Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors.
K.S.A. 79-1701a
in effect79-1701a. Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors.
Any taxpayer, the county appraiser or the county clerk shall, on their own motion, request the board of county commissioners to order the correction of the clerical errors in the appraisal, assessment or tax rolls as described in K.S.A. 79-1701 , and amendments thereto. The board of county commissioners of the several counties are hereby authorized to order the correction of clerical errors, specified in K.S.A. 79-1701 , and amendments thereto, in the appraisal, assessment or tax rolls for the current year and the immediately preceding two years during the period on and after November 1 of each year. If a county treasurer has collected and distributed the property taxes of a taxpayer and it shall thereafter be determined that the tax computed and paid was based on an erroneous assessment due to a clerical error which resulted in an overpayment of taxes by the taxpayer, and such error is corrected under the provisions hereof then the county commissioners may direct a refund in the amount of the overpayment plus interest at the rate prescribed by K.S.A. 79-2968 , and amendments thereto, plus two percentage points, per annum, from the date of payment from tax moneys collected during the current year and approve a claim therefor. If all or any portion of the taxes on such property remain unpaid, the board of county commissioners shall cancel that portion of such unpaid taxes which were assessed on the basis of the error which is being corrected. In lieu of taking such a refund the taxpayer may, at the taxpayer's option, be allowed a credit on the current year's taxes in the amount of the overpayment plus interest at the rate prescribed by K.S.A. 79-2968 , and amendments thereto, from the date of payment for the previous year. In the event the error results in an understatement of value or taxes as a result of the correction of the clerical errors listed in subsection (a), (c), (f) or (g) of K.S.A. 79-1701 , and amendments thereto, and the board of county commissioners of the several counties are hereby authorized to correct such error and order an additional assessment or tax bill, or both, to be issued, except that, in no such case shall the taxpayer be assessed interest or penalties on any tax which may be assessed. If such error applies to property which has been sold or otherwise transferred subsequent to the time the error was made, no such additional assessment or tax bill shall be issued.
L. 1968, ch. 261, § 1; L. 1975, ch. 496, § 2; L. 1982, ch. 391, § 37; L. 1985, ch. 317, § 2; L. 1997, ch. 126, § 21; L. 1999, ch. 123, § 7; L. 2011, ch. 88, § 4; L. 2011, ch. 88, § 4; L. 2013, ch. 87, § 15; July 1.
Attorney General's Opinions:
Ad valorem tax to be levied restricted by published proposed budget. 82-265.
Fire districts; refund, cancellation or credit of tax overpayments based on clerical errors. 94-21.
Assigning property to the wrong taxing district is not a mathematical miscomputation; additional assessments not authorized. 2007-22.
CASE ANNOTATIONS
1. Mentioned in holding that district court had no authority to hear appeal of tax grievance from board of tax appeals under either K.S.A. 60-2101(d) or 74-2426. In re Lakeview Gardens, Inc., 227 Kan. 161, 164, 605 P.2d 576.
2. Taxpayer's grievance not remedial under statute; alternative methods of relief discussed. Wirt v. Esrey, 233 Kan. 300, 316, 662 P.2d 1238 (1983).
3. No remedy for taxing district's clerical error in taxpayer's favor undetected prior to tax notices unless property unassessed or escaped taxation. In re Order of Board of Tax Appeals, 236 Kan. 406, 413, 691 P.2d 394 (1984).
4. Discussed; legislative intent expressed where interest provided on certain refunds but omitted on others. In re Tax Protests of Midland Industries, Inc., 237 Kan. 867, 871, 703 P.2d 840 (1985).
5. County has statutory duty to collect taxes on property which escaped taxation (K.S.A. 79-1427a) and to correct errors hereunder. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 560, 757 P.2d 314 (1988).
6. Granting mortgage on property listed as "sale" or "transfer" ended taxing unit's power to correct clerical errors. In re Harry Turner and Associates, Inc., 153 B.R. 573, 579, 580 (1992).
Source: Kansas Office of Revisor of Statutes (ksrevisor.gov)URL: https://www.ksrevisor.gov/statutes/chapters/ch79/079_017_0001a.htmlFetched: 10/20/2026