ANNOTATIONS 1. KDR had a reasonable basis in law or fact for filing tax warrant under procedure later ruled unconstitutional. Stevenson v. Robinson, 22 Kan. App. 2d 305, 307, 917 P.2d 893 (1996).

K.S.A. 79-2973 Payment of taxes and fees by credit card authorized.

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 collected by the county treasurer. The type of credit cards accepted shall be at the discretion of the director or the county treasurer. (b) The director and the county treasurer may set a fee to be added to each credit card transaction equal to the charge paid by the state, county treasurer or the taxpayer for the use of the credit card by the taxpayer. Except for the fees imposed under this section, no other fees may be imposed by the director or county treasurer. (c) In no event shall the director or county treasurer discount or otherwise reduce the tax liability of a taxpayer who has elected to use a credit card for payment of the tax liability. L. 1994, ch. 129, § 1; July 1. Cross References to Related Sections: Payments to state agencies of fees, tuition or other charges, acceptable methods of payments, see 75-30,100.

K.S.A. 79-2974 Publication of administrative rulings of the department of revenue.

79-2974. Publication of administrative rulings of the department of revenue. The secretary of revenue shall make available in a medium readily accessible to taxpayers all administrative rulings of the department of revenue which affect the duties and responsibilities of taxpayers pursuant to any law administered by the department of revenue. Private letter rulings and written final determinations of the secretary or the designee of the secretary shall be provided in such a manner as to conceal the identity of the specific taxpayer for whom the private letter ruling was issued. The secretary shall cause to be published in the Kansas register a description of each such administrative ruling within 30 days of such ruling together with specific instructions as to how the complete text of the administrative ruling may be obtained. As used in this section, administrative rulings shall include revenue notices, revenue rulings, information guides, policy directives, private letter rulings, written final determinations of the secretary or the designee of the secretary and directives of the division of property valuation or its director. L. 1997, ch. 126, § 4; L. 2000, ch. 184, § 23; July 1.

K.S.A. 79-2975 Pending appeals, date for final determination.

79-2975. Pending appeals, date for final determination. The secretary of revenue or the secretary's designee shall issue a written final determination for any appeal which is pending before the director on the effective date of this act on or before October 1, 1998. In the event a taxpayer has timely requested a hearing before the director of taxation pursuant to K.S.A. 79-3226 , as in effect prior to the effective date of this act, and whether or not such hearing was conducted, the taxpayer shall be deemed to have requested an informal conference pursuant to K.S.A. 79-3226 , and amendments thereto. L. 1997, ch. 126, § 14; July 1.

K.S.A. 79-2976 Property tax levied in 2003; state general fund; effective date.

79-2976. Property tax levied in 2003; state general fund; effective date. (a) There is hereby levied in the year 2003, a state tax of .6 mill upon all taxable tangible property in the state. Such tax levy shall be in addition to all other state tax levies authorized by law. Such tax levy shall be for the use and benefit of the state general fund. (b) The county treasurer of each county shall make the proceeds of the tax levy provided for in this section available to the state treasurer immediately upon collection. When available the state treasurer shall withdraw from each county the proceeds of the taxes raised by such tax levy. Upon such withdrawal the state treasurer shall deposit the same in the state treasury. (c) All moneys received by the state treasurer under this section shall be credited to the state general fund. (d) The provisions of this section shall not take effect and no tax shall be levied under this section unless the notice prescribed by section 15 of this act has been published in the Kansas register on or before September 30, 2003. If the notice has been published as prescribed by section 15 of this act [L. 2003, ch. 146, § 15] in the Kansas register on or before September 30, 2003, then the provisions of this section shall take effect and be in force from and after October 1, 2003. L. 2003, ch. 146, § 11; July 1.

K.S.A. 79-2977 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.

