LEVY OF TAXES

K.S.A. ch. 79, art. 18

in effect

K.S.A. 79-1801 Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer.

79-1801. Certification of city, county, township, school and other taxing subdivision levies; collection of tax; distribution of proceeds of taxes by county treasurer. Each year the governing body of any city, the trustees of any township, the board of education of any school district and the governing bodies of all other taxing subdivisions shall certify, on or before October 1, to the proper county clerk the amount of ad valorem tax to be levied. Thereupon, the county clerk shall place the tax upon the tax roll of the county, in the manner prescribed by law, and the tax shall be collected by the county treasurer. 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. 1876, ch. 34, § 82; R.S. 1923, 79-1801; L. 1969, ch. 334, § 7; L. 1981, ch. 379, § 1; L. 1981, ch. 380, § 2; L. 1983, ch. 319, § 2; L. 2005, ch. 2, § 16 (Special Session); L. 2016, ch. 66, § 4; L. 2021, ch. 9, § 3; L. 2021, ch. 58, § 12; L. 2025, ch. 128, § 3; May 8. Source or prior law: L. 1866, ch. 118, §§ 55, 56; G.S. 1868, ch. 107, §§ 69, 70, 71. Cross References to Related Sections: Payment over by county treasurer, see also 19-506; orders of county clerk upon county treasurer, see 19-318. Multiple county school districts, see 72-8204a, 72-8204b. Law Review and Bar Journal References: "Serrano v. Priest: Wealth and Kansas School Finance," Philip and Patricia Ridenour, 20 K.L.R. 213, 217 (1971). Attorney General's Opinions: Allocation of interest earned on deposit of tax receipts prior to distribution. 80-174. Home rule powers of counties and county officers. 81-112. Lands or improvements omitted from listing on real property tax rolls. 81-187. Detachment of portion of cemetery district; procedure. 82-117. Township road tax levies; effect of election on certification of budget and levy amount. 82-188. Certification of city tax levies, time; payments by county treasurer. 84-105. Hospitals and health care facilities; levy for hospitals. 85-64. Certification of budget after statutory deadline date; time for certification of school levies. 86-127. County's use of home rule powers to establish a recycling program; procedure therefor. 2000-14. CASE ANNOTATIONS 1. School district taxes paid under protest; action not maintainable against commissioners. Comm'rs of Pawnee Co. v. Atchison, T. & S.F. Rld. Co., 21 Kan. 748, 749. 2. Cities have no power to levy taxes except by ordinance. Sloan v. Beebe, 24 Kan. 343, 349. 3. Assessment by city for sidewalks; certified to county clerk; authorized. Doty v. Maddux, 82 Kan. 416, 418, 108 P. 854. 4. Tax need not be certified unless there is necessity therefor. The State, ex rel., v. Lander, 87 Kan. 474, 476, 124 P. 364. 5. Situs of annexed territory for taxation; duty of county clerk. Board of Education v. Barrett, 101 Kan. 568, 569, 167 P. 1068. 6. Where property listed in wrong district, other district may recover excess paid. School District No. 8 v. Board of Education, 115 Kan. 806, 224 P. 892. 7. Cited in considering when exempt character attaches. City of Wichita v. Anderson, 119 Kan. 241, 237 P. 1024. 8. Cited in determining diligence required in presenting a check for payment. School Dist. v. Ottawa County Comm'rs, 133 Kan. 528, 534, 1 P.2d 88. 9. Cited in holding city tax levies must conform to budget. City of Independence v. Smith, 138 Kan. 484, 486, 26 P.2d 268. 10. Cited in sustaining assessment against railroad by drainage district. Lowden v. Nusbaum, 143 Kan. 701, 56 P.2d 58. 11. Provision fixing time for levy certification is directory, not mandatory. School Board v. Rupp, 152 Kan. 636, 637, 638, 640, 641, 106 P.2d 669. 12. Cited; personal property tax lien on real estate equivalent of judgment. Kucera v. State, 160 Kan. 624, 628, 164 P.2d 115. 13. 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. 14. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 102, 483 P.2d 1111. 15. 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. 16. 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. 79-1802 Levies by county commissioners.

