Session of 1999
HOUSE BILL No. 2335
By Representative Flora
2-9
9 AN ACT concerning delinquent property taxes; relating to notice
10 thereof; amending K.S.A. 79-2001 and repealing the existing section;
11 also repealing K.S.A. 19-547 and 79-2003.
12
13 Be it enacted by the Legislature of the State of Kansas:
14 Section 1. K.S.A. 79-2001 is hereby amended to read as follows: 79-
15 2001. (a) As soon as the county treasurer receives the tax roll of the
16 county, the treasurer shall enter in a column opposite the description of
17 each tract or parcel of land the amount of unpaid taxes and the date of
18 unredeemed sales, if any, for previous years on such land. The treasurer
19 shall cause a notice to be published in the official county paper once each
20 week for three consecutive weeks, stating in the notice the amount of
21 taxes charged for state, county, township, school, city or other purposes
22 for that year, on each $1,000 of valuation.
23 (b) (a) Each year after receipt of the tax roll from the county clerk
24 and before December 15, the treasurer shall mail to each taxpayer, as
25 shown by the rolls, a tax statement which indicates the taxing unit, as-
26 sessed value of real and personal property, the mill levy and tax due. In
27 addition, with respect to land devoted to agricultural use, such statement
28 shall indicate the acreage and description of each parcel of such land.
29 The tax statement shall also shall indicate separately each parcel of real
30 property which is separately classified for property tax purposes. The
31 county appraiser shall provide the information necessary for the county
32 treasurer to comply with the provisions of this section. The tax statement
33 also may include the intangible tax due the county. All items may be on
34 one statement or may be shown on separate statements and may be on a
35 form prescribed by the county treasurer. The statement shall be mailed
36 to the last known address of the taxpayer or to a designee authorized by
37 the taxpayer to accept the tax statement, if the designee has an interest
38 in receiving the statement. When any statement is returned to the county
39 treasurer for failure to find the addressee, the treasurer shall make a
40 diligent effort to find a forwarding address of the taxpayer and mail the
41 statement to the new address. All tax statements mailed pursuant to this
42 section shall be mailed by first-class mail. The requirement for mailing a
43 tax statement shall extend only to the initial statement required to be
HB 2335
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1 mailed in each year and to any follow-up required by this section.
2 (c) For tax year 1998, and all tax years thereafter,
3 (b) After receipt of the tax roll from the county clerk and before
4 December 15, the treasurer shall mail to each taxpayer, as shown by the
5 tax rolls, a tax information form which indicates the taxing unit, assessed
6 value of real property for the current and next preceding taxable year,
7 the mill levy for the current and next preceding taxable year and, in the
8 case of unified school districts, the mill levy required by K.S.A. 72-6431,
9 and amendments thereto, shall be separately indicated, the tax due and
10 an itemization of each taxing unit's mill levy for the current and next
11 preceding taxable year and the percentage change in the amount of rev-
12 enue produced therefrom, if any. In addition, with respect to land de-
13 voted to agricultural use, such form shall indicate the acreage and de-
14 scription of each parcel of such land. The tax information form shall also
15 shall indicate separately each parcel of real property which is separately
16 classified for property tax purposes. The county appraiser shall provide
17 the information necessary for the county treasurer to comply with the
18 provisions of this section. The tax information form may be separate from
19 the tax statement or a part of the tax statement. The tax information form
20 shall be in a format prescribed by the director of property valuation. The
21 tax information form shall be mailed to the last known address of the
22 taxpayer. When a tax information form is returned to the county treasurer
23 for failure to find the addressee, the treasurer shall make a diligent effort
24 to find a forwarding address of the taxpayer and mail the tax information
25 form to the new address. All tax information forms mailed pursuant to
26 this section shall be mailed by first class mail.
27 Sec. 2. K.S.A. 19-547, 79-2001 and 79-2003 are hereby repealed.
28 Sec. 3. This act shall take effect and be in force from and after its
29 publication in the statute book.