79-2977. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures. (a) (1) Notwithstanding the provisions of any other law to the contrary, with respect to the following taxes administered by the department of revenue, an amnesty from the assessment or payment of all penalties and interest with respect to unpaid taxes or taxes due and owing shall apply upon compliance with the provisions of this section and if such tax liability is paid in full within the amnesty period, from October 1, 2003, to November 30, 2003: (A) Privilege tax under K.S.A. 79-1106 et seq., and amendments thereto; (B) taxes under the Kansas estate tax act, K.S.A. 79-15,100 et seq., and amendments thereto; (C) taxes under the Kansas income tax act, K.S.A. 79-3201 et seq., and amendments thereto; (D) taxes under the Kansas withholding and declaration of estimated tax act, K.S.A. 79-3294 et seq., and amendments thereto; (E) taxes under the Kansas cigarette and tobacco products act, K.S.A. 79-3301 et seq., and amendments thereto; (F) taxes under the Kansas retailers' sales tax act, K.S.A. 79-3601 et seq., and amendments thereto and the Kansas compensating tax act, K.S.A. 79-3701 et seq., and amendments thereto; (G) local sales and use taxes under K.S.A. 12-187 et seq., and amendments thereto; (H) liquor enforcement tax under K.S.A. 79-4101 et seq., and amendments thereto; (I) liquor drink tax under K.S.A. 79-41a01 et seq., and amendments thereto; and (J) mineral severance tax under K.S.A. 79-4216 et seq., and amendments thereto. (2) Except for the Kansas privilege tax and individual and corporate income tax, amnesty shall apply only to tax liabilities due and unpaid for tax periods ending on or before December 31, 2002. For the Kansas privilege tax and individual and corporate income tax, amnesty shall apply only to tax liabilities due and unpaid for tax periods ending on or before December 31, 2001. For the eligible taxes and tax periods, amnesty shall apply to the under-reporting of such tax liabilities, the nonpayment of such taxes and the nonreporting of such tax liabilities. (3) Amnesty shall not apply to any matter or matters for which, on or after February 6, 2003, any one of the following circumstances exist: (A) The taxpayer has received notice of the commencement of an audit; (B) an audit is in progress; (C) the taxpayer has received notice of an assessment pursuant to K.S.A. 79-2971 or 79-3643 , and amendments thereto; (D) as a result of an audit, the taxpayer has received notice of a proposed or estimated assessment or notice of an assessment; (E) the time to administratively appeal an issued assessment has not yet expired; or (F) an assessment resulting from an audit, or any portion of such assessment, is pending in the administrative appeals process before the secretary or secretary's designee pursuant to K.S.A. 79-3226 or 79-3610 , and amendments thereto, or the state board of tax appeals, or is pending in the judicial review process before any state or federal district or appellate court. Amnesty shall not apply to any matter that is the subject of an assessment, or any portion of an assessment, which has been affirmed by a reviewing state or federal district or appellate court. Amnesty shall not apply to any party to any criminal investigation or to any civil or criminal litigation that is pending in any court of the United States or this state for nonpayment, delinquency or fraud in relation to any tax imposed by the state of Kansas. (b) Upon written application by the taxpayer, on forms prescribed by the secretary of revenue, and upon compliance with the provisions of this section, the department of revenue shall not seek to collect any penalty or interest which may be applicable with respect to taxes eligible for amnesty. (c) Amnesty for penalties and interest shall be granted only to those eligible taxpayers who, within the amnesty period of October 1, 2003, to November 30, 2003, and in accordance with rules and regulations established by the secretary of revenue, have properly filed a tax return for each taxable period for which amnesty is requested, paid the entire balance of tax due and obtained approval of such amnesty by the department of revenue. (d) If a taxpayer elects to participate in the amnesty program established pursuant to this section as evidenced by full payment of the tax due as established by the secretary of revenue, that election shall constitute an express and absolute relinquishment of all administrative and judicial rights of appeal with respect to such tax liability. No tax payment received pursuant to this section shall be eligible for refund or credit. No payment of penalties or interest made prior to October 1, 2003, shall be eligible for amnesty. (e) For tax returns for which amnesty has been requested, nothing in this section shall be interpreted to prohibit the department from adjusting such tax return as a result of a federal, department or other state agency audit. (f) Fraud or intentional misrepresentation of a material fact in connection with an application for amnesty shall void such application and any waiver of penalties and interest from amnesty. (g) Discovery of fraud relating to the underlying tax liability shall void the abatement of any liability as a result of any amnesty. (h) The department may promulgate such rules and regulations or issue administrative guidelines as are necessary to administer the provisions of this section. (i) The provisions of this section shall be effective on and after July 1, 2003. L. 2003, ch. 147, § 68; L. 2008, ch. 109, § 111; L. 2014, ch. 141, § 118; July 1. Revisor's Note: Section was amended twice in the 2003 session, see also 79-2977a.

K.S.A. 79-2978 Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.

