[As Amended by House Committee of the Whole]          

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Session of 2000
          HOUSE BILL No. 2621           By Representatives Sloan and Findley           1-12          

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10             AN  ACT relating to property tax; concerning notification of county treas-
11             urers of real estate mortgage obligation satisfaction; amending K.S.A.
12             79-2001 and repealing the existing section.
13      
14       Be it enacted by the Legislature of the State of Kansas:
15             Section  1. K.S.A. 79-2001 is hereby amended to read as follows: 79-
16       2001. (a) As soon as the county treasurer receives the tax roll of the
17       county, the treasurer shall enter in a column opposite the description of
18       each tract or parcel of land the amount of unpaid taxes and the date of
19       unredeemed sales, if any, for previous years on such land. The treasurer
20       shall cause a notice to be published in the official county paper once each
21       week for three consecutive weeks, stating in the notice the amount of
22       taxes charged for state, county, township, school, city or other purposes
23       for that year, on each $1,000 of valuation.
24             (b) Each year after receipt of the tax roll from the county clerk and
25       before December 15, the treasurer shall mail to each taxpayer, as shown
26       by the rolls, a tax statement which indicates the taxing unit, assessed value
27       of real and personal property, the mill levy and tax due. In addition, with
28       respect to land devoted to agricultural use, such statement shall indicate
29       the acreage and description of each parcel of such land. The tax statement
30       shall also indicate separately each parcel of real property which is sepa-
31       rately classified for property tax purposes. The county appraiser shall pro-
32       vide the information necessary for the county treasurer to comply with
33       the provisions of this section. The tax statement also may include the
34       intangible tax due the county. All items may be on one statement or may
35       be shown on separate statements and may be on a form prescribed by
36       the county treasurer. The statement shall be mailed to the last known
37       address of the taxpayer or to a designee authorized by the taxpayer to
38       accept the tax statement, if the designee has an interest in receiving the
39       statement. When any statement is returned to the county treasurer for
40       failure to find the addressee, the treasurer shall make a diligent effort to
41       find a forwarding address of the taxpayer and mail the statement to the
42       new address. All tax statements mailed pursuant to this section shall be
43       mailed by first-class mail. The requirement for mailing a tax statement

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  1       shall extend only to the initial statement required to be mailed in each
  2       year and to any follow-up required by this section.
  3             (c) For tax year 1998, and all tax years thereafter, after receipt of the
  4       tax roll from the county clerk and before December 15, the treasurer
  5       shall mail to each taxpayer, as shown by the tax rolls, a tax information
  6       form which indicates the taxing unit, assessed value of real property for
  7       the current and next preceding taxable year, the mill levy for the current
  8       and next preceding taxable year and, in the case of unified school districts,
  9       the mill levy required by K.S.A. 72-6431, and amendments thereto, shall
10       be separately indicated, the tax due and an itemization of each taxing
11       unit's mill levy for the current and next preceding taxable year and the
12       percentage change in the amount of revenue produced therefrom, if any.
13       In addition, with respect to land devoted to agricultural use, such form
14       shall indicate the acreage and description of each parcel of such land.
15       The tax information form shall also indicate separately each parcel of real
16       property which is separately classified for property tax purposes. The
17       county appraiser shall provide the information necessary for the county
18       treasurer to comply with the provisions of this section. The tax informa-
19       tion form may be separate from the tax statement or a part of the tax
20       statement. The tax information form shall be in a format prescribed by
21       the director of property valuation. The tax information form shall be
22       mailed to the last known address of the taxpayer. When a tax information
23       form is returned to the county treasurer for failure to find the addressee,
24       the treasurer shall make a diligent effort to find a forwarding address of
25       the taxpayer and mail the tax information form to the new address. All
26       tax information forms mailed pursuant to this section shall be mailed by
27       first class mail.
28             (d) For the purpose of assisting county treasurers in the performance
29       of there [their] duty to provide taxpayers property tax statements, within
30       30 days subsequent to the [entering of record of] satisfaction of the
31       obligation evidenced by a real estate mortgage contract accordance
32       with the provisions of K.S.A. 58-2309a, and amendments thereto],
33       the mortgagee [register of deeds] shall notify the county treasurer of
34       the county within which the real estate is located of such satisfaction.
35       [The provisions of this subsection shall apply only when the mort-
36       gagee serves as the escrow agent for the mortgagor for the purpose
37       of paying property tax.] [For the purposes of this subsection, such
38       mortgage contract shall not be deemed satisfied if there is an
39       agreement for the making of future advances secured by such
40       contract.] 
41       Sec.  2. K.S.A. 79-2001 is hereby repealed.
42        Sec.  3. This act shall take effect and be in force from and after its
43       publication in the statute book.