As Amended by Senate Committee
         

          Session of 1997
                   
SENATE BILL No. 108
         
By Committee on Assessment and Taxation
         
1-27
          10             AN ACT relating to collection of delinquent oil and gas personal property
11             tax; amending K.S.A. 1996 Supp. 79-2101 and K.S.A. 1997 Supp. 19-
12             101a and repealing the existing section sections.
13            
14       Be it enacted by the Legislature of the State of Kansas:
15           Section 1. K.S.A. 1996 Supp. 79-2101 is hereby amended to read as
16       follows: 79-2101. Except as provided by K.S.A. 79-2017, and amendments
17       thereto, all the taxes on personal property that remain due and unpaid
18       on February 16 January 1 or July 1 shall be collected in the following
19       manner:
20           The county treasurer, between on or before February 20 and 25, shall
21       send a notice by mail to the person, firm, unincorporated association,
22       company or corporation to whom such taxes were assessed, and which
23       remain unpaid on February 16 January 1 of any year, to its post office
24       address as shown by the records in the office of the county clerk trea-
25       surer. The county treasurer, between on or before July 10 and 15, shall
26       send a notice by mail to the person, firm, unincorporated association,
27       company or corporation to whom such taxes were assessed, and which
28       remain unpaid on July 1 of any year, to its post office address as shown
29       by the records in the office of the county clerk treasurer. Failure to
30       receive any such notice shall not relieve such person, firm, unincorporated
31       association, company or corporation defaulting in payment of personal
32       taxes from any interest and costs attached thereto. Such notice shall state
33       the amount of personal tax charged against the party, and notify the party
34       that the tax may be paid by paying interest thereon from the date it
35       became due and payable to date of payment computed under the pro-
36       visions of K.S.A. 79-2004a, and amendments thereto.
37           If such taxes remain unpaid for a period of 30 14 days after mailing
38       such notice, the county treasurer shall issue a warrant signed by the trea-
39       surer directed to the sheriff of the county, commanding the sheriff to
40       levy the amount of such unpaid taxes and the interest thereon, together
41       with the costs of executing the warrant and the sheriff's fees for col-
42       lecting the same, upon any personal property, tangible or intangible, of
43       the person, firm, unincorporated association, company or corporation to

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  1       whom such taxes were assessed. Also, such warrant shall be filed of record
  2       with the appropriate register of deeds and such filing shall constitute a
  3       lien on such personal property from and after the time of the recording
  4       thereof. Such warrant shall be delivered to the sheriff. Upon receipt of
  5       such tax warrant, the sheriff shall proceed to collect the taxes the same
  6       as upon execution, except that where such taxes were levied and assessed
  7       pursuant to K.S.A. 79-329 through 79-334, and amendments thereto, they
  8       shall be collected as follows:
  9           The sheriff or county treasurer shall cause notice to be given by
10       registered mail to the purchaser of the oil and gas from such lease of the
11       amount of such delinquent taxes and the name of the person against
12       whom they were assessed and from. From and after the receipt of such
13       notice such purchaser shall not pay to the person owing the taxes or any
14       holder of a working interest in such lease any of the proceeds of the sale
15       of any oil or gas from such lease, but shall pay the proceeds to the sheriff
16       until the full amount of such taxes and costs are paid after which the
17       purchaser may resume the payments for such oil or gas to such person,
18       but this exception shall not prevent the levy of an execution and sale of
19       the leasehold interest or the physical personal property on any such lease
20       for the payment of delinquent taxes owed by its owner. Tax warrants
21       issued pursuant to this paragraph K.S.A. 79-329 through 79-334, and
22       amendments thereto shall not be required to be returned prior to 24
23       months after issuance.
24           The sheriff, as soon as the sheriff collects collecting the tax warrant,
25       shall make a return thereof and shall make a return of all tax warrants
26       delivered to the sheriff on or before October 1 of the year following the
27       year in which the tax was levied except as otherwise provided by the
28       preceding paragraph. If the warrant so returned shows that the tax has
29       been collected, the sheriff shall pay the tax to the county treasurer. If
30       such return shows that such tax has not been collected, the county trea-
31       surer shall file with the clerk of the district court of the treasurer's county
32       an abstract of the total amount of unpaid taxes and interest due plus
33       penalties and costs of executing the warrant. The clerk shall enter the
34       total amount of the unpaid taxes in the appearance docket and note the
35       entry in general index. No fee shall be charged for making the entry. The
36       total amount shall become a judgment in the same manner and to the
37       same extent as any other judgment under the code of civil procedure and
38       shall become a lien on real estate from and after the time of the filing
39       thereof. A transcript of the judgment may be filed with the clerk of the
40       district court in any other county and when it is entered in the manner
41       provided above it shall become a lien upon real estate located in such
42       county in the same manner as is provided in case of other judgments,
43       except that no fee shall be charged for making the entry. Execution, gar-

