KS
Kansas Senate Bill SB410

Kansas 2023-2024 Regular Session

Kansas Senate Bill SB410 Compare Versions

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1+Session of 2024
12 SENATE BILL No. 410
2-AN ACT concerning taxation; relating to property taxation; reducing penalties for the late
3-filing of or the failure to file statements listing personal property for assessment and
4-the discovery of escaped personal property; reporting changes after initial statement;
5-allowing for filing of an appraisal by a certified residential real property appraiser for
6-appeal purposes; accounting for adverse influences in the valuation of agricultural
7-land; including properties used for registered agritourism activities as land devoted to
8-agricultural use for purposes of classification; providing a property tax exemption for
9-new electric generation facilities and new pollution control devices and additions
10-constructed or installed at electric generation facilities; discontinuing the current
11-property tax exemptions for certain existing electric generation facilities; relating to
12-tax levy rates; providing that county clerks are not required to send revenue neutral
13-rate notices to property owners of exempt property; modifying and prescribing the
14-contents of the revenue neutral rate public hearing notice; permitting a tax levy that
15-generates the same amount of revenue as the previous year when the final assessed
16-valuation decreases compared to the estimated assessed valuation; requiring that the
17-governing body's vote be conducted on the same day as the commencement of the
18-public hearing; extending reimbursement from the taxpayer notification costs fund
19-for printing and postage costs for county clerks for calendar year 2024; relating to
20-income taxation; providing subtraction modifications for certain federal credit
21-disallowances and the employee retention credit disallowance and to permit the
22-carryforward of certain net operating losses; clarifying the disallowed business
23-interest expense deduction; extending the time period for the single city port
24-authority tax credit; decreasing the penalties for failing to timely remit withholding
25-income taxes of employees by employers; relating to the salt parity act; clarifying the
26-determination of taxable income of an electing pass-through entity; providing for the
27-passing through of tax credits to electing pass-through entity owners; relating to sales
28-and compensating use tax; providing countywide retailers' sales tax authority for
29-Rawlins, Marshall and Neosho counties; relating to the state board of tax appeals;
30-authorizing teleconference or video conference hearings in the small claims and
31-expedited hearings division; amending K.S.A. 79-257, 79-258, 79-306, 79-332a, 79-
32-1422, 79-1427a, 79-1496 and 79-32,107 and K.S.A. 2023 Supp. 12-187, 12-189, 12-
33-192, 74-2433f, 79-1476, 79-2988, 79-2989, 79-32,117, 79-32,212, 79-32,284 and 79-
34-32,287 and repealing the existing sections.
3+By Committee on Assessment and Taxation
4+1-29
5+AN ACT concerning roads and highways; designating a portion of United
6+States highway 69 as the Ken W Brock memorial highway.
357 Be it enacted by the Legislature of the State of Kansas:
36-New Section 1. Adverse influences not sufficiently accounted for
37-in the agricultural use valuation formula for land devoted to agricultural
38-use shall be addressed by the director of property valuation and the
39-county appraiser. Adverse influences include, but are not limited to,
40-canopy cover, salinity and alkalinity, water table fluctuation and newly
41-constructed drainage and flood control areas. The county appraiser
42-shall address canopy cover, salinity and alkalinity, water table
43-fluctuation and newly constructed drainage and flood control areas as
44-follows:
45-(a) For canopy cover, the county appraiser shall:
46-(1) View the parcel;
47-(2) delineate the area impacted on a map;
48-(3) determine the appropriate reduction from actual inspection and
49-make the appropriate reduction as follows:
50-(A) 0 to 25% cover = no reduction;
51-(B) 25% to 50% cover = 20% reduction;
52-(C) 50% to 75% cover = 30% reduction; and
53-(D) 75% to 100% cover = 50% reduction; and
54-(4) establish an adverse influence file for the parcel;
55-(b) for salinity and alkalinity, the county appraiser shall:
56-(1) Request that the taxpayer provide soil analysis from a crop
57-consulting service;
58-(2) delineate the area impacted on a map;
59-(3) reduce the value as indicated by the report;
60-(4) establish an adverse influence file for the parcel; and
61-(5) notify the local United States department of agriculture natural
62-resources conservation service (NRCS) office of the change;
63-(c) for water table fluctuation, the county appraiser shall:
64-(1) Delineate the area impacted on a map;
65-(2) contact the local NRCS office and request verification;
66-(3) contact the division of property valuation for assistance; SENATE BILL No. 410—page 2
67-(4) obtain a temporary influence amount from the division of
68-property valuation to use until the NRCS review is complete; and
69-(5) establish an adverse influence file for the parcel; and
70-(d) for newly constructed drainage and flood control areas, the
71-county appraiser shall:
72-(1) View the parcel;
73-(2) delineate the area impacted on a map;
74-(3) contact the division of property valuation for assistance;
75-(4) receive an adverse influence amount from the division of
76-property valuation after the division contacts the responsible agency;
77-and
78-(5) establish an adverse influence file for the parcel.