79-1802. Levies by county commissioners. The county commissioners shall meet on the first Monday of August in each year, and shall estimate and determine the amount of money to be raised by tax for all county purposes, and all other taxes which they shall be required by law to levy. L. 1876, ch. 34, § 83; March 11; R.S. 1923, 79-1802. Source or prior law: L. 1866, ch. 118, § 57; G.S. 1868, ch. 107, § 72. Cross References to Related Sections: Board of county commissioners, see chapter 19, article 2. Law Review and Bar Journal References: "Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 962 (1989). Attorney General's Opinions: Programs for the elderly; tax levy; proper mill levy rate. 89-78. CASE ANNOTATIONS 1. Levy cannot be made outside the state; collection enjoined. Comm'rs of Marion Co. v. Barker, 25 Kan. 258, 260. 2. Valid levy of tax to purchase poor farm. The State, ex rel., v. Comm'rs of Pratt Co., 42 Kan. 641, 648, 22 P. 722. 3. Limitation to issuance of county warrants; tax levy fixes limit. Bank v. Reilly, 97 Kan. 817, 824, 156 P. 747. 4. When mandamus to compel tax levy must be instituted. School District v. Stanton County, 99 Kan. 763, 162 P. 1165. 5. Mandamus to compel tax levy; service on clerk valid. Commissioners v. Sellew, 99 U.S. 624, 625, 25 L.Ed. 333. 6. Vacancy in office township trustee; commissioners' duty to make levy. Cherokee County Commissioners v. Wilson, 109 U.S. 621, 3 S. Ct. 352, 27 L.Ed 1053. 7. Cited in determining validity of levy for county general fund. State, ex rel., v. Peal, 136 Kan. 136, 139, 13 P.2d 302. 8. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312. 9. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27. 10. No power to make additional levy for previous year. Thompson v. Chautauqua County Comm'rs, 147 Kan. 151, 156, 75 P.2d 839. 11. Date fixed herein is directory not mandatory. School District v. Clark County Comm'rs, 155 Kan. 636, 638, 127 P.2d 418. 12. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 226, 436 P.2d 982.

K.S.A. 79-1803 Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer.

79-1803. Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer. As soon as the action of the state board of equalization is certified to the county clerk, the county clerk shall change the valuations as directed and shall notify the county appraiser of such change. After all amounts of ad valorem tax levies have been certified to the county clerk, the county clerk shall compute the final tax levy rate to be applied to each tract or lot of real property, in the name of the owner, if known, and upon the amount of personal property in the name of each person, company or corporation, which shall be levied equally upon all real and personal property subject to the same tax, and set down all taxes on the tax roll. The amount of penalties imposed pursuant to K.S.A. 79-332a , 79-1422 and 79-1427a , K.S.A. 79-5a14 and 79-5a15 , and amendments thereto, shall not be considered in computing the final tax levy rate. The clerk shall complete the same, and attach a certificate thereto, and deliver it to the county treasurer on or before November 1, and shall charge the treasurer with the amount of the respective taxes assessed on the tax roll. L. 1876, ch. 34, § 84; L. 1909, ch. 244, § 1; R.S. 1923, 79-1803; L. 1960, ch. 57, § 1; L. 1961, ch. 441, § 1; L. 1981, ch. 379, § 2; L. 1982, ch. 391, § 38; L. 1994, ch. 219, § 1; L. 2008, ch. 182, § 5; July 1. Source or prior law: L. 1866, ch. 118, § 58; G.S. 1868, ch. 107, § 73. Cross References to Related Sections: County clerk, see chapter 19, article 3. Proof of assessment and tax payment on certain vehicles, see 8-173 through 8-177. Law Review and Bar Journal References: Real estate leases in Kansas, Richard L. Zinn, 17 K.L.R. 707, 724, 725 (1969). Attorney General's Opinions: Lands or improvements omitted from listing on real property tax rolls. 81-187. Township road tax levies; effect of election on certification of budget and levy amount. 82-188. Ad valorem tax to be levied restricted by published proposed budget. 82-265. Local option gross earnings (intangibles) tax; repeal. 83-14. Duty of county clerk to execute and record plat. 83-71. Collection and disposal of solid waste by county; fee schedules. 84-97. Escaped taxes on personal property; time for payment. 86-75. CASE ANNOTATIONS 1. Effect of erroneous calculation by county clerk. Glenn v. Stewart, 78 Kan. 605, 606, 97 P. 863. 2. Excessive valuation; application to reduce valuation too late. Benn v. Slaymaker, 93 Kan. 64, 67, 143 P. 503. 3. Situs of annexed territory for taxation; duty of county clerk. Board of Education v. Barrett, 101 Kan. 568, 570, 167 P. 1068. 4. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312. 5. Date fixed herein is directory not mandatory. School District v. Clark County Comm'rs, 155 Kan. 636, 638, 127 P.2d 418. 6. Upon certification of action of state board of equalization, county clerk shall change valuations as directed. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 212, 223, 226, 228, 235, 237, 238, 253, 436 P.2d 982. 7. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 103, 483 P.2d 1111. 8. Cited in holding action by county clerk placing property on tax rolls was unauthorized under facts of case. Nickelson v. Board of County Commissioners, 209 Kan. 53, 55, 495 P.2d 1015. 9. 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). 10. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 338, 835 P.2d 699 (1992).