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  1       nishment or other proceedings in aid of execution may issue within the
  2       county or to any other county on the judgment in the same manner as
  3       on judgments under the code of civil procedure except that any real estate
  4       taken upon execution for the collection of such taxes shall be sold without
  5       appraisement. None of the exemptions provided for in the code of civil
  6       procedure shall apply to any such judgment but no such judgment se-
  7       cured for taxes on personal property shall be levied against a homestead.
  8           At the time of filing the abstract of the taxes, interest, penalties and
  9       costs of executing the warrant with the clerk of the district court, the
10       county treasurer shall serve notice, in writing, on the county attorney of
11       such filing. It shall be the duty of the county attorney to commence such
12       proceedings as are necessary for the collection of such judgment. If ex-
13       ecution is not issued within five years from the date of the entry of any
14       such judgment, or if five years shall have intervened between the date of
15       the last execution issued on such judgment, and the time of issuing an-
16       other writ of execution thereon, such judgment shall become dormant,
17       and shall cease to operate as a lien on the real estate of the delinquent
18       taxpayer. Such dormant judgment may be revived in like manner as dor-
19       mant judgments under the code of civil procedure. Any such judgment
20       remaining uncollected after 20 years may be allowed to become dormant
21       if the county commissioners determine, after consideration of all relevant
22       facts, that it is not reasonable to expect such judgment will be collected.
23       The board of county commissioners may allow such judgment to become
24       dormant at any time if the original amount of the judgment was less than
25       $50.
26           Sec. 2. K.S.A. 1997 Supp. 19-101a is hereby amended to read
27       as follows: 19-101a. (a) The board of county commissioners may
28       transact all county business and perform all powers of local legis-
29       lation and administration it deems appropriate, subject only to the
30       following limitations, restrictions or prohibitions:
31           (1) Counties shall be subject to all acts of the legislature which
32       apply uniformly to all counties.
33           (2) Counties may not consolidate or alter county boundaries.
34           (3) Counties may not affect the courts located therein.
35           (4) Counties shall be subject to acts of the legislature prescrib-
36       ing limits of indebtedness.
37           (5) In the exercise of powers of local legislation and administra-
38       tion authorized under provisions of this section, the home rule
39       power conferred on cities to determine their local affairs and gov-
40       ernment shall not be superseded or impaired without the consent of
41       the governing body of each city within a county which may be af-
42       fected.
43           (6) Counties may not legislate on social welfare administered

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  1       under state law enacted pursuant to or in conformity with public
  2       law No. 271--74th congress, or amendments thereof.
  3           (7) Counties shall be subject to all acts of the legislature con-
  4       cerning elections, election commissioners and officers and their du-
  5       ties as such officers and the election of county officers.
  6           (8) Counties shall be subject to the limitations and prohibitions
  7       imposed under K.S.A. 12-187 to 12-195, inclusive, and amendments
  8       thereto, prescribing limitations upon the levy of retailers' sales taxes
  9       by counties.
10           (9) Counties may not exempt from or effect changes in statutes
11       made nonuniform in application solely by reason of authorizing
12       exceptions for counties having adopted a charter for county gov-
13       ernment.
14           (10) No county may levy ad valorem taxes under the authority
15       of this section upon real property located within any redevelopment
16       area established under the authority of K.S.A. 12-1772, and amend-
17       ments thereto, unless the resolution authorizing the same specifi-
18       cally authorized a portion of the proceeds of such levy to be used
19       to pay the principal of and interest upon bonds issued by a city
20       under the authority of K.S.A. 12-1774, and amendments thereto.
21           (11) Counties shall have no power under this section to exempt
22       from any statute authorizing or requiring the levy of taxes and pro-
23       viding substitute and additional provisions on the same subject, un-
24       less the resolution authorizing the same specifically provides for a
25       portion of the proceeds of such levy to be used to pay a portion of
26       the principal and interest on bonds issued by cities under the au-
27       thority of K.S.A. 12-1774, and amendments thereto.
28           (12) Counties may not exempt from or effect changes in the pro-
29       visions of K.S.A. 19-4601 to 19-4625, inclusive, and amendments
30       thereto.
31           (13) Except as otherwise specifically authorized by K.S.A. 12-
32       1,101 to 12-1,109, inclusive, and amendments thereto, counties may
33       not levy and collect taxes on incomes from whatever source derived.
34           (14) Counties may not exempt from or effect changes in K.S.A.
35       19-430, and amendments thereto. Any charter resolution adopted
36       by a county prior to July 1, 1983, exempting from or effecting
37       changes in K.S.A. 19-430, and amendments thereto, is null and void.
38           (15) Counties may not exempt from or effect changes in K.S.A.
39       19-302, 19-502b, 19-503, 19-805 or 19-1202, and amendments
40       thereto.
41           (16) Counties may not exempt from or effect changes in K.S.A.
42       13-13a26, and amendments thereto. Any charter resolution adopted
43       by a county, prior to the effective date of this act, exempting from