79-New Sec. 2. (a) The following described property, to the extent
80-herein specified, shall be exempt from all property or ad valorem taxes
81-levied under the laws of the state of Kansas:
82-(1) Any new electric generation facility.
83-(2) Any new addition to a new or existing electric generation
84-facility.
85-(3) Any new pollution control device constructed or installed on
86-or after January 1, 2025, at a new or existing electric generation facility.
87-(b) The provisions of this section shall apply from and after
88-commencement of construction or installation of such property and for
89-the 10 taxable years immediately following the taxable year in which
90-construction or installation of such property is completed.
91-(c) As used in this section:
92-(1) "Existing electric generation facility" means an electric
93-generation facility described in K.S.A. 66-104(e) or 66-128(b)(2)(C),
94-and amendments thereto, that is in existence on December 31, 2024.
95-"Existing electric generation facility" does not include an electric
96-generation facility that converts wind, solar, biomass, landfill gas or
97-any other renewable source of energy to electricity.
98-(2) "New addition" means any real or tangible personal property
99-constructed or installed on or after January 1, 2025, for incorporation in
100-and use as part of a new or existing electric generation facility.
101-(3) "New electric generation facility" means an electric generation
102-facility described in K.S.A. 66-104(e) or 66-128(b)(2)(C), and
103-amendments thereto, and the commencement of construction of such
104-facility began on or after January 1, 2025. "New electric generation
105-facility" includes any electric generation facility that utilizes nuclear
106-energy for the generation of electricity. "New electric generation
107-facility" does not include any electric generation facility that converts
108-wind, solar, biomass, landfill gas or any other renewable source of
109-energy to electricity.
110-(d) The provisions of this section shall apply to all taxable years
111-commencing after December 31, 2024.
112-Sec. 3. K.S.A. 2023 Supp. 12-187 is hereby amended to read as
113-follows: 12-187. (a) No city shall impose a retailers' sales tax under the
114-provisions of this act without the governing body of such city having
115-first submitted such proposition to and having received the approval of
116-a majority of the electors of the city voting thereon at an election called
117-and held therefor. The governing body of any city may submit the
118-question of imposing a retailers' sales tax and the governing body shall
119-be required to submit the question upon submission of a petition signed
120-by electors of such city equal in number to not less than 10% of the
121-electors of such city.
122-(b) (1) The board of county commissioners of any county may
123-submit the question of imposing a countywide retailers' sales tax to the
124-electors at an election called and held thereon, and any such board shall
125-be required to submit the question upon submission of a petition signed SENATE BILL No. 410—page 3
126-by electors of such county equal in number to not less than 10% of the
127-electors of such county who voted at the last preceding general election
128-for the office of secretary of state, or upon receiving resolutions
129-requesting such an election passed by not less than
8+Section 1. The portion of United States highway 69 from the junction
9+of United States highway 69 and grand road in Bourbon county, then south
10+on United States highway 69 to the junction of United States highway 69
11+and east 650
12+th
13+ avenue in Crawford county is hereby designated as the Ken
14+W Brock memorial highway. Upon compliance with K.S.A. 68-10,114,
15+and amendments thereto, the secretary of transportation shall place
16+suitable signs to indicate that the highway is the Ken W Brock memorial
17+highway.
18+Sec. 2. This act shall take effect and be in force from and after its
19+publication in the statute book.
20+1
13021 2
131-/3 of the
132-membership of the governing body of each of one or more cities within
133-such county that contains a population of not less than 25% of the
134-entire population of the county, or upon receiving resolutions
135-requesting such an election passed by
136-2
137-/3 of the membership of the
138-governing body of each of one or more taxing subdivisions within such
139-county that levy not less than 25% of the property taxes levied by all
140-taxing subdivisions within the county.
141-(2) The board of county commissioners of Anderson, Atchison,
142-Barton, Brown, Butler, Chase, Cowley, Cherokee, Crawford, Ford,
143-Franklin, Grant, Jefferson, Linn, Lyon, Marion, Miami, Montgomery,
144-Neosho, Osage, Ottawa, Reno, Riley, Saline, Seward, Sumner, Thomas,
145-Wabaunsee, Wilson and Wyandotte counties may submit the question
146-of imposing a countywide retailers' sales tax and pledging the revenue
147-received therefrom for the purpose of financing the construction or
148-remodeling of a courthouse, jail, law enforcement center facility or
149-other county administrative facility, to the electors at an election called
150-and held thereon. The tax imposed pursuant to this paragraph shall
151-expire when sales tax sufficient to pay all of the costs incurred in the
152-financing of such facility has been collected by retailers as determined
153-by the secretary of revenue. Nothing in this paragraph shall be
154-construed to allow the rate of tax imposed by Butler, Chase, Cowley,
155-Lyon, Montgomery, Neosho, Riley, Sumner or Wilson county pursuant
156-to this paragraph to exceed or be imposed at any rate other than the
157-rates prescribed in K.S.A. 12-189, and amendments thereto.