79-2978. Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue. (a) There is hereby established in the state treasury the business machinery and equipment tax reduction assistance fund which shall be administered by the state treasurer. All expenditures from the business machinery and equipment tax reduction assistance fund shall be for the payments to counties for distribution to taxing subdivisions levying ad valorem taxes within the county in accordance with this section. (b) The secretary of revenue shall adopt a policy using the most current information that is available, and that is determined to be practicable by the secretary for this purpose and shall calculate the following: (1) On January 31, 2008, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on commercial and industrial machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on commercial and industrial machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2007 not including any such ad valorem taxes on commercial and industrial machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2008, subject to the provisions of subsection (d), the state treasurer shall pay to the county treasurer of each county an amount equal to 90% of such difference for distribution as provided in subsection (e). (2) On January 31, 2009, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on commercial and industrial machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on commercial and industrial machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2008 not including any such ad valorem taxes on commercial and industrial machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On March 2, 2009, subject to the provisions of subsection (d) and subsection (g), the state treasurer shall pay to the county treasurer of each county an amount equal to 70% of such difference for distribution as provided in subsection (e). (3) On January 31, 2010, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on commercial and industrial machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on commercial and industrial machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2009 not including any such ad valorem taxes on commercial and industrial machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2010, subject to the provisions of subsection (d), the state treasurer shall pay to the county treasurer of each county an amount equal to 50% of such difference for distribution as provided in subsection (e). (4) On January 31, 2011, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on commercial and industrial machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on commercial and industrial machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2010 not including any such ad valorem taxes on commercial and industrial machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2011, subject to the provisions of subsection (d), the state treasurer shall pay to the county treasurer of each county an amount equal to 30% of such difference for distribution as provided in subsection (e). (5) On January 31, 2012, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on commercial and industrial machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on commercial and industrial machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2011 not including any such ad valorem taxes on commercial and industrial machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2012, subject to the provisions of subsection (d), the state treasurer shall pay to the county treasurer of each county an amount equal to 10% of such difference for distribution as provided in subsection (e). (6) There shall be no payments made pursuant to this section after the payments made by the state treasurer on or before February 15, 2012, and the provisions of this section shall expire at such time. (c) The calculations required by subsection (b) shall be based upon a certification made by the county clerk on or before November 15 of the tax year and submitted to the director of property valuation. Such certification shall be in a format devised and prescribed by the director of property valuation. Such certification shall report the total ad valorem taxes levied by the county on commercial and industrial machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on commercial and industrial machinery and equipment. The county clerk shall provide a copy of such certification to the county treasurer for the purpose of determining the distribution of moneys pursuant to the provisions of subsection (e)(2) paid to the county pursuant to subsection (b) by the state treasurer. (d) If the amount calculated for the difference in subsections (b)(1) through (b)(5) is negative, the amount calculated for such county for such year shall be deemed to be zero and no amount shall be paid to the county treasurer of such county as otherwise provided in subsection (b). Nothing in this section shall be construed to require the county to make any payments to the state in such event that the amount calculated for the difference is negative for the county for such year. (e) (1) On January 31 of each year specified in this section, the secretary of revenue shall certify to the director of accounts and reports the aggregate of all amounts determined for counties pursuant to subsection (b). Upon receipt of such certification, the director of accounts and reports shall transfer the amount certified from the state general fund to the business machinery and equipment tax reduction assistance fund, except that (A) the aggregate amount of moneys transferred from the state general fund to the business machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2009, pursuant to this section shall not exceed the maximum amount determined pursuant to subsection (g), (B) an amount equal to 50% of the maximum amount determined pursuant to subsection (g) shall be transferred from the state general fund to the business machinery and equipment tax reduction assistance fund on March 2, 2009, (C) no moneys shall be transferred from the state general fund to the business machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2010, pursuant to this section, (D) no moneys shall be transferred from the state general fund to the business machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2011, pursuant to this section, (E) no moneys shall be transferred from the state general fund to the business machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2012, pursuant to this section, (F) no moneys shall be transferred from the state general fund to the business machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2013, pursuant to this section, and (G) no moneys shall be transferred from the state general fund to the business machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2014, pursuant to this section. (2) The state treasurer shall apportion and distribute the moneys credited to the business machinery and equipment tax reduction assistance fund to the county treasurers in accordance with subsection (b). Upon receipt of each such amount, each county treasurer shall apportion such amount among the ad valorem taxing subdivisions imposing ad valorem taxes on commercial and industrial machinery and equipment in an amount equal to the difference between the total ad valorem taxes on commercial and industrial machinery and equipment levied by each such ad valorem taxing subdivision for the tax year 2005 and the total ad valorem taxes on commercial and industrial machinery and equipment levied by each such ad valorem taxing subdivision for the tax year of the apportionment, subject to the percentage reduction set forth in subsection (b) for the tax year of the apportionment of such moneys to that county. The county treasurer shall pay such amounts to the taxing subdivisions at the same time or times as their regular operating tax rate mill levy is paid to them. (f) Before January 31 of 2007 through 2013, the secretary of revenue shall make a detailed report of amounts calculated as required pursuant to subsection (b) for each individual county and in aggregate for all the counties for the current year along with any projections for future years, amounts distributed to the counties pursuant to this section, the amount of ad valorem taxes on commercial and industrial machinery and equipment not included in the total ad valorem taxes for each tax year due to the fact that the tax liability of such machinery and equipment was abated or exempted prior to July 1, 2006, and such abatement or exemption expired after July 1, 2006, for each individual county and in aggregate for all counties and all other relevant information related to the provisions of this section, and shall present such report before such date to the house committee on taxation of the house of representatives and the senate committee on assessment and taxation of the senate for consideration by the legislature in making any appropriate adjustments to the provisions of this section. (g) (1) The maximum amount that may be transferred during the fiscal year ending June 30, 2009, from the state general fund to the business machinery and equipment tax reduction assistance fund pursuant to this section shall be equal to (A) the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) plus the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) of K.S.A. 79-2979 , and amendments thereto, multiplied by (B) the result obtained by dividing the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) by the aggregate of the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) plus the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) of K.S.A. 79-2979 , and amendments thereto. (2) If a maximum amount is imposed under this subsection and the aggregate amount transferred from the state general fund to the business machinery and equipment tax reduction assistance fund during state fiscal year 2009 pursuant to this section is reduced, then the amount allocated to each county by the state treasurer under subsection (b)(2) shall be reduced proportionately with respect to aggregate reduction in the amount of such transfer from the state general fund to the business machinery and equipment tax reduction assistance fund during state fiscal year 2009. L. 2006, ch. 205, § 2; L. 2007, ch. 152, § 2; L. 2009, ch. 2, § 88; L. 2009, ch. 144, § 84; L. 2010, ch. 165, § 152; L. 2012, ch. 175, § 162; July 1. Revisor's Note: Section was also amended by L. 2009, ch. 124, § 142, but that version was repealed by L. 2009, ch. 144, § 91.

K.S.A. 79-2979 Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue.