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  1       or effecting changes in K.S.A. 13-13a26, and amendments thereto,
  2       is null and void.
  3           (17) Counties may not exempt from or effect changes in K.S.A.
  4       71-301, and amendments thereto. Any charter resolution adopted
  5       by a county, prior to the effective date of this act, exempting from
  6       or effecting changes in K.S.A. 71-301, and amendments thereto, is
  7       null and void.
  8           (18) Counties may not exempt from or effect changes in K.S.A.
  9       19-15,139, 19-15,140 and 19-15,141, and amendments thereto. Any
10       charter resolution adopted by a county prior to the effective date
11       of this act, exempting from or effecting changes in such sections is
12       null and void.
13           (19) Counties may not exempt from or effect changes in the pro-
14       visions of K.S.A. 12-1223, 12-1225, 12-1225a, 12-1225b, 12-1225c
15       and 12-1226, and amendments thereto, or the provisions of K.S.A.
16       1997 Supp. 12-1260 to 12-1270, inclusive, and amendments thereto,
17       and 12-1276, and amendments thereto.
18           (20) Counties may not exempt from or effect changes in the pro-
19       visions of K.S.A. 19-211, and amendments thereto.
20           (21) Counties may not exempt from or effect changes in the pro-
21       visions of K.S.A. 19-4001 to 19-4015, inclusive, and amendments
22       thereto.
23           (22) Counties may not regulate the production or drilling of any
24       oil or gas well in any manner which would result in the duplication
25       of regulation by the state corporation commission and the Kansas
26       department of health and environment pursuant to chapter 55 and
27       chapter 65 of the Kansas Statutes Annotated and any rules and reg-
28       ulations adopted pursuant thereto. Counties may not require any
29       license or permit for the drilling or production of oil and gas wells.
30       Counties may not impose any fee or charge for the drilling or pro-
31       duction of any oil or gas well.
32           (23) Counties may not exempt from or effect changes in K.S.A.
33       79-41a04, and amendments thereto.
34           (24) Counties may not exempt from or effect changes in K.S.A.
35       1997 Supp. 79-1611, and amendments thereto.
36           (25) Counties may not exempt from or effect changes in K.S.A.
37       1997 Supp. 79-1494, and amendments thereto.
38           (26) Counties may not exempt from or effect changes in subsec-
39       tion (b) of K.S.A. 19-202, and amendments thereto.
40           (27) Counties may not exempt from or effect changes in subsec-
41       tion (b) of K.S.A. 19-204, and amendments thereto.
42           (28) Counties may not exempt from or effect changes in K.S.A. 79-
43       2017 or 79-2101, and amendments thereto. Any charter resolution

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  1       adopted prior to the effective date of this act, which affected the provisions
  2       of K.S.A. 79-2017 or 79-2101, and amendments thereto, is hereby declared
  3       to be null and void.
  4           (b) Counties shall apply the powers of local legislation granted
  5       in subsection (a) by resolution of the board of county commission-
  6       ers. If no statutory authority exists for such local legislation other
  7       than that set forth in subsection (a) and the local legislation pro-
  8       posed under the authority of such subsection is not contrary to any
  9       act of the legislature, such local legislation shall become effective
10       upon passage of a resolution of the board and publication in the
11       official county newspaper. If the legislation proposed by the board
12       under authority of subsection (a) is contrary to an act of the legis-
13       lature which is applicable to the particular county but not uni-
14       formly applicable to all counties, such legislation shall become ef-
15       fective by passage of a charter resolution in the manner provided
16       in K.S.A. 19-101b, and amendments thereto.
17           Sec. 2. 3. K.S.A. 1996 Supp. 79-2101 is 79-2101 and K.S.A. 1997
18       Supp. 19-101a are hereby repealed.
19           Sec. 3. 4. This act shall take effect and be in force from and after its
20       publication in the statute book.
21      
22