Session of 1998
                   
HOUSE BILL No. 2599
         
By Special Committee on Assessment and Taxation
         
12-17
            9             AN ACT relating to property taxation; concerning the collection of delin-
10             quent personal property tax; amending K.S.A. 79-2101 and repealing
11             the existing section.
12            
13       Be it enacted by the Legislature of the State of Kansas:
14           Section 1. K.S.A. 79-2101 is hereby amended to read as follows:
15       79-2101. Except as provided by K.S.A. 79-2017, and amendments thereto,
16       all the taxes on personal property that remain due and unpaid on February
17       16 January 1 or July 1 shall be collected in the following manner:
18           The county treasurer, between on or before February 20 and 25, shall
19       send a notice by mail to the person, firm, unincorporated association,
20       company or corporation to whom such taxes were assessed, and which
21       remain unpaid on February 16 January 1 of any year, to its post office
22       address as shown by the records in the office of the county clerk treasurer.
23       The county treasurer, between July 10 and 15 on or before July 10, shall
24       send a notice by mail to the person, firm, unincorporated association,
25       company or corporation to whom such taxes were assessed, and which
26       remain unpaid on July 1 of any year, to its post office address as shown
27       by the records in the office of the county clerk treasurer. Failure to re-
28       ceive any such notice shall not relieve such person, firm, unincorporated
29       association, company or corporation defaulting in payment of personal
30       taxes from any interest and costs attached thereto. Such notice shall state
31       the amount of personal tax charged against the party, and notify the party
32       that the tax may be paid by paying interest thereon from the date it
33       became due and payable to date of payment computed under the pro-
34       visions of K.S.A. 79-2004a, and amendments thereto.
35           If such taxes remain unpaid for a period of 30 14 days after mailing such
36       notice, the county treasurer shall issue a warrant signed by the trea-
37       surer directed to the sheriff of the county, commanding the sheriff to
38       levy the amount of such unpaid taxes and the interest thereon, together
39       with the costs of executing the warrant and the sheriff's fees for collecting
40       the same, upon any personal property, tangible or intangible, of the per-
41       son, firm, unincorporated association, company or corporation to whom
42       such taxes were assessed. Such warrant shall be delivered to the sheriff.
43       Upon receipt of such tax warrant, the sheriff shall proceed to collect the

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  1       taxes the same as upon execution, except that where such taxes were
  2       levied and assessed pursuant to K.S.A. 79-329 through 79-334, and
  3       amendments thereto, ;(tri-stars)ey shall be collected as follows:
  4           The sheriff shall cause notice to be given by registered mail to the
  5       purchaser of the oil and gas from such lease of the amount of such delin-
  6       quent taxes and the name of the person against whom they were assessed
  7       and from. From and after the receipt of such notice such purchaser shall
  8       not pay ;ø the person any decimal interest owner of such lease owing the
  9       taxes any of the proceeds of the sale of any oil or gas from such lease, but
10       shall pay the proceeds to the sheriff until the full amount of such taxes
11       and costs are paid after which the purchaser may resume the payments
12       for such oil or gas to such person, but this exception shall not prevent the
13       levy of an execution and sale of the leasehold interest or the physical
14       personal property on any such lease for the payment of delinquent taxes
15       owed by its owner. Tax warrants issued for the collection of taxes levied
16       and assessed pursuant to K.S.A. 79-329 through 79-334, and amendments
17       thereto, shall not be required to be returned prior to 24 months after
18       issuance.
19           The sheriff, as soon as ;(tri-stars)e sheriff collects collecting the tax warrant,
20       shall make a return thereof and shall make a return of all tax warrants
21       delivered to the sheriff on or before October 1 of the year following the
22       year in which the tax was levied, except as otherwise provided by the
23       preceding paragraph. If the warrant so returned shows that the tax has
24       been collected, the sheriff shall pay the tax to the county treasurer. If
25       such return shows that such tax has not been collected, the county trea-
26       surer shall file with the clerk of the district court of the treasurer's county
27       an abstract of the total amount of unpaid taxes and interest due plus
28       penalties and costs of executing the warrant. The clerk shall enter the
29       total amount of the unpaid taxes in the appearance docket and note the
30       entry in general index. No fee shall be charged for making the entry. The
31       total amount shall become a judgment in the same manner and to the
32       same extent as any other judgment under the code of civil procedure and
33       shall become a lien on real estate from and after the time of the filing
34       thereof. A transcript of the judgment may be filed with the clerk of the
35       district court in any other county and when it is entered in the manner
36       provided above it shall become a lien upon real estate located in such
37       county in the same manner as is provided in case of other judgments,
38       except that no fee shall be charged for making the entry. Execution, gar-
39       nishment or other proceedings in aid of execution may issue within the
40       county or to any other county on the judgment in the same manner as
41       on judgments under the code of civil procedure except that any real estate
42       taken upon execution for the collection of such taxes shall be sold without
43       appraisement. None of the exemptions provided for in the code of civil

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  1       procedure shall apply to any such judgment but no such judgment se-
  2       cured for taxes on personal property shall be levied against a homestead.
  3           At the time of filing the abstract of the taxes, interest, penalties and
  4       costs of executing the warrant with the clerk of the district court, the
  5       county treasurer shall serve notice, in writing, on the county attorney of
  6       such filing. It shall be the duty of the county attorney to commence such
  7       proceedings as are necessary for the collection of such judgment. If ex-
  8       ecution is not issued within five years from the date of the entry of any
  9       such judgment, or if five years shall have intervened between the date of
10       the last execution issued on such judgment, and the time of issuing an-
11       other writ of execution thereon, such judgment shall become dormant,
12       and shall cease to operate as a lien on the real estate of the delinquent
13       taxpayer. Such dormant judgment may be revived in like manner as dor-
14       mant judgments under the code of civil procedure. Any such judgment
15       remaining uncollected after 20 years may be allowed to become dormant
16       if the county commissioners determine, after consideration of all relevant
17       facts, that it is not reasonable to expect such judgment will be collected.
18       The board of county commissioners may allow such judgment to become
19       dormant at any time if the original amount of the judgment was less than
20       $50.
21           Sec. 2. K.S.A. 79-2101 is hereby repealed.
22           Sec. 3. This act shall take effect and be in force from and after its
23       publication in the statute book.
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