158-(3) (A) Except as otherwise provided in this paragraph, the result
159-of the election held on November 8, 1988, on the question submitted by
160-the board of county commissioners of Jackson county for the purpose
161-of increasing its countywide retailers' sales tax by 1% is hereby
162-declared valid, and the revenue received therefrom by the county shall
163-be expended solely for the purpose of financing the Banner Creek
164-reservoir project. The tax imposed pursuant to this paragraph shall take
165-effect on the effective date of this act and shall expire not later than five
166-years after such date.
167-(B) The result of the election held on November 8, 1994, on the
168-question submitted by the board of county commissioners of Ottawa
169-county for the purpose of increasing its countywide retailers' sales tax
170-by 1% is hereby declared valid, and the revenue received therefrom by
171-the county shall be expended solely for the purpose of financing the
172-erection, construction and furnishing of a law enforcement center and
173-jail facility.
174-(C) Except as otherwise provided in this paragraph, the result of
175-the election held on November 2, 2004, on the question submitted by
176-the board of county commissioners of Sedgwick county for the purpose
177-of increasing its countywide retailers' sales tax by 1% is hereby
178-declared valid, and the revenue received therefrom by the county shall
179-be used only to pay the costs of: (i) Acquisition of a site and
180-constructing and equipping thereon a new regional events center,
181-associated parking and infrastructure improvements and related
182-appurtenances thereto, to be located in the downtown area of the city of
183-Wichita, Kansas, (the "downtown arena"); (ii) design for the Kansas
184-coliseum complex and construction of improvements to the pavilions;
185-and (iii) establishing an operating and maintenance reserve for the
186-downtown arena and the Kansas coliseum complex. The tax imposed
187-pursuant to this paragraph shall commence on July 1, 2005, and shall
188-terminate not later than 30 months after the commencement thereof. SENATE BILL No. 410—page 4
189-(D) Except as otherwise provided in this paragraph, the result of
190-the election held on August 5, 2008, on the question submitted by the
191-board of county commissioners of Lyon county for the purpose of
192-increasing its countywide retailers' sales tax by 1% is hereby declared
193-valid, and the revenue received therefrom by the county shall be
194-expended for the purposes of ad valorem tax reduction and capital
195-outlay. The tax imposed pursuant to this paragraph shall terminate not
196-later than five years after the commencement thereof.
197-(E) Except as otherwise provided in this paragraph, the result of
198-the election held on August 5, 2008, on the question submitted by the
199-board of county commissioners of Rawlins county for the purpose of
200-increasing its countywide retailers' sales tax by 0.75% is hereby
201-declared valid, and the revenue received therefrom by the county shall
202-be expended for the purposes of financing the costs of a swimming
203-pool. The tax imposed pursuant to this paragraph shall terminate not
204-later than 15 years after the commencement thereof or upon payment of
205-all costs authorized pursuant to this paragraph in the financing of such
206-project.
207-(F) The result of the election held on December 1, 2009, on the
208-question submitted by the board of county commissioners of
209-Chautauqua county for the purpose of increasing its countywide
210-retailers' sales tax by 1% is hereby declared valid, and the revenue
211-received from such tax by the county shall be expended for the
212-purposes of financing the costs of constructing, furnishing and
213-equipping a county jail and law enforcement center and necessary
214-improvements appurtenant to such jail and law enforcement center. Any
215-tax imposed pursuant to authority granted in this paragraph shall
216-terminate upon payment of all costs authorized pursuant to this
217-paragraph incurred in the financing of the project described in this
218-paragraph.
219-(G) The result of the election held on April 7, 2015, on the
220-question submitted by the board of county commissioners of Bourbon
221-county for the purpose of increasing its retailers' sales tax by 0.4% is
222-hereby declared valid, and the revenue received therefrom by the
223-county shall be expended solely for the purpose of financing the costs
224-of constructing, furnishing and operating a courthouse, law
225-enforcement center or jail facility improvements. Any tax imposed
226-pursuant to authority granted in this paragraph shall terminate upon
227-payment of all costs authorized pursuant to this paragraph incurred in
228-the financing of the project described in this paragraph.
229-(H) The result of the election held on November 7, 2017, on the
230-question submitted by the board of county commissioners of Finney
231-county for the purpose of increasing its countywide retailers' sales tax
232-by 0.3% is hereby declared valid, and the revenues of such tax shall be
233-used by Finney county and the city of Garden City, Kansas, as agreed
234-in an interlocal cooperation agreement between the city and county, and
235-as detailed in the ballot question approved by voters. The tax imposed
236-pursuant to this subparagraph shall be levied for a period of 15 years
237-from the date it is first levied.
