Session of 2000
SENATE BILL No. 641
By Committee on Federal and State Affairs
2-17
10 AN ACT
concerning publication of notice of delinquent property taxes;
11 amending K.S.A.
19-547, 79-2001 and 79-2303 and repealing the ex-
12 isting sections.
13
14 Be it enacted by the Legislature of the
State of Kansas:
15 Section
1. K.S.A. 19-547 is hereby amended to read as follows: 19-
16 547. In addition to the duties required by
K.S.A. 79-2101, and amend-
17 ments thereto, each county treasurer,
within 10 days after October 1 of
18 each year, shall cause a statement to be
published with respect to unpaid
19 or partially unpaid delinquent personal
property tax returns made by the
20 sheriff as of October 1. Such statement
shall be published once each week
21 for three consecutive
weeks at least one time in the official county
news-
22 paper or in a newspaper of general
circulation in the county in accordance
23 with the provisions of K.S.A.
64-101, and amendments thereto. The state-
24 ment shall show the name of each delinquent
or partially delinquent tax-
25 payer, listed alphabetically, appearing on
such returns, followed by the
26 taxpayer's last known address and by the
total amount of unpaid taxes,
27 penalties and costs. The cost of such
publication shall be paid from the
28 general fund of such county, and $15 shall
be added to the tax due as
29 part of the costs of collection, to be
collected in the same manner as
30 provided by law for the collection of the
delinquent tax.
31 Sec.
2. K.S.A. 79-2001 is hereby amended to read as follows:
79-
32 2001. (a) As soon as the county treasurer
receives the tax roll of the
33 county, the treasurer shall enter in a
column opposite the description of
34 each tract or parcel of land the amount of
unpaid taxes and the date of
35 unredeemed sales, if any, for previous
years on such land. The treasurer
36 shall cause a notice to be published at
least one time in the official county
37 paper once each week for three
consecutive weeks, stating in the notice
38 or in a newspaper of general circulation
in the county. Such notice shall
39 state the amount of taxes charged
for state, county, township, school, city
40 or other purposes for that year, on each
$1,000 of valuation.
41 (b) Each year
after receipt of the tax roll from the county clerk and
42 before December 15, the treasurer shall
mail to each taxpayer, as shown
43 by the rolls, a tax statement which
indicates the taxing unit, assessed value
2
1 of real and personal property, the
mill levy and tax due. In addition, with
2 respect to land devoted to
agricultural use, such statement shall indicate
3 the acreage and description of each
parcel of such land. The tax statement
4 shall also
shall indicate separately each parcel of real property which
is
5 separately classified for property
tax purposes. The county appraiser shall
6 provide the information necessary for
the county treasurer to comply with
7 the provisions of this section. The
tax statement also may include the
8 intangible tax due the county. All
items may be on one statement or may
9 be shown on separate statements and
may be on a form prescribed by
10 the county treasurer. The statement shall
be mailed to the last known
11 address of the taxpayer or to a designee
authorized by the taxpayer to
12 accept the tax statement, if the designee
has an interest in receiving the
13 statement. When any statement is returned
to the county treasurer for
14 failure to find the addressee, the
treasurer shall make a diligent effort to
15 find a forwarding address of the taxpayer
and mail the statement to the
16 new address. All tax statements mailed
pursuant to this section shall be
17 mailed by first-class mail. The requirement
for mailing a tax statement
18 shall extend only to the initial statement
required to be mailed in each
19 year and to any follow-up required by this
section.
20 (c) For
tax year 1998, and all tax years thereafter, After receipt
of the
21 tax roll from the county clerk and before
December 15, the treasurer
22 shall mail to each taxpayer, as shown by
the tax rolls, a tax information
23 form which indicates the taxing unit,
assessed value of real property for
24 the current and next preceding taxable
year, the mill levy for the current
25 and next preceding taxable year and, in the
case of unified school districts,
26 the mill levy required by K.S.A. 72-6431,
and amendments thereto, shall
27 be separately indicated, the tax due and an
itemization of each taxing
28 unit's mill levy for the current and next
preceding taxable year and the
29 percentage change in the amount of revenue
produced therefrom, if any.
30 In addition, with respect to land devoted
to agricultural use, such form
31 shall indicate the acreage and description
of each parcel of such land.
32 The tax information form
shall also shall indicate separately each
parcel
33 of real property which is
separately classified separately for
property tax
34 purposes. The county appraiser shall
provide the information necessary
35 for the county treasurer to comply with the
provisions of this section. The
36 tax information form may be separate from
the tax statement or a part of
37 the tax statement. The tax information form
shall be in a format pre-
38 scribed by the director of property
valuation. The tax information form
39 shall be mailed to the last known address
of the taxpayer. When a tax
40 information form is returned to the county
treasurer for failure to find
41 the addressee, the treasurer shall make a
diligent effort to find a for-
42 warding address of the taxpayer and mail
the tax information form to the
43 new address. All tax information forms
mailed pursuant to this section
3
1 shall be mailed by first class
mail.
2 Sec.
3. K.S.A. 79-2303 is hereby amended to read as follows:
79-
3 2303. (a) The county treasurer shall
cause the notice and list prepared
4 under K.S.A. 79-2302, and amendments
thereto, to be published in the
5 official county newspaper or in a
newspaper of general circulation in the
6 county in accordance with the
provisions of K.S.A. 64-101, and amend-
7 ments thereto. The
notice and list shall be submitted to the newspaper
8 on or before August
1 15 of each year and shall be published
once each
9 week for three consecutive
weeks at least once during the week imme-
10 diately prior to the week when the day of
sale will occur. The county
11 treasurer also shall cause a copy of the
list and notice to be posted in
12 some conspicuous place in the county
treasurer's office. The cost of pub-
13 lication of the notice and list shall be
paid from the general fund of the
14 county, and. A $15
fee for each tract or lot shall be added to the tax due
15 for the tract or lot as part of the costs
of collection. The fee shall be
16 collected in the manner provided for the
collection of the unpaid taxes.
17 Sec. 4. K.S.A. 19-547, 79-2001
and 79-2303 are hereby repealed.
18 Sec. 5. This act shall
take effect and be in force from and after its
19 publication in the Kansas register.