KS
Kansas House Bill HB2317

Kansas 2023-2024 Regular Session

Kansas House Bill HB2317 Compare Versions

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11 Session of 2023
22 HOUSE BILL No. 2317
33 By Committee on Taxation
44 2-7
55 AN ACT concerning property taxation; relating to the collection of taxes;
66 providing that certain tax notices and statements may be transmitted by
77 electronic means by the county treasurer if consented to by the
88 taxpayer; amending K.S.A. 79-2001 and 79-2017 and repealing the
99 existing sections.
1010 Be it enacted by the Legislature of the State of Kansas:
1111 Section 1. K.S.A. 79-2001 is hereby amended to read as follows: 79-
1212 2001. (a) As soon as the county treasurer receives the tax roll of the
1313 county, the treasurer shall enter in a column opposite the description of
1414 each tract or parcel of land the amount of unpaid taxes and the date of
1515 unredeemed sales, if any, for previous years on such land. The treasurer
1616 shall cause a notice to be published in the official county paper once each
1717 week for three consecutive weeks, stating in the notice the amount of taxes
1818 charged for state, county, township, school, city or other purposes for that
1919 year, on each $1,000 of valuation.
2020 (b) Each year after receipt of the tax roll from the county clerk and
2121 before December 15, the treasurer shall mail to each taxpayer, as shown by
2222 the rolls, a tax statement which indicates the taxing unit, assessed value of
2323 real and personal property, the mill levy and tax due. In addition, with
2424 respect to land devoted to agricultural use, such statement shall indicate
2525 the acreage and description of each parcel of such land. The tax statement
2626 shall also indicate separately each parcel of real property which is
2727 separately classified for property tax purposes. The county appraiser shall
2828 provide the information necessary for the county treasurer to comply with
2929 the provisions of this section. The tax statement also may include the
3030 intangible tax due the county. All items may be on one statement or may
3131 be shown on separate statements and may be on a form prescribed by the
3232 county treasurer. The statement shall be mailed to the last known address
3333 of the taxpayer or to a designee authorized by the taxpayer to accept the
3434 tax statement, if the designee has an interest in receiving the statement.
3535 When any statement is returned to the county treasurer for failure to find
3636 the addressee, the treasurer shall make a diligent effort to find a
3737 forwarding address of the taxpayer and mail the statement to the new
3838 address. All tax statements mailed pursuant to this section shall be mailed
3939 by first-class mail. The requirement for mailing a tax statement shall
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7676 extend only to the initial statement required to be mailed in each year and
7777 to any follow-up required by this section. Alternatively, the county
7878 treasurer may transmit the tax statement to the taxpayer by electronic
7979 means if such taxpayer consented to service by electronic means.
8080 (c) For tax year 1998, and all tax years thereafter, After receipt of the
8181 tax roll from the county clerk and before December 15, the treasurer shall
8282 mail to each taxpayer, as shown by the tax rolls, a tax information form
8383 which indicates the taxing unit, assessed value of real property for the
8484 current and next preceding taxable year, the mill levy for the current and
8585 next preceding taxable year and, in the case of unified school districts, the
8686 mill levy required by K.S.A. 72-5142, and amendments thereto, shall be
8787 separately indicated, the tax due and an itemization of each taxing unit's
8888 mill levy for the current and next preceding taxable year and the
8989 percentage change in the amount of revenue produced therefrom, if any. In
9090 addition, with respect to land devoted to agricultural use, such form shall
9191 indicate the acreage and description of each parcel of such land. The tax
9292 information form shall also indicate separately each parcel of real property
9393 which is separately classified for property tax purposes. The county
9494 appraiser shall provide the information necessary for the county treasurer
9595 to comply with the provisions of this section. The tax information form
9696 may be separate from the tax statement or a part of the tax statement. The
9797 tax information form shall be in a format prescribed by the director of
9898 property valuation. The tax information form shall be mailed to the last
9999 known address of the taxpayer. When a tax information form is returned to
100100 the county treasurer for failure to find the addressee, the treasurer shall
101101 make a diligent effort to find a forwarding address of the taxpayer and
102102 mail the tax information form to the new address. All tax information
103103 forms mailed pursuant to this section shall be mailed by first class mail.
104104 Alternatively, the county treasurer may transmit the tax information forms
105105 to the taxpayer by electronic means if such taxpayer consented to service
106106 by electronic means.
107107 Sec. 2. K.S.A. 79-2017 is hereby amended to read as follows: 79-
108108 2017. In Douglas, Sedgwick, Johnson and Shawnee counties, all taxes on
109109 personal property that remain due and unpaid on February 16 or June 1
110110 shall be collected in the following manner:
111111 The county treasurer on or before March 25 shall send a notice by mail
112112 to the person, firm, unincorporated association, company or corporation to
113113 whom such taxes were assessed, and which remain unpaid on February 16
114114 of any year, to its post office address as shown by the current tax roll.
115115 Alternatively, the county treasurer may transmit the notice to the taxpayer
116116 by electronic means if such taxpayer consented to service by electronic
117117 means.
118118 The county treasurer on or before June 27 shall send a notice by mail to
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162162 the person, firm, unincorporated association, company or corporation to
163163 whom such taxes were assessed, and which remain unpaid on June 1 of
164164 any year, to its post office address as shown by the current tax roll.
165165 Alternatively, the county treasurer may transmit the notice to the taxpayer
166166 by electronic means if such taxpayer consented to service by electronic
167167 means.
168168 Failure to receive any such tax notice shall not relieve such person,
169169 firm, unincorporated association, company or corporation defaulting in
170170 payment of personal taxes from any interest and costs attached thereto.
171171 Such notice shall state the amount of personal tax charged against the
172172 party, and notify the party that the tax may be paid by paying the amount