238-(I) The result of the election held on November 3, 2020, on the
239-question submitted by the board of county commissioners of Cherokee
240-county for the purpose of increasing its retailers' sales tax by 0.5% is
241-hereby declared valid, and the revenue received therefrom by the
242-county shall be expended solely for the purpose of financing: (i)
243-Ambulance services within the county; (ii) renovations and
244-maintenance of county buildings and facilities; or (iii) any other
245-projects within the county deemed necessary by the governing body of
246-Cherokee county. The tax imposed pursuant to this subparagraph shall
247-terminate prior to January 1, 2033. SENATE BILL No. 410—page 5
248-(4) The board of county commissioners of Finney and Ford
249-counties may submit the question of imposing a countywide retailers'
250-sales tax at the rate of 0.25% and pledging the revenue received
251-therefrom for the purpose of financing all or any portion of the cost to
252-be paid by Finney or Ford county for construction of highway projects
253-identified as system enhancements under the provisions of K.S.A. 68-
254-2314(b)(5), and amendments thereto, to the electors at an election
255-called and held thereon. Such election shall be called and held in the
256-manner provided by the general bond law. The tax imposed pursuant to
257-this paragraph shall expire upon the payment of all costs authorized
258-pursuant to this paragraph in the financing of such highway projects.
259-Nothing in this paragraph shall be construed to allow the rate of tax
260-imposed by Finney or Ford county pursuant to this paragraph to exceed
261-the maximum rate prescribed in K.S.A. 12-189, and amendments
262-thereto. If any funds remain upon the payment of all costs authorized
263-pursuant to this paragraph in the financing of such highway projects in
264-Finney county, the state treasurer shall remit such funds to the treasurer
265-of Finney county and upon receipt of such moneys shall be deposited to
266-the credit of the county road and bridge fund. If any funds remain upon
267-the payment of all costs authorized pursuant to this paragraph in the
268-financing of such highway projects in Ford county, the state treasurer
269-shall remit such funds to the treasurer of Ford county and upon receipt
270-of such moneys shall be deposited to the credit of the county road and
271-bridge fund.
272-(5) The board of county commissioners of any county may submit
273-the question of imposing a retailers' sales tax at the rate of 0.25%,
274-0.5%, 0.75% or 1% and pledging the revenue received therefrom for
275-the purpose of financing the provision of health care services, as
276-enumerated in the question, to the electors at an election called and held
277-thereon. Whenever any county imposes a tax pursuant to this
278-paragraph, any tax imposed pursuant to subsection (a)(2) by any city
279-located in such county shall expire upon the effective date of the
280-imposition of the countywide tax, and thereafter the state treasurer shall
281-remit to each such city that portion of the countywide tax revenue
282-collected by retailers within such city as certified by the director of
283-taxation. The tax imposed pursuant to this paragraph shall be deemed to
284-be in addition to the rate limitations prescribed in K.S.A. 12-189, and
285-amendments thereto. As used in this paragraph, health care services
286-shall include, but not be limited to, the following: Local health
287-departments, city or county hospitals, city or county nursing homes,
288-preventive health care services including immunizations, prenatal care
289-and the postponement of entry into nursing homes by home care
290-services, mental health services, indigent health care, physician or
291-health care worker recruitment, health education, emergency medical
292-services, rural health clinics, integration of health care services, home
293-health services and rural health networks.
294-(6) The board of county commissioners of Allen county may
295-submit the question of imposing a countywide retailers' sales tax at the
296-rate of 0.5% and pledging the revenue received therefrom for the
297-purpose of financing the costs of operation and construction of a solid
298-waste disposal area or the modification of an existing landfill to comply
299-with federal regulations to the electors at an election called and held
300-thereon. The tax imposed pursuant to this paragraph shall expire upon
301-the payment of all costs incurred in the financing of the project
302-undertaken. Nothing in this paragraph shall be construed to allow the
303-rate of tax imposed by Allen county pursuant to this paragraph to
304-exceed or be imposed at any rate other than the rates prescribed in
305-K.S.A. 12-189, and amendments thereto.
306-(7) (A) The board of county commissioners of Clay and Miami SENATE BILL No. 410—page 6
307-county may submit the question of imposing a countywide retailers'
308-sales tax at the rate of 0.50% in the case of Clay county and at a rate of
309-up to 1% in the case of Miami county, and pledging the revenue
310-received therefrom for the purpose of financing the costs of roadway
311-construction and improvement to the electors at an election called and
312-held thereon. Except as otherwise provided, the tax imposed pursuant
313-to this subparagraph shall expire after five years from the date such tax
314-is first collected. The result of the election held on November 2, 2004,
315-on the question submitted by the board of county commissioners of
316-Miami county for the purpose of extending for an additional five-year
317-period the countywide retailers' sales tax imposed pursuant to this
318-subsection in Miami county is hereby declared valid. The countywide
319-retailers' sales tax imposed pursuant to this subsection in Clay and
320-Miami county may be extended or reenacted for additional five-year
321-periods upon the board of county commissioners of Clay and Miami
322-county submitting such question to the electors at an election called and
323-held thereon for each additional five-year period as provided by law.
324-(B) The board of county commissioners of Dickinson county may
325-submit the question of imposing a countywide retailers' sales tax at the
326-rate of 0.5% and pledging the revenue received therefrom for the
327-purpose of financing the costs of roadway construction and
328-improvement to the electors at an election called and held thereon. The
329-tax imposed pursuant to this subparagraph shall expire after 10 years
330-from the date such tax is first collected.