79-2979. Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue. (a) There is hereby established in the state treasury the telecommunications and railroad machinery and equipment tax reduction assistance fund which shall be administered by the state treasurer. All expenditures from the telecommunications and railroad machinery and equipment tax reduction assistance fund shall be for the payments to counties for distribution to taxing subdivisions levying ad valorem taxes within the county in accordance with this section. (b) The secretary of revenue shall adopt a policy using the most current information that is available, and that is determined to be practicable by the secretary for this purpose and shall calculate the following: (1) On January 31, 2008, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on telecommunications machinery and equipment and railroad machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2007 not including any such ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2008, subject to the provisions of subsection (c), the state treasurer shall pay to the county treasurer of each county an amount equal to 90% of such difference for distribution as provided in subsection (d). (2) On January 31, 2009, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on telecommunications machinery and equipment and railroad machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2008 not including any such ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On March 2, 2009, subject to the provisions of subsection (c) and subsection (f), the state treasurer shall pay to the county treasurer of each county an amount equal to 70% of such difference for distribution as provided in subsection (d). (3) On January 31, 2010, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on telecommunications machinery and equipment and railroad machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2009 not including any such ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2010, subject to the provisions of subsection (c), the state treasurer shall pay to the county treasurer of each county an amount equal to 50% of such difference for distribution as provided in subsection (d). (4) On January 31, 2011, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on telecommunications machinery and equipment and railroad machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2010 not including any such ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2011, subject to the provisions of subsection (c), the state treasurer shall pay to the county treasurer of each county an amount equal to 30% of such difference for distribution as provided in subsection (d). (5) On January 31, 2012, the secretary shall calculate for each county an amount equal to the difference in total ad valorem taxes levied by the county on telecommunications machinery and equipment and railroad machinery and equipment for all taxing subdivisions within the county imposing ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment for tax year 2005, and the total of such ad valorem taxes levied for tax year 2011 not including any such ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment that were abated or exempted prior to July 1, 2006, and which such abatement or exemption expired after July 1, 2006. On or before February 15, 2012, subject to the provisions of subsection (c), the state treasurer shall pay to the county treasurer of each county an amount equal to 10% of such difference for distribution as provided in subsection (d). (6) There shall be no payments made pursuant to this section after the payments made by the state treasurer on or before February 15, 2012, and the provisions of this section shall expire at such time. (c) If the amount calculated for the difference in subsections (b)(1) through (b)(5) is negative, the amount calculated for such county for such year shall be deemed to be zero and no amount shall be paid to the county treasurer of such county as otherwise provided in subsection (b). Nothing in this section shall be construed to require the county to make any payments to the state in such event that the amount calculated for the difference is negative for the county for such year. (d) (1) On January 31 of each year specified in this section, the secretary of revenue shall certify to the director of accounts and reports the aggregate of all amounts determined for counties pursuant to subsection (b). Upon receipt of such certification, the director of accounts and reports shall transfer the amount certified from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund, except that (A) the aggregate amount of moneys transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2009, pursuant to this section shall not exceed the maximum amount determined pursuant to subsection (f), (B) an amount equal to 50% of the maximum amount determined pursuant to subsection (f) shall be transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund on March 2, 2009, (C) no moneys shall be transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2010, pursuant to this section, (D) no moneys shall be transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2011, pursuant to this section, (E) no moneys shall be transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2012, pursuant to this section, (F) no moneys shall be transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2013, pursuant to this section, and (G) no moneys shall be transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during the state fiscal year ending June 30, 2014, pursuant to this section. (2) The state treasurer shall apportion and distribute the moneys credited to the telecommunications and railroad machinery and equipment tax reduction assistance fund to the county treasurers in accordance with subsection (b). Upon receipt of each such amount, each county treasurer shall apportion such amount among the ad valorem taxing subdivisions imposing ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment in an amount equal to the difference between the total ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment levied by each such ad valorem taxing subdivision for the tax year 2005 and the total ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment levied by each such ad valorem taxing subdivision for the tax year of the apportionment, subject to the percentage reduction set forth in subsection (b) for the tax year of the apportionment of such moneys to that county. The county treasurer shall pay such amounts to the taxing subdivisions at the same time or times as their regular operating tax rate mill levy is paid to them. (e) Before January 31 of 2007 through 2013, the secretary of revenue shall make a detailed report of amounts calculated as required pursuant to subsection (b) for each individual county and in aggregate for all the counties for the current year along with any projections for future years, amounts distributed to the counties pursuant to this section, the amount of ad valorem taxes on telecommunications machinery and equipment and railroad machinery and equipment not included in the total of ad valorem taxes for each tax year due to the fact that the tax liability of such machinery and equipment was abated or exempted prior to July 1, 2006, and the abatement or exemption expired after July 1, 2006, for each individual county and in aggregate for all counties and all other relevant information related to the provisions of this section, and shall present such report before such date to the house committee on taxation of the house of representatives and the senate committee on assessment and taxation of the senate for consideration by the legislature in making any appropriate adjustments to the provisions of this section. (f) (1) The maximum amount that may be transferred during the fiscal year ending June 30, 2009, from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund pursuant to this section shall be equal to (A) the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) plus the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) of K.S.A. 79-2978 , and amendments thereto, multiplied by (B) the result obtained by dividing the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) by the aggregate of the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) plus the amount equal to 93.5% of the aggregate amount determined under subsection (b)(2) of K.S.A. 79-2978 , and amendments thereto. (2) If a maximum amount is imposed under this subsection and the aggregate amount transferred from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during state fiscal year 2009 pursuant to this section is reduced, then the amount allocated to each county by the state treasurer under subsection (b)(2) shall be reduced proportionately with respect to aggregate reduction in the amount of such transfer from the state general fund to the telecommunications and railroad machinery and equipment tax reduction assistance fund during state fiscal year 2009. L. 2006, ch. 205, § 4; L. 2007, ch. 152, § 3; L. 2009, ch. 2, § 89; L. 2009, ch. 144, § 85; L. 2010, ch. 165, § 153; L. 2012, ch. 175, § 163; July 1. Revisor's Note: Section was also amended by L. 2009, ch. 124, § 143, but that version was repealed by L. 2009, ch. 144, § 91.

K.S.A. 79-2980 Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations.