173173 of the tax as assessed and interest the amount of which shall be computed
174174 in accordance with the provisions of K.S.A. 79-2004a, and amendments
175175 thereto, on the delinquent tax.
176176 The county treasurer is hereby authorized to accept payment of
177177 delinquent taxes in full without payment of the interest due upon such
178178 delinquent taxes if the amount of the interest due is less than $5 and is
179179 further authorized to accept as payment in full, any interest payment in an
180180 amount not less than $5 less than the full amount of the interest due.
181181 Should such taxes, due and unpaid on February 16 remain unpaid for a
182182 period of 25 days after the mailing of such notice, or taxes due and unpaid
183183 on June 1 remain unpaid for a period of 14 days after the mailing of such
184184 notice, the county treasurer shall issue a warrant signed by the treasurer
185185 directed to the sheriff of the county, commanding the sheriff to levy the
186186 amount of such unpaid taxes and the amount of the interest thereon,
187187 together with the sheriff's fees for collecting the taxes, upon any personal
188188 property, tangible or intangible, of the person, firm, unincorporated
189189 association, company or corporation to whom such taxes were assessed.
190190 To allow the time necessary for preparation of such warrants, the
191191 county treasurer shall not receive any payment of delinquent personal
192192 property taxes or interest thereon, due and unpaid on February 16, during a
193193 period beginning the 26
194194 th
195195 day after mailing of notices and extending
196196 through the last regular business day of April in any year or taxes or
197197 interest due and unpaid on June 1, during a period beginning the 15
198198 th
199199 day
200200 after mailing of such notices and extending through the regular business
201201 day of July 15 in any year. Such warrant shall be delivered to the sheriff by
202202 the county treasurer before the first regular business day in May and the
203203 15
204204 th
205205 regular business day in July in each year. Upon receipt of such tax
206206 warrant, the sheriff shall proceed to collect such taxes the same as upon
207207 execution, except that where such taxes were levied and assessed pursuant
208208 to K.S.A. 79-329 through 79-334, and amendments thereto, they shall be
209209 collected as follows:
210210 The sheriff shall cause notice to be given by registered mail to the
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254254 purchaser of the oil and gas from such lease of the amount of such
255255 delinquent taxes and the name of the person against whom they were
256256 assessed and from and after the receipt of such notice such purchaser shall
257257 not pay to the person owing the taxes any of the proceeds of the sale of
258258 any oil or gas from such lease, but shall pay them to the sheriff until the
259259 full amount of such taxes and costs are paid after which the purchaser may
260260 resume the payments for such oil or gas to such person, but this exception
261261 shall not prevent the levy of an execution and sale of the leasehold interest
262262 or the physical personal property on any such lease for the payment of
263263 delinquent taxes owed by the owner thereof.
264264 The sheriff, as soon as the sheriff collects the tax warrant, shall make a
265265 return thereof and shall make a return of all tax warrants delivered to the
266266 sheriff on or before October 1 of the year following the year in which the
267267 tax was levied. If the warrant so returned shows that the tax has been
268268 collected, the sheriff shall pay the tax to the county treasurer. If such return
269269 shows that such tax has not been collected, then the county treasurer shall
270270 file with the clerk of the district court of the treasurer's county an abstract
271271 of the total amount of unpaid taxes and interest due plus penalties and
272272 costs. The clerk shall enter the total amount of the unpaid taxes in the
273273 appearance docket and note the entry in the general index. No fee shall be
274274 charged for either such entry. The total amount shall become a judgment in
275275 the same manner and to the same extent as any other judgment under the
276276 code of civil procedure and shall become a lien on real estate from and
277277 after the time of the filing thereof. A transcript of the judgment may be
278278 filed with the clerk of the district court in any other county and when the
279279 judgment is entered in the manner provided above, the judgment shall
280280 become a lien upon real estate located in such county in the same manner
281281 as is provided in case of other judgments. No fee shall be made for making
282282 the entry. Execution, garnishment or other proceedings in aid of execution
283283 may issue within the county or to any other county on the judgment in the
284284 same manner as on judgments under the code of civil procedure except
285285 that any real estate taken upon execution for the collection of such taxes
286286 shall be sold without appraisement. None of the exemptions provided for
287287 in the code of civil procedure shall apply to any such judgment but no such
288288 judgment secured for taxes on personal property shall be levied against a
289289 homestead.
290290 At the time of filing the abstract of the taxes, interest, penalties and
291291 costs with the clerk of the district court, the county treasurer shall serve
292292 notice, in writing, on the county counselor of such filing. It shall be the
293293 duty of the county counselor to commence such proceedings as are
294294 necessary for the collection of such judgment. If execution is not issued
295295 within five years from the date of the entry of any such judgment, or if five
296296 years shall have intervened between the date of the last execution issued
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340340 on such judgment and the time of issuing another writ of execution
341341 thereon, such judgment shall become dormant, and shall cease to operate
342342 as a lien on the real estate of the delinquent taxpayer. Such dormant
343343 judgment may be revived in like manner as dormant judgments under the
344344 code of civil procedure. Any such judgment remaining uncollected after
345345 seven years may be allowed to become dormant if the county
346346 commissioners determine, after consideration of all relevant facts, that it is
347347 not reasonable to expect that such judgment will be collected. The board of
348348 county commissioners may allow such judgments to become dormant at
349349 any time if the original amount of the judgment was less than $50.
350350 Sec. 3. K.S.A. 79-2001 and 79-2017 are hereby repealed.
351351 Sec. 4. This act shall take effect and be in force from and after its
352352 publication in the statute book.
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