Brief⁽¹⁾

S.B. 108 would amend K.S.A. 79-2101 to change the way that delinquent personal property taxes are collected. County treasurers would be authorized to mail delinquent personal property tax notices earlier than under current law. The notices would be sent by January 1 rather than February 16 for taxes not paid by December 20, and by July 10 rather than between July 10 and 15 for payments due June 20. Delinquent personal property tax warrants would be issued 14 days after mailing the notices, rather than 30 days as under current law. Address information for the warrants would be taken from the county treasurer's records. The costs of executing the warrant would be added to the amount of the warrant. For oil and gas properties, the sheriff would not be required to return the warrants prior to 24 months after issuance. The county treasurer would be authorized to mail delinquent tax notices to purchasers of oil and gas from leases with delinquent taxes instead of the sheriff.

Also, K.S.A. 19-101a would be amended to prohibit counties from making charter amendments to K.S.A. 79-2017 or 79-2101. Charter resolutions which already have been adopted to amend these statutes would be voided.

Background

In 1997, S.B. 108 was introduced at the request of the Kansas Association of Counties. Following its hearing in the 1997 Session and at the recommendation of a subcommittee, the Senate Committee on Assessment and Taxation requested an interim study on the subject of the bill. As a result of that study, the Special Committee on Assessment and Taxation recommended two bills: H.B. 2599 to change the collection procedures; and H.B. 2601 to prohibit chartering of the procedures. Ellis County has adopted a charter amendment to K.S.A. 79-2101.

The Senate Committee amended the bill to incorporate the provisions of H.B. 2599 and H.B. 2601 with two exceptions. A provision requiring delinquent taxes to be withheld from oil and gas lease payments regardless of who owed the taxes was not included, and another provision was inserted to permit the county treasurer to mail the delinquent tax notices to purchasers of oil and gas.

1. *Supplemental notes are prepared by the Legislative Research Department and do not express legislative intent. The supplemental note and fiscal note for this bill may be accessed on the Internet at http://www.ink.org/public/legislative/fulltext-bill.html.