79-2980. Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations. (a) Television broadcasters shall receive a credit from the county treasurer of the county in which digital television equipment is located, to apply only towards payment of the broadcaster's personal property taxes, in an amount equal to the broadcaster's personal property taxes on digital television equipment acquired prior to July 1, 2006, multiplied by one minus the digital television fraction. The digital television fraction shall be a fraction the numerator of which is the total number of digital television sets in the United States and the denominator of which is an amount representing the total television sets in the United States as of the assessment date. The digital television fraction will be determined on an annual basis based upon sales data reported by the consumer electronics association or other national organization acceptable to the department of revenue. The Kansas association of broadcasters shall provide, by July 1 of each year, to the department an estimate of the digital television fraction as of the preceding January 1. The department shall communicate such estimate to each county appraiser. The credit shall not be applicable to years after the federal communications commission has ended the broadcast of analog television signals by all full power commercial television stations in Kansas. (b) As used in this section, "digital television equipment" means all items of tangible personal property that are used directly or indirectly in broadcasting television shows or commercials through the use of digital technology including studio broadcast equipment, transmitter and antenna equipment and broadcast towers. L. 2006, ch. 205, § 5; July 1.

K.S.A. 79-2981 Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations.

79-2981. Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations. (a) Radio broadcasters shall receive a credit from the county treasurer of the county in which digital radio equipment is located, to apply only towards payment of the radio broadcaster's personal property taxes in an amount equal to the personal property taxes on the radio broadcaster's digital radio equipment acquired prior to July 1, 2006, multiplied by one minus the digital radio fraction. The digital radio fraction shall be a fraction, the numerator of which is the total number of digital radio sets in the United States and the denominator of which is an amount representing the total radio sets in the United States as of the assessment date. The digital radio fraction shall be determined on an annual basis based upon sales data reported by the consumer electronics association or other national organization acceptable to the department of revenue. The Kansas association of broadcasters shall provide, by July 1 of each year, to the department an estimate of the digital radio fraction as of the preceding January 1. The department shall communicate such estimate to each county appraiser. The credit shall not be applicable to years after December 31, 2013, or until more than 50% of the radio sets in the United States are capable of receiving the digital radio signal, whichever comes first. (b) As used in this section, "digital radio equipment" means all items of tangible personal property that are used directly or indirectly in broadcasting radio shows or commercials through the use of digital technology including studio broadcast equipment, transmitter and antenna equipment and broadcast towers. L. 2006, ch. 205, § 6; July 1.

K.S.A. 79-2982 Report to legislature on certain income tax credits and sales tax exemptions.

79-2982. Report to legislature on certain income tax credits and sales tax exemptions. Prior to January 1, 2017, the standing committee on assessment and taxation of the senate and the standing committee on taxation of the house of representatives shall review the income tax credit cost effectiveness report prepared by the department of revenue as required pursuant to K.S.A. 74-99b35 , and amendments thereto, and other relevant information to determine whether the credits provided in K.S.A. 74-50,132 and subsection (e) of K.S.A. 79-32,160a , and amendments thereto, and the exemption provided in subsection (cc) of K.S.A. 79-3606 , and amendments thereto, shall continue in effect or be repealed. L. 2011, ch. 116, § 13; July 1.

K.S.A. 79-2983 Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures.

79-2983. Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures. (a) (1) Notwithstanding the provisions of any other law to the contrary, with respect to the following taxes administered by the department of revenue, an amnesty from the assessment or payment of all penalties and interest with respect to unpaid taxes or taxes due and owing shall apply upon compliance with the provisions of this section and if such tax liability is paid in full within the amnesty period, from September 1, 2015, to October 15, 2015: (A) Privilege tax under K.S.A. 79-1106 et seq., and amendments thereto; (B) taxes under the Kansas estate tax act, K.S.A. 2006 Supp. 79-15,100 et seq., prior to their repeal; (C) taxes under the Kansas income tax act, K.S.A. 79-3201 et seq., and amendments thereto; (D) taxes under the Kansas withholding and declaration of estimated tax act, K.S.A. 79-3294 et seq., and amendments thereto; (E) taxes under the Kansas cigarette and tobacco products act, K.S.A. 79-3301 et seq., and amendments thereto; (F) taxes under the Kansas retailers' sales tax act, K.S.A. 79-3601 et seq., and amendments thereto, and the Kansas compensating tax act, K.S.A. 79-3701 et seq., and amendments thereto; (G) local sales and use taxes under K.S.A. 12-187 et seq., and amendments thereto; (H) liquor enforcement tax under K.S.A. 79-4101 et seq., and amendments thereto; (I) liquor drink tax under K.S.A. 79-74a01 [ 79-41a01 ] et seq., and amendments thereto; and (J) mineral severance tax under K.S.A. 79-4216 et seq., and amendments thereto. (2) Amnesty under this section shall apply only to tax liabilities due and unpaid for tax periods ending on or before December 31, 2013. For the eligible taxes and tax periods, amnesty shall apply to the under-reporting of such tax liabilities, the nonpayment of such taxes and the nonreporting of such tax liabilities. (3) Amnesty shall not apply to any matter or matters for which, on or after September 1, 2015, any one of the following circumstances exist: (A) The taxpayer has received notice of the commencement of an audit; (B) an audit is in progress; (C) the taxpayer has received notice of an assessment pursuant to K.S.A. 79-2971 or 79-3643 , and amendments thereto; (D) as a result of an audit, the taxpayer has received notice of a proposed or estimated assessment or notice of an assessment; (E) the time to administratively appeal an issued assessment has not yet expired; or (F) an assessment resulting from an audit, or any portion of such assessment, is pending in the administrative appeals process before the secretary or the secretary's designee pursuant to K.S.A. 79-3226 or 79-3610 , and amendments thereto, or the state board of tax appeals, or is pending in the judicial review process before any state or federal district or appellate court. Amnesty shall not apply to any matter that is the subject of an assessment, or any portion of an assessment, which has been affirmed by a reviewing state or federal district or appellate court. Amnesty shall not apply to any party to any criminal investigation or to any civil or criminal litigation that is pending in any court of the United States or this state for nonpayment, delinquency or fraud in relation to any tax imposed by the state of Kansas. Amnesty shall not apply to any matter involving individual or corporate income tax liability resulting from an audit or adjustment by the federal internal revenue service and reported to the Kansas department of revenue pursuant to K.S.A. 79-3230 (f), and amendments thereto. (b) Upon written application by the taxpayer, on forms prescribed by the secretary of revenue, and upon compliance with the provisions of this section, the department of revenue may waive the imposition and collection of any penalty or interest which may be applicable with respect to taxes eligible for amnesty. The department of revenue may require all applications for amnesty pursuant to this section be submitted electronically. (c) Amnesty for penalties and interest shall be granted only to those eligible taxpayers who, within the amnesty period of September 1, 2015, to October 15, 2015, and in accordance with rules and regulations established by the secretary of revenue, have properly filed a tax return for each taxable period for which amnesty is requested, paid the entire balance of tax due and obtained approval of such amnesty by the department of revenue. (d) If a taxpayer elects to participate in the amnesty program established pursuant to this section as evidenced by full payment of the tax due as established by the secretary of revenue, that election shall constitute an express and absolute relinquishment of all administrative and judicial rights of appeal with respect to such tax liability. No tax payment received pursuant to this section shall be eligible for refund or credit. No payment of penalties or interest made prior to September 1, 2015, shall be eligible for amnesty. (e) For such tax returns for which amnesty has been requested, nothing in this section shall be interpreted to prohibit the department from adjusting such tax return as a result of a federal, department or other state agency audit. (f) Fraud or intentional misrepresentation of a material fact in connection with an application for amnesty shall void such application and any waiver of penalties and interest from amnesty. (g) The department may promulgate such rules and regulations or issue administrative guidelines as are necessary to administer the provisions of this section. L. 2015, ch. 99, § 1; July 1.