331-(8) The board of county commissioners of Sherman county may
332-submit the question of imposing a countywide retailers' sales tax at the
333-rate of 1% and pledging the revenue received therefrom for the purpose
334-of financing the costs of street and roadway improvements to the
335-electors at an election called and held thereon. The tax imposed
336-pursuant to this paragraph shall expire upon payment of all costs
337-authorized pursuant to this paragraph in the financing of such project.
338-(9) (A) The board of county commissioners of Cowley, Crawford
339-and Woodson county may submit the question of imposing a
340-countywide retailers' sales tax at the rate of 0.5% in the case of
341-Crawford and Woodson county and at a rate of up to 0.25%, in the case
342-of Cowley county and pledging the revenue received therefrom for the
343-purpose of financing economic development initiatives or public
344-infrastructure projects. The tax imposed pursuant to this subparagraph
345-shall expire after five years from the date such tax is first collected.
346-(B) The board of county commissioners of Russell county may
347-submit the question of imposing a countywide retailers' sales tax at the
348-rate of 0.5% and pledging the revenue received therefrom for the
349-purpose of financing economic development initiatives or public
350-infrastructure projects. The tax imposed pursuant to this subparagraph
351-shall expire after 10 years from the date such tax is first collected.
352-(10) The board of county commissioners of Franklin county may
353-submit the question of imposing a countywide retailers' sales tax at the
354-rate of 0.25% and pledging the revenue received therefrom for the
355-purpose of financing recreational facilities. The tax imposed pursuant
356-to this paragraph shall expire upon payment of all costs authorized in
357-financing such facilities.
358-(11) The board of county commissioners of Douglas county may
359-submit the question of imposing a countywide retailers' sales tax at the
360-rate of 0.25% and pledging the revenue received therefrom for the
361-purposes of conservation, access and management of open space;
362-preservation of cultural heritage; and economic development projects
363-and activities.
364-(12) The board of county commissioners of Shawnee county may
365-submit the question of imposing a countywide retailers' sales tax at the SENATE BILL No. 410—page 7
366-rate of 0.25% and pledging the revenue received therefrom to the city
367-of Topeka for the purpose of financing the costs of rebuilding the
368-Topeka boulevard bridge and other public infrastructure improvements
369-associated with such project to the electors at an election called and
370-held thereon. The tax imposed pursuant to this paragraph shall expire
371-upon payment of all costs authorized in financing such project.
372-(13) The board of county commissioners of Jackson county may
373-submit the question of imposing a countywide retailers' sales tax at a
374-rate of 0.4% and pledging the revenue received therefrom for the
375-purpose of financing public infrastructure projects to the electors at an
376-election called and held thereon. Such tax shall expire after seven years
377-from the date such tax is first collected.
378-(14) The board of county commissioners of Neosho county may
379-submit the question of imposing a countywide retailers' sales tax at the
380-rate of 0.5% and pledging the revenue received therefrom for the
381-purpose of financing the costs of roadway construction and
382-improvement to the electors at an election called and held thereon. The
383-tax imposed pursuant to this paragraph shall expire upon payment of all
384-costs authorized pursuant to this paragraph in the financing of such
385-project.
386-(15) The board of county commissioners of Saline county may
387-submit the question of imposing a countywide retailers' sales tax at the
388-rate of up to 0.5% and pledging the revenue received therefrom for the
389-purpose of financing the costs of construction and operation of an expo
390-center to the electors at an election called and held thereon. The tax
391-imposed pursuant to this paragraph shall expire after five years from
392-the date such tax is first collected.
393-(16) The board of county commissioners of Harvey county may
394-submit the question of imposing a countywide retailers' sales tax at the
395-rate of 1.0% and pledging the revenue received therefrom for the
396-purpose of financing the costs of property tax relief, economic
397-development initiatives and public infrastructure improvements to the
398-electors at an election called and held thereon.
399-(17) The board of county commissioners of Atchison county may
400-submit the question of imposing a countywide retailers' sales tax at the
401-rate of 0.25% and pledging the revenue received therefrom for the
402-purpose of financing the costs of construction and maintenance of
403-sports and recreational facilities to the electors at an election called and
404-held thereon. The tax imposed pursuant to this paragraph shall expire
405-upon payment of all costs authorized in financing such facilities.
406-(18) The board of county commissioners of Wabaunsee county
407-may submit the question of imposing a countywide retailers' sales tax at
408-the rate of 0.5% and pledging the revenue received therefrom for the
409-purpose of financing the costs of bridge and roadway construction and
410-improvement to the electors at an election called and held thereon. The
411-tax imposed pursuant to this paragraph shall expire after 15 years from
412-the date such tax is first collected. On and after July 1, 2019, the
413-countywide retailers' sales tax imposed pursuant to this paragraph may
414-be extended or reenacted for one additional period not to exceed 15
415-years upon the board of county commissioners of Wabaunsee county
416-submitting such question to the electors at an election called and held
417-thereon as provided by law. For any countywide retailers' sales tax that
418-is extended or reenacted pursuant to this paragraph, such tax shall
419-expire not later than 15 years from the date such tax is first collected.
