As Amended by Senate Committee
Session of 2000
SENATE BILL No. 417
By Committee on Assessment and Taxation
1-18
10 AN ACT amending
the homestead property tax refund act; concerning
11 the filing date
and the resolution of appeals; amending K.S.A.
79-
12 4505
79-4517 and repealing the existing section;
also repealing
13 K.S.A. 79-4512
and 79-4514.
14
15 Be it enacted by the Legislature of the
State of Kansas:
16 Section
1. K.S.A. 79-4505 is hereby amended to read as follows:
79-
17 4505. Except as provided in K.S.A.
79-4517, and amendments thereto,
18 no claim in respect of property
taxes levied in any year shall be paid or
19 allowed unless such claim is
actually filed with and in the possession of
20 the department of revenue on or
before April
October 15 of the year
next
21 succeeding the year in which said
taxes were levied.
22 Sec. 2. K.S.A. 79-4505
is hereby repealed.
23 New
Section 1. Insofar as the same may be made
applicable,
24 the provisions of K.S.A. 79-3226, and
amendments thereto, shall
25 apply to claims for refunds allowable
pursuant to the homestead
26 property tax refund act which may
become in dispute.
27 Sec.
2. K.S.A. 79-4517 is hereby amended to read as
follows:
28 79-4517. For claims in respect of
property taxes levied in 1976 or in
29 any year subsequent
thereto, the director of taxation
may: (a) extend
30 the time for filing any claim
under the provisions of this act; or
accept
31 a claim filed after the filing
deadline when good cause exists
therefor;
32 or (b) accept a claim filed after
the deadline for filing in the case of
33 sickness, absence or disability of
the claimant if said
the claim has been
34 filed within four
(4) years of said
the deadline.
35 Sec.
3. K.S.A. 79-4512, 79-4514 and 79-4517 are hereby
36 repealed.
37 Sec. 3.
4. This act shall take effect and be in force
from and after its
38 publication in the statute book.