K.S.A. 79-1804 When tax due; lien on real property.

79-1804. When tax due; lien on real property. All taxes shall be due on the first day of November of each year. A lien for all taxes shall attach to the real property subject to the same on the first day of November in the year in which such tax is levied, and such lien shall continue until such taxes and penalty, charges and interest which may have accrued thereon, shall be paid by the owner of the property or other person liable to pay the same: Provided, That in the event fee title to such property shall be acquired on or after the first day of January in any year and before the first day of November in such year by the United States government by purchase, condemnation or otherwise or shall be acquired by purchase, condemnation or otherwise for use exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent or charitable purposes, then the taxes shall become due immediately upon such property and a lien for such taxes shall attach to all such real estate prior to its being so conveyed or acquired, said taxes to be computed upon the basis of the levy for the year last preceding in which such property is so conveyed or acquired, and the amount of tax due shall be that proportion of the full year's tax as the period of the year to the date of the possession of such real property is taken under such condemnation proceedings or conveyance bears to the full year. The county clerk shall immediately compute such taxes and certify the same to the county treasurer who shall proceed to collect such taxes as provided by law: Provided further, however, When property is acquired by condemnation proceedings the county treasurer shall certify the amount of the taxes to the court having jurisdiction of the condemnation proceedings in order that the notice may be served upon the lien holders as provided by law; the county attorney may also collect the amount of such taxes by civil action against the persons liable therefor. L. 1876, ch. 34, § 85; R.S. 1923, 79-1804; L. 1949, ch. 467, § 1; L. 1959, ch. 365, § 28; June 30. Source or prior law: L. 1866, ch. 118, § 62; G.S. 1868, ch. 107, § 74. Law Review and Bar Journal References: "Survey of Kansas Law: Secured Transactions," J. Eugene Balloun, 32 K.L.R. 351, 366 (1984). Attorney General's Opinions: Lands or improvements omitted from listing on real property tax rolls. 81-187. Interest charges on delinquent special assessments. 82-3. Local option gross earnings (intangibles) tax; repeal. 83-14. Certification of city tax levies, time; payments by county treasurer. 84-105. Time for payment of real estate taxes; book of plats; receipt for taxes required. 85-81. Escaped taxes on personal property; time for payment. 86-75. Real estate foreclosure by county order of sale, deed, execution and recordation; tax lien. 88-175. Groundwater management district powers; annual assessment against landowners; reduction of district; disposition of funds. 89-23. Voluntary transfer of personal property before tax paid; lien. 90-121. Timing of elimination of gross earnings tax by cities and municipalities. 93-84. Tax foreclosure proceedings; K.S.A. 60-2201 and doctrine of lis pendens applied. 97-87. Payment of real estate taxes on land before plat recorded; taxes "due and owing." 98-14. CASE ANNOTATIONS 1. Tax deed not invalid because taxes for previous years included. Walker v. Douglass, 2 Kan. App. 706, 709, 43 P. 1143. 2. Homestead not exempt from lien for taxes. Canine v. Finnup, 5 Kan. App. 798, 799, 48 P. 992. 3. Void tax deed; ejectment; lien for taxes proper. Fairbanks v. Williams, 24 Kan. 16, 18; Russell v. Hudson, 28 Kan. 99, 101. 4. Change of county lines; tax deed held valid. Board of Regents v. Linscott, 30 Kan. 240, 261, 1 P. 81. 5. Sidewalk tax no lien upon premises until due and payable. Tull v. Royston, 30 Kan. 617, 618, 2 P. 866. 