420-(19) The board of county commissioners of Jefferson county may
421-submit the question of imposing a countywide retailers' sales tax at the
422-rate of 1% and pledging the revenue received therefrom for the purpose
423-of financing the costs of roadway construction and improvement to the
424-electors at an election called and held thereon. The tax imposed SENATE BILL No. 410—page 8
425-pursuant to this paragraph shall expire after six years from the date
426-such tax is first collected. The countywide retailers' sales tax imposed
427-pursuant to this paragraph may be extended or reenacted for additional
428-six-year periods upon the board of county commissioners of Jefferson
429-county submitting such question to the electors at an election called and
430-held thereon for each additional six-year period as provided by law.
431-(20) The board of county commissioners of Riley county may
432-submit the question of imposing a countywide retailers' sales tax at the
433-rate of up to 1% and pledging the revenue received therefrom for the
434-purpose of financing the costs of bridge and roadway construction and
435-improvement to the electors at an election called and held thereon. The
436-tax imposed pursuant to this paragraph shall expire after five years
437-from the date such tax is first collected.
438-(21) The board of county commissioners of Johnson county may
439-submit the question of imposing a countywide retailers' sales tax at the
440-rate of 0.25% and pledging the revenue received therefrom for the
441-purpose of financing the construction and operation costs of public
442-safety projects, including, but not limited to, a jail, detention center,
443-sheriff's resource center, crime lab or other county administrative or
444-operational facility dedicated to public safety, to the electors at an
445-election called and held thereon. The tax imposed pursuant to this
446-paragraph shall expire after 10 years from the date such tax is first
447-collected. The countywide retailers' sales tax imposed pursuant to this
448-subsection may be extended or reenacted for additional periods not
449-exceeding 10 years upon the board of county commissioners of
450-Johnson county submitting such question to the electors at an election
451-called and held thereon for each additional ten-year period as provided
452-by law.
453-(22) The board of county commissioners of Wilson county may
454-submit the question of imposing a countywide retailers' sales tax at the
455-rate of up to 1% and pledging the revenue received therefrom for the
456-purpose of financing the costs of roadway construction and
457-improvements to federal highways, the development of a new industrial
458-park and other public infrastructure improvements to the electors at an
459-election called and held thereon. The tax imposed pursuant to this
460-paragraph shall expire upon payment of all costs authorized pursuant to
461-this paragraph in the financing of such project or projects.
462-(23) The board of county commissioners of Butler county may
463-submit the question of imposing a countywide retailers' sales tax at the
464-rate of either 0.25%, 0.5%, 0.75% or 1% and pledging the revenue
465-received therefrom for the purpose of financing the costs of public
466-safety capital projects or bridge and roadway construction projects, or
467-both, to the electors at an election called and held thereon. The tax
468-imposed pursuant to this paragraph shall expire upon payment of all
469-costs authorized in financing such projects.
470-(24) The board of county commissioners of Barton county may
471-submit the question of imposing a countywide retailers' sales tax at the
472-rate of up to 0.5% and pledging the revenue received therefrom for the
473-purpose of financing the costs of roadway and bridge construction and
474-improvement and infrastructure development and improvement to the
475-electors at an election called and held thereon. The tax imposed
476-pursuant to this paragraph shall expire after 10 years from the date such
477-tax is first collected.
478-(25) The board of county commissioners of Jefferson county may
479-submit the question of imposing a countywide retailers' sales tax at the
480-rate of 0.25% and pledging the revenue received therefrom for the
481-purpose of financing the costs of the county's obligation as participating
482-employer to make employer contributions and other required
483-contributions to the Kansas public employees retirement system for SENATE BILL No. 410—page 9
484-eligible employees of the county who are members of the Kansas police
485-and firemen's retirement system, to the electors at an election called and
486-held thereon. The tax imposed pursuant to this paragraph shall expire
487-upon payment of all costs authorized in financing such purpose.
488-(26) The board of county commissioners of Pottawatomie county
489-may submit the question of imposing a countywide retailers' sales tax at
490-the rate of up to 0.5% and pledging the revenue received therefrom for
491-the purpose of financing the costs of construction or remodeling of a
492-courthouse, jail, law enforcement center facility or other county
493-administrative facility, or public infrastructure improvements, or both,
494-to the electors at an election called and held thereon. The tax imposed
495-pursuant to this paragraph shall expire upon payment of all costs
496-authorized in financing such project or projects.
497-(27) The board of county commissioners of Kingman county may
498-submit the question of imposing a countywide retailers' sales tax at the
499-rate of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
500-therefrom for the purpose of financing the costs of constructing and
501-furnishing a law enforcement center and jail facility and the costs of
502-roadway and bridge improvements to the electors at an election called
503-and held thereon. The tax imposed pursuant to this paragraph shall
504-expire not later than 20 years from the date such tax is first collected.
505-(28) The board of county commissioners of Edwards county may
506-submit the question of imposing a countywide retailers' sales tax at the
507-rate of 0.375% and pledging the revenue therefrom for the purpose of
508-financing the costs of economic development initiatives to the electors
509-at an election called and held thereon.