K.S.A. 79-2984 Tax compact with the Prairie Band Potawatomi Nation.

79-2984. Tax compact with the Prairie Band Potawatomi Nation. (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Prairie Band Potawatomi Nation and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on March 2, 2016, is hereby approved and adopted by reference as the law of this state. (b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register. L. 2016, ch. 38, § 1; April 21.

K.S.A. 79-2985 Tax compact with the Iowa Tribe of Kansas and Nebraska.

79-2985. Tax compact with the Iowa Tribe of Kansas and Nebraska. (a) The compact relating to cigarette and tobacco sales and taxation between the Iowa Tribe of Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and the house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on March 2, 2016, is hereby approved and adopted by reference as the law of this state. (b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register. L. 2016, ch. 39, § 1; Apr 21.

K.S.A. 79-2986 Tax compact with the Kickapoo Tribe in Kansas.

79-2986. Tax compact with the Kickapoo Tribe in Kansas. (a) The compact relating to cigarette and tobacco sales, taxation and escrow collection between the Kickapoo Tribe in Kansas and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate and the journal of the house of representatives on January 27, 2017, is hereby approved and adopted by reference as the law of this state. (b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register. L. 2017, ch. 59, § 1; May 4.

K.S.A. 79-2987 Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska.

79-2987. Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska. (a) The compact relating to cigarette sales, taxation and escrow collection between the Sac and Fox Nation of Missouri in Kansas and Nebraska and the state of Kansas submitted by the governor to the senate and house of representatives of the state of Kansas and received and printed in the journal of the senate on March 16, 2017, and the journal of the house of representatives on March 15, 2017, is hereby approved and adopted by reference as the law of this state. (b) The secretary of the senate is directed to send a copy of such compact to the secretary of state. The secretary of state shall cause such compact to be published in the Kansas register. L. 2017, ch. 59, § 2; May 4.

K.S.A. 79-2988 Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets.