6. Taxes paid by mortgagee after last day; foreclosure proper. Ellwood v. Wolcott, 32 Kan. 526, 528, 4 P. 1056. 7. Sewer tax not a lien upon premises until tax is due. Gilmore, County Clerk v. Hentig, 33 Kan. 156, 172, 5 P. 781. 8. Time when lien attaches to property considered. Ritchie v. Mulvane, 39 Kan. 241, 251, 252, 17 P. 830. 9. Rights of grantees of purchaser at sheriff's sale; taxes unpaid. Gibson v. Gilman, 71 Kan. 320, 322, 80 P. 587. 10. Lien not destroyed by tender and refusal of valid taxes. Schiffer v. Douglass, 74 Kan. 231, 233, 86 P. 132. 11. Purchaser of void tax deed may have lien for taxes. Doty v. Maddux, 82 Kan. 416, 419, 108 P. 854. 12. Warranty against encumbrance; when lien for special assessments attached. Armstrong v. Trust Co., 96 Kan. 722, 723, 725, 153 P. 507. 13. When mandamus to compel tax levy must be instituted. School District v. Stanton County, 99 Kan. 763, 162 P. 1165. 14. Cited in considering when exempt character attaches. Trinity Evangelical Lutheran Church v. Wyandotte County Comm'rs, 118 Kan. 742, 745, 236 P. 809; City of Wichita v. Anderson, 119 Kan. 241, 237 P. 1024. 15. Cited in refusing to confirm a tax sale. Montgomery County Comm'rs v. Allen, 138 Kan. 265, 266, 25 P.2d 374. 16. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312. 17. Void tax deed; judgment obtained by tax-deed holder supersedes lien hereunder. Bryant v. Clements, 142 Kan. 154, 158, 46 P.2d 7. 18. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 Kan. 59, 62, 46 P.2d 27. 19. Current unpaid taxes should be included in tax foreclosure judgment. Shawnee County Comm'rs v. Abbott, 155 Kan. 154, 157, 123 P.2d 318. 20. Mentioned; grantor liable under K.S.A. 79-1805. City of Arkansas City v. Ranney-Davis Mercantile Co., 179 Kan. 193, 194, 195, 294 P.2d 262. 21. Tax foreclosure judgment; provisions limiting time for challenge (K.S.A. 79-2804b) applicable to owners though not parties to action. Robertson v. Lemmon, 189 Kan. 619, 623, 371 P.2d 175. 22. Realty acquired by War Assets Administration prior to November 1 not taxable that year. Board of County Comm'rs v. United States, 105 F. Supp. 995, 1002. 23. County clerk's duties discussed; mandamus action involving uniform and equal assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 223, 226, 238, 436 P.2d 982. 24. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 103, 483 P.2d 1111. 25. Property taxes due when all annual income received; even though estate in land terminates before lien attaches. Rewerts v. Whittington, 1 Kan. App. 2d 557, 561, 563, 571 P.2d 58. 26. Delinquent taxes may be protested under K.S.A. 79-2005. In re Tax Protest of Rice, 228 Kan. 600, 603, 620 P.2d 312. 27. Voluntarily surrendered secured property not obtained through legal process; tax lien does not attach to buyer of same. Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 229 Kan. 511, 512, 625 P.2d 494. 28. Challenge to additional tax creating lien hereunder involves adverse interest in property controlled by K.S.A. 60-507. Crawford v. Board of Johnson County Comm'rs, 13 Kan. App. 2d 592, 593, 776 P.2d 832 (1989). 29. Insolvent employer's obligation under Kansas workers compensation act was nontax in nature; not entitled to tax priority in bankruptcy. In Re Payne, 27 B.R. 809, 810, 814 (1983). 30. County tax liens which relate back before debtor's bankruptcy do not give county lien for unassessed taxes. In re Prairie Mining, Inc., 194 B.R. 248, 252 (1995). 31. Cited; Indian land excluded from boundaries of state not subject to taxation unless specifically included by treaty or act of Congress; state taxation of fee-patented Indian-owned land may be proper. In re Tax Exemption Application of Kaul, 261 Kan. 755, 766, 933 P.2d 717 (1997). 32. Taxes could not be treated as unsecured eighth priority claims under bankruptcy code under facts of the case. In re Bouton, 434 B.R. 624 (2010).