510-(29) The board of county commissioners of Rooks county may
511-submit the question of imposing a countywide retailers' sales tax at the
512-rate of 0.5% and pledging the revenue therefrom for the purpose of
513-financing the costs of constructing or remodeling and furnishing a jail
514-facility to the electors at an election called and held thereon. The tax
515-imposed pursuant to this paragraph shall expire upon the payment of all
516-costs authorized in financing such project or projects.
517-(30) The board of county commissioners of Douglas county may
518-submit the question of imposing a countywide retailers' sales tax at the
519-rate of 0.5% and pledging the revenue received therefrom for the
520-purpose of financing the construction or remodeling of a courthouse,
521-jail, law enforcement center facility, detention facility or other county
522-administrative facility, specifically including mental health and for the
523-operation thereof.
524-(31) The board of county commissioners of Bourbon county may
525-submit the question of imposing a countywide retailers' sales tax at the
526-rate of up to 1%, in increments of 0.05%, and pledging the revenue
527-received therefrom for the purpose of financing the costs of
528-constructing, furnishing and operating a courthouse, law enforcement
529-center or jail facility improvements to the electors at an election called
530-and held thereon.
531-(32) The board of county commissioners of Marion county may
532-submit the question of imposing a countywide retailers' sales tax at the
533-rate of 0.5% and pledging the revenue received therefrom for the
534-purpose of financing the costs of property tax relief, economic
535-development initiatives and the construction of public infrastructure
536-improvements, including buildings, to the electors at an election called
537-and held thereon.
538-(33) The board of county commissioners of Wilson county may
539-submit the question of imposing a countywide retailers' sales tax at the
540-rate of 0.25%, 0.5%, 0.75% or 1% and pledging the revenue received
541-therefrom for the purpose of supporting emergency medical and
542-ambulance services in the county to the electors at an election called SENATE BILL No. 410—page 10
543-and held thereon. The tax imposed pursuant to this paragraph shall
544-expire after 10 years from the date such tax is first collected. The
545-countywide retailers' sales tax imposed pursuant to this paragraph may
546-be extended or reenacted for additional periods not exceeding 10 years
547-per period upon the board of county commissioners of Wilson county
548-submitting such question to the electors at an election called and held
549-thereon for each additional period as provided by law. This paragraph
550-shall not be construed to cause the expiration, repeal or termination of
551-any existing city retailers' sales tax for health care services as defined in
552-paragraph (5).
553-(34) The board of county commissioners of Atchison county may
554-submit the question of imposing a countywide retailers' sales tax at the
555-rate of up to 1% and pledging the revenue received for the purpose of
556-joint law enforcement communications and solid waste disposal in
557-Atchison county to the electors at an election called and held thereon.
558-The tax imposed pursuant to this paragraph shall expire after 10 years
559-from the date such tax is first collected.
560-(35) The board of county commissioners of Dickinson county may
561-submit the question of imposing a countywide retailers' sales tax at the
562-rate of 0.25% and pledging the revenue received therefrom for the
563-purpose of financing the costs of public safety capital projects to the
564-electors at an election called and held thereon. The tax imposed
565-pursuant to this paragraph shall expire after five years from the date
566-such tax is first collected. The countywide retailers' sales tax imposed
567-pursuant to this paragraph may be extended or reenacted for additional
568-five-year periods upon the board of county commissioners of
569-Dickinson county submitting such question to the electors at an election
570-called and held thereon for each additional five-year period as provided
571-by law.
572-(36) The board of county commissioners of Rawlins county may
573-submit the question of imposing a countywide retailers' sales tax at the
574-rate of up to 1% and pledging the revenue received therefrom for the
575-purpose of financing the costs of construction, remodeling, capital
576-improvements or maintenance of attendance centers or other district
577-facilities of any school district or school districts within the county. The
578-tax imposed pursuant to this paragraph shall expire upon payment of
579-all costs authorized in financing the costs of attendance centers or
580-other district facilities for U.S.D. No. 105.
581-(37) The board of county commissioners of Marshall county may
582-submit the question of imposing a countywide retailers' sales tax at the
583-rate of up to 1% and pledging the revenue therefrom for the purpose of
584-financing the costs of constructing or remodeling and furnishing a jail
585-facility to the electors at an election called and held thereon. The tax
586-imposed pursuant to this paragraph shall expire upon the payment of
587-all costs authorized in financing such project or projects.
588-(38) The board of county commissioners of Neosho county may
589-submit the question of imposing a countywide retailers' sales tax at the
590-rate of 0.5% and pledging the revenue received therefrom for the
591-purpose of financing the costs of roadway and bridge construction,
592-maintenance and improvement to the electors at an election called and
593-held thereon. The tax imposed pursuant to this paragraph shall expire
594-after 10 years from the date such tax is first collected.