79-2988. Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets. (a) On or before June 15 each year, the county clerk shall calculate the revenue neutral rate for each taxing subdivision and include such revenue neutral rate on the notice of the estimated assessed valuation provided to each taxing subdivision for budget purposes, except that for tax year 2024, the deadline shall be extended to July 1, 2024. The director of accounts and reports shall modify the prescribed budget information form to show the revenue neutral rate. (b) Except as otherwise provided in this section, no tax rate in excess of the revenue neutral rate shall be levied by the governing body of any taxing subdivision unless a resolution or ordinance has been approved by the governing body according to the following procedure: (1) At least 10 days in advance of the public hearing, the governing body shall publish notice of its proposed intent to exceed the revenue neutral rate by publishing notice: (A) On the website of the governing body, if the governing body maintains a website; and (B) in a weekly or daily newspaper of the county having a general circulation therein. The notice shall include, but not be limited to, its proposed tax rate, its revenue neutral rate and the date, time and location of the public hearing. (2) On or before July 20, the governing body shall notify the county clerk of its proposed intent to exceed the revenue neutral rate and provide the date, time and location of the public hearing and its proposed tax rate. For all tax years commencing after December 31, 2021, the county clerk shall notify each taxpayer with property in the taxing subdivision, by mail directed to the taxpayer's last known address, of the proposed intent to exceed the revenue neutral rate at least 10 days in advance of the public hearing. Alternatively, the county clerk may transmit the notice to the taxpayer by electronic means at least 10 days in advance of the public hearing, if such taxpayer and county clerk have consented in writing to service by electronic means. The county clerk is not required to send a notice to a property owner of property that is exempt from ad valorem taxation. The county clerk shall consolidate the required information for all taxing subdivisions relevant to the taxpayer's property on one notice. The notice shall be in a format prescribed by the director of accounts and reports. The notice shall include, but not be limited to: (A) The following heading: "NOTICE OF PROPOSED PROPERTY TAX INCREASE AND PUBLIC HEARINGS [Current year] [County name] County Revenue Neutral Rate Notice This is NOT a bill. Do not remit payment."; (B) the following statement: "This notice contains estimates of the tax on your property and proposed property tax increases. THE ACTUAL TAX ON YOUR PROPERTY MAY INCREASE OR DECREASE FROM THESE ESTIMATES. Governing bodies of taxing subdivisions must vote in order to exceed the Revenue Neutral Rate to increase the total property taxes collected. Governing bodies will vote at public hearings at the dates, times and locations listed. Taxpayers may attend and comment at the hearings. Property tax statements will be issued after mill rates are finalized and taxes are calculated."; (C) the appraised value and assessed value of the taxpayer's property for the current year and the previous year; (D) the mill levy and amount of property tax of each taxing subdivision on the taxpayer's property from the previous year's tax statement in a column titled: "[Previous year] Tax"; (E) the revenue neutral rate in mills and estimated amount of property tax for the current year of each taxing subdivision on the taxpayer's property based on the revenue neutral rate of each taxing subdivision in a column titled: "[Current year] Tax at Revenue Neutral Rate"; (F) the estimated amount of property tax for the current year of each taxing subdivision on the taxpayer's property based on either: (i) The revenue neutral rate for a taxing subdivision that does not intend to exceed its revenue neutral rate; or (ii) the proposed tax rate provided by the taxing subdivision, if the taxing subdivision notified the county clerk of its proposed intent to exceed its revenue neutral rate, and such mill levy used in the calculation, in a column titled: "[Current year] Proposed Tax"; (G) the difference between the amount of the current year's proposed tax and the previous year's tax, reflected in dollars and a percentage, for each taxing subdivision in a column titled: "[Current year] Proposed Tax Exceeding [Previous year] Tax"; and (H) the date, time and location of the public hearing of each taxing subdivision that notified the county clerk of its proposed intent to exceed its revenue neutral rate in a column titled: "Date, Time and Location of Public Hearing". The columns described in subparagraphs (D) through (G) shall include a total of the amounts at the end of each column. For each taxing subdivision, the notice shall include the total amount of revenue from the property tax levy for the previous year, the proposed total amount of revenue from the property tax levy for the current year and the difference or change between such amounts, reflected in dollars and a percentage. Although the state of Kansas is not a taxing subdivision for purposes of this section, the notice shall include the previous year's tax amount and the estimate of the tax for the current year on the taxpayer's property based on the statutory mill levies. (3) The public hearing to consider exceeding the revenue neutral rate shall be held not sooner than August 20 and not later than September 20. The governing body shall provide interested taxpayers desiring to be heard an opportunity to present oral testimony within reasonable time limits and without unreasonable restriction on the number of individuals allowed to make public comment. The public hearing may be conducted in conjunction with the proposed budget hearing pursuant to K.S.A. 79-2929 , and amendments thereto, if the governing body otherwise complies with all requirements of this section. Nothing in this section shall be construed to prohibit additional public hearings that provide additional opportunities to present testimony or public comment prior to the public hearing required by this section. (4) A majority vote of the governing body, by the adoption of a resolution or ordinance to approve exceeding the revenue neutral rate, shall be required prior to adoption of a proposed budget that will result in a tax rate in excess of the revenue neutral rate. Such vote of the governing body shall be conducted at the public hearing and on the same day as the commencement of the public hearing after the governing body has heard from interested taxpayers and shall be a roll call vote. If the governing body approves exceeding the revenue neutral rate, the governing body shall not adopt a budget that results in a tax rate in excess of its proposed tax rate as stated in the notice provided pursuant to this section. A copy of the resolution or ordinance to approve exceeding the revenue neutral rate and a certified copy of any roll call vote reporting, at a minimum, the name and vote of each member of the governing body related to exceeding the revenue neutral rate, whether approved or not, shall be included with the adopted budget, budget certificate and other budget forms filed with the county clerk and the director of accounts and reports and shall be published on the website of the department of administration. (c) (1) Any governing body subject to the provisions of this section that does not comply with subsection (b) shall refund to taxpayers any property taxes over-collected based on the amount of the levy that was in excess of the revenue neutral rate. (2) Any taxpayer of the taxing subdivision that is the subject of the complaint or such taxpayer's duly authorized representative may file a complaint with the state board of tax appeals by filing a written complaint, on a form prescribed by the board, that contains the facts that the complaining party believes show that a governing body of a taxing subdivision did not comply with the provisions of subsection (b) and that a reduction or refund of taxes is appropriate. The complaining party shall provide a copy of such complaint to the governing body of the taxing subdivision making the levy that is the subject of the complaint. Notwithstanding K.S.A. 74-2438a , and amendments thereto, no filing fee shall be charged by the executive director of the state board of tax appeals for a complaint filed pursuant to this paragraph. The governing body of the taxing subdivision making the levy that is the subject of the complaint shall be a party to the proceeding. Notice of any summary proceeding or hearing shall be served upon such governing body, the county clerk, the director of accounts and reports and the complaining party. It shall be the duty of the governing body to initiate the production of evidence to demonstrate, by a preponderance of the evidence, the validity of such levy. If upon a summary proceeding or hearing, it shall be made to appear to the satisfaction of the board that the governing body of the taxing subdivision did not comply with subsection (b), the state board of tax appeals shall order such governing body to refund to taxpayers the amount of property taxes over collected or reduce the taxes levied, if uncollected. The provisions of this paragraph shall not be construed as prohibiting any other remedies available under the law. (d) On and after January 1, 2022, in the event that the tax levied by a school district pursuant to K.S.A. 72-5142 , and amendments thereto, increases the property tax revenue generated for the purpose of calculating the revenue neutral rate from the previous tax year and such amount of increase in revenue generated from such tax levied is the only reason that the school district would exceed the total property tax revenue from the prior year, the school district shall be deemed to not have exceeded the revenue neutral rate in levying a tax rate in excess of the revenue neutral rate to take into account the increase in revenue from only such tax levied. (e) (1) Notwithstanding any other provision of law to the contrary, if the governing body of a taxing subdivision must conduct a public hearing to approve exceeding the revenue neutral rate under this section, 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. (2) If a governing body of a taxing subdivision did not comply with the provisions of subsection (b) and certifies to the county clerk an amount of ad valorem tax to be levied that would result in a tax rate in excess of its revenue neutral rate, the county clerk shall reduce the ad valorem tax to be levied to the amount resulting from such taxing subdivision's revenue neutral rate. (f) As used in this section: (1) "Taxing subdivision" means any political subdivision of the state that levies an ad valorem tax on property. (2) "Revenue neutral rate" means the tax rate for the current tax year that would generate the same property tax revenue as levied the previous tax year using the current tax year's total assessed valuation. To calculate the revenue neutral rate, the county clerk shall divide the property tax revenue for such taxing subdivision levied for the previous tax year by the total of all taxable assessed valuation in such taxing subdivision for the current tax year, and then multiply the quotient by 1,000 to express the rate in mills. The revenue neutral rate shall be expressed to the third decimal place. (g) In the event that a county clerk incurred costs of printing and postage that were not reimbursed pursuant to K.S.A. 2025 Supp. 79-2989 , and amendments thereto, such county clerk may seek reimbursement from all taxing subdivisions required to send the notice. Such costs shall be shared proportionately by all taxing subdivisions that were included on the same notice based on the total property tax levied by each taxing subdivision. Payment of such costs shall be due to the county clerk by December 31. (h) The department of administration or the director of accounts and reports shall make copies of adopted budgets, budget certificates, other budget documents and revenue neutral rate documents available to the public on the department of administration's website on a permanently accessible web page that may be accessed via a conspicuous link to that web page placed on the front page of the department's website. The department of administration or the director of accounts and reports shall also make the following information for each tax year available on such website: (1) A list of taxing subdivisions by county; (2) whether each taxing subdivision conducted a hearing to consider exceeding its revenue neutral rate; (3) the revenue neutral rate of each taxing subdivision; (4) the tax rate resulting from the adopted budget of each taxing subdivision; and (5) the percent change between the revenue neutral rate and the tax rate for each taxing subdivision. (i) Notwithstanding any provisions to the contrary, in the event any governing body does not comply with the provisions of subsection (b) because such governing body did not intend to exceed its revenue neutral rate but the final taxable assessed valuation of such taxing subdivision used to calculate the actual tax levy is less than the estimated assessed valuation used to calculate the revenue neutral rate, such governing body shall be permitted to levy a tax rate that generates the same amount of property tax revenue as levied the previous year or less. L. 2021, ch. 9, § 1; L. 2021, ch. 58, § 11; L. 2022, ch. 63, § 37; L. 2024, ch. 81, § 15; L. 2024, ch. 1, § 15 (Special Session); L. 2025, ch. 128, § 6; May 8.