K.S.A. 79-1805 Payment of tax as between grantor and grantee.

79-1805. Payment of tax as between grantor and grantee. As between grantor and grantee of any land, where there is no express agreement as to which shall pay the taxes that may be assessed thereon, if such land is conveyed on or after the first day of January and before the first day of November, then the grantee shall pay the same; if conveyed on or after the first day of November and before the first day of the next ensuing January, then the grantor shall pay them: Provided, That in the event the real estate shall be acquired on or after the first day of January in any year by the United States by purchase, condemnation or otherwise or shall be acquired by purchase, condemnation or otherwise and used exclusively for state, county, municipal, literary, educational, scientific, religious, benevolent or charitable purposes, then the grantor shall pay the taxes as provided in K.S.A. 79-1804 . R.S. 1923, 79-1805; L. 1949, ch. 467, § 2; L. 1959, ch. 365, § 29; June 30. Source or prior law: L. 1862, ch. 198, § 12; L. 1866, ch. 118, § 103; G.S. 1868, ch. 107, § 140; L. 1876, ch. 34, § 86. CASE ANNOTATIONS 1. Section not applicable to sales by sheriff at judicial sale. Gibson v. Gilman, 71 Kan. 320, 323, 80 P. 587. 2. Two deeds given; land held conveyed by first deed; taxes. Bigger v. Underwood, 88 Kan. 325, 330, 128 P. 187. 3. Warranty against encumbrance; when lien for special assessments attached. Armstrong v. Trust Co., 96 Kan. 722, 723, 725, 153 P. 507. 4. Grantee takes possession in September; final payment following March; taxes. Gault v. Hurd, 103 Kan. 51, 52, 172 P. 1011. 5. Deed delivered December 10, 1949; grantor liable for that year. City of Arkansas City v. Ranney-Davis Mercantile Co., 179 Kan. 193, 194, 195, 196, 294 P.2d 262. 6. Property taxes due when all annual income received; even though estate in land terminates before lien attaches. Rewerts v. Whittington, 1 Kan. App. 2d 557, 561, 563, 571 P.2d 58. 7. Cited; controls payment of taxes under option agreement to purchase building. Anderson v. Overland Park Credit Union, 231 Kan. 97, 104, 643 P.2d 120 (1982).

K.S.A. 79-1806 County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles.

79-1806. County clerk to transmit statement of levies to state director of property valuation; report and statement by director; report of taxes levied on and values of motor vehicles. (a) The county clerk shall, on or before November 15 in each year, transmit to the director of property valuation, on forms to be prepared and supplied by the director of property valuation, a statement showing the total amount of taxes, other than motor vehicle taxes collected pursuant to article 51 of chapter 79 of the Kansas Statutes Annotated, levied in the county for all purposes in such year, and the rate percent. The director of property valuation shall include the statement in the director's report to the governor and the legislature. On or before November 30, the director of property valuation shall transmit to the director of accounts and reports and to the state treasurer a statement showing the valuation, levy and amount of tax for state purposes in each county in the state. (b) On or before January 15, 1982, and on or before January 15 of each year thereafter, the county clerk of each county shall report to the director of property valuation the total amount of taxes levied within the county upon motor vehicles under the provisions of article 51 of chapter 79 of the Kansas Statutes Annotated and the total of the taxable values utilized in the computation of such tax. L. 1876, ch. 34, § 87; L. 1909, ch. 243, § 11; R.S. 1923, 79-1806; L. 1937, ch. 359, § 2; L. 1979, ch. 309, § 16; L. 1981, ch. 381, § 1; July 1. Source or prior law: L. 1866, ch. 118, § 63; G.S. 1868, ch. 107, § 75. CASE ANNOTATIONS 1. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 103, 483 P.2d 1111.

K.S.A. 79-1807 Change in boundary of taxing district; effective for tax purposes, when.

79-1807. Change in boundary of taxing district; effective for tax purposes, when. (a) Except as provided in subsection (b) of this section, whenever any of the territory of a municipality or other taxing district is annexed, attached, or transferred to another municipality or other taxing district on or before April 1 of any year, or whenever an entire municipality or other taxing district is merged or consolidated with another municipality or taxing district on or before April 1 of any year, such annexation, attachment, transfer, merger, or consolidation shall take effect for tax purposes as of the last day of December preceding such annexation, attachment, transfer, merger or consolidation: Provided, That the taxes due on November 1 next preceding the date said organization, incorporation, or change takes effect for taxation purposes shall be collected and distributed as before assessed and levied; (b) Whenever any of the territory of a school district or community junior college district is attached or transferred to another school district or community junior college district on or before July 1 of any year, or whenever any school district or community junior college district is organized on or before July 1 of any year, or whenever any entire school district or community junior college district is attached to or consolidated with one or more other school districts or community junior college districts on or before July 1 of any year, such attachment, transfer, consolidation or organization shall take effect for tax purposes as of the last day of December preceding the effective date of such attachment, transfer, consolidation or organization: Provided, That the taxes due on November 1 next preceding the date said attachment, transfer, consolidation or organization takes effect for taxation purposes shall be collected and distributed as before assessed and levied. L. 1927, ch. 324, § 1; L. 1957, ch. 489, § 1; L. 1959, ch. 365, § 30; L. 1963, ch. 461, § 1; L. 1965, ch. 517, § 1; L. 1969, ch. 334, § 8; April 28. Attorney General's Opinions: Township hospital districts — attachment of territory; effective date. 84-52. Change in boundary of taxing district; effect of annexation. 86-30. Annexation of townships. 86-82. Change of boundary of taxing district; effect on motor vehicle taxes. 86-98. Duties of county extension council treasurers; moneys in account at end of budget year. 89-55. CASE ANNOTATIONS 1. Mentioned but not applied in discussing rural high school budget and tax levy. School Board v. Rupp, 152 Kan. 636, 642, 106 P.2d 669. 2. Attachment of territory to rural high district; when effective; appeal. Rural High School Joint Dist. v. Pope, 168 Kan. 45, 48, 51, 53, 210 P.2d 587. 3. Effect of common-school district maintaining high school on community high boundaries discussed. School Dist. v. Sarvis, 168 Kan. 53, 57, 210 P.2d 828. 4. Transfer of school territory; taxes paid under protest refunded; no error. Rural High-School District No. 3 v. Baker, 176 Kan. 647, 652, 272 P.2d 1073.

K.S.A. 79-1807a

K.S.A. 79-1808 Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds.

79-1808. Special fund to pay special assessments on real estate owned by taxing unit or municipality; tax levy, use of proceeds. Whenever any taxing subdivision or municipality of the state of Kansas is the owner of real estate against which special assessments are levied by any other taxing subdivision or municipality to pay for public improvements benefiting such real estate, the governing body or officer authorized to levy taxes for the taxing subdivision or municipality owning such real estate shall have authority to make such levies as may be necessary to provide funds to pay such special assessments against its property, and interest thereon, and, in the case of cities and counties, to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774 , and amendments thereto, by cities located in the county and the proceeds thereof shall be placed in a special assessment fund. Said tax levy shall be separate and in addition to all other levies authorized or limited by law and shall not be subject to the aggregate tax levy limitation prescribed by article 19 of chapter 79 of the Kansas Statutes Annotated, or acts amendatory thereof or supplemental thereto. Such special assessment fund shall not be subject to the provisions of K.S.A. 79-2925 to 79-2936 , inclusive, or acts amendatory thereof or supplemental thereto, except that in making the budgets of such taxing subdivisions or municipalities the amounts credited to and the amount on hand in, such special assessment fund and the amount expended therefrom shall be shown thereon for the information of the taxpayers of such taxing subdivisions or municipalities. L. 1949, ch. 479, § 1; L. 1951, ch. 480, § 1; L. 1979, ch. 52, § 196; July 1. Cross References to Related Sections: Apportionment on lot or tract in cities, see 79-427.

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