K.S.A. 79-2989 Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue.

79-2989. Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue. (a) For calendar years 2024, 2025 and 2026, if a county clerk has printing or postage costs pursuant to K.S.A. 2025 Supp. 79-2988 , and amendments thereto, the county clerk shall notify and provide documentation of such costs to the secretary of revenue. The secretary of revenue shall certify the amount of moneys attributable to such costs and shall transmit a copy of such certification to the director of accounts and reports. Upon such receipt of such certification, the director of accounts and reports shall transfer an amount of moneys equal to such certified amount from the state general fund to the taxpayer notification costs fund of the department of revenue. The secretary of revenue shall transmit a copy of each such certification to the director of legislative research and the director of the budget. (b) There is hereby established in the state treasury the taxpayer notification costs fund that shall be administered by the secretary of revenue. All expenditures from the taxpayer notification costs fund shall be for the purpose of paying county printing and postage costs pursuant to K.S.A. 2025 Supp. 79-2988 , and amendments thereto. All expenditures from such fund shall be made in accordance with appropriations acts upon warrants of the director of accounts and reports issued pursuant to vouchers approved by the secretary of revenue or the secretary's designee. L. 2021, ch. 9, § 7; L. 2024, ch. 81, § 16; L. 2025, ch. 117, § 204; L. 2025, ch. 128, § 7; May 8, 2025.

K.S.A. 79-2990 Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses.

79-2990. Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses. The legislative post audit committee shall direct the legislative division of post audit to conduct a study of the economic impact of taxation and exemption issues relating to non-profit organizations and governmental entities competing against for-profit businesses. The study shall be conducted during calendar year 2021, and the final study report shall be submitted to the legislature on or before January 15, 2022. L. 2021, ch. 115, § 2; July 1.
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/ksa_ch79.htmlFetched: 10/20/2026

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