595-(c) The boards of county commissioners of any two or more
596-contiguous counties, upon adoption of a joint resolution by such
597-boards, may submit the question of imposing a retailers' sales tax
598-within such counties to the electors of such counties at an election
599-called and held thereon and such boards of any two or more contiguous
600-counties shall be required to submit such question upon submission of a
601-petition in each of such counties, signed by a number of electors of SENATE BILL No. 410—page 11
602-each of such counties where submitted equal in number to not less than
603-10% of the electors of each of such counties who voted at the last
604-preceding general election for the office of secretary of state, or upon
605-receiving resolutions requesting such an election passed by not less
606-than
607-2
608-/3 of the membership of the governing body of each of one or
609-more cities within each of such counties that contains a population of
610-not less than 25% of the entire population of each of such counties, or
611-upon receiving resolutions requesting such an election passed by
612-2
613-/3 of
614-the membership of the governing body of each of one or more taxing
615-subdivisions within each of such counties that levy not less than 25% of
616-the property taxes levied by all taxing subdivisions within each of such
617-counties.
618-(d) Notwithstanding any provision of law to the contrary,
619-including subsection (b)(5), any city retailers' sales tax being levied by
620-a city prior to July 1, 2006, shall continue in effect until repealed in the
621-manner provided herein for the adoption and approval of such tax or
622-until repealed by the adoption of an ordinance for such repeal. Any
623-countywide retailers' sales tax in the amount of 0.5% or 1% in effect on
624-July 1, 1990, shall continue in effect until repealed in the manner
625-provided herein for the adoption and approval of such tax.
626-(e) Any city or county proposing to adopt a retailers' sales tax
627-shall give notice of its intention to submit such proposition for approval
628-by the electors in the manner required by K.S.A. 10-120, and
629-amendments thereto. The notices shall state the time of the election and
630-the rate and effective date of the proposed tax. If a majority of the
631-electors voting thereon at such election fail to approve the proposition,
632-such proposition may be resubmitted under the conditions and in the
633-manner provided in this act for submission of the proposition. If a
634-majority of the electors voting thereon at such election shall approve
635-the levying of such tax, the governing body of any such city or county
636-shall provide by ordinance or resolution, as the case may be, for the
637-levy of the tax. Any repeal of such tax or any reduction or increase in
638-the rate thereof, within the limits prescribed by K.S.A. 12-189, and
639-amendments thereto, shall be accomplished in the manner provided
640-herein for the adoption and approval of such tax except that the repeal
641-of any such city retailers' sales tax may be accomplished by the
642-adoption of an ordinance so providing.
643-(f) The sufficiency of the number of signers of any petition filed
644-under this section shall be determined by the county election officer.
645-Every election held under this act shall be conducted by the county
646-election officer.
647-(g) (1) The governing body of the city or county proposing to levy
648-any retailers' sales tax shall specify the purpose or purposes for which
649-the revenue would be used, and a statement generally describing such
650-purpose or purposes shall be included as a part of the ballot
651-proposition.
652-(2) In addition to the requirements set forth in paragraph (1), the
653-governing body of the county proposing to levy a countywide retailers'
654-sales tax shall include as a part of the ballot proposition whether:
655-(A) The apportionment formula provided in K.S.A. 12-192, and
656-amendments thereto, will apply to the revenue;
657-(B) an interlocal agreement was entered whereby the county will
658-retain either all or part of the revenue; or
659-(C) pursuant to law, the county retains the revenue in its entirety.
660-Sec. 4. K.S.A. 2023 Supp. 12-189 is hereby amended to read as
661-follows: 12-189. The rate of any city retailers' sales tax shall be fixed in
662-increments of 0.05% and in an amount not to exceed 2% for general
663-purposes and not to exceed 1% for special purposes, which shall be
664-determined by the governing body of the city. For any retailers' sales SENATE BILL No. 410—page 12
665-tax imposed by a city for special purposes, such city shall specify the
666-purposes for which such tax is imposed. All such special purpose
667-retailers' sales taxes imposed by a city shall expire after 10 years from
668-the date such tax is first collected. The rate of any countywide retailers'
669-sales tax shall be fixed in an amount not to exceed 1% and shall be
670-fixed in increments of 0.25%, and which amount shall be determined
671-by the board of county commissioners, except that:
672-(a) The board of county commissioners of Wabaunsee county, for
673-the purposes of K.S.A. 12-187(b)(2), and amendments thereto, may fix
674-such rate at 1.25%; the board of county commissioners of Osage or
675-Reno county, for the purposes of K.S.A. 12-187(b)(2), and amendments
676-thereto, may fix such rate at 1.25% or 1.5%; the board of county
677-commissioners of Cherokee, Crawford, Ford, Saline, Seward or
678-Wyandotte county, for the purposes of K.S.A. 12-187(b)(2), and
679-amendments thereto, may fix such rate at 1.5%; the board of county
680-commissioners of Atchison or Thomas county, for the purposes of
681-K.S.A. 12-187(b)(2), and amendments thereto, may fix such rate at
682-1.5% or 1.75%; the board of county commissioners of Anderson,
683-Barton, Jefferson or Ottawa county, for the purposes of K.S.A. 12-
684-187(b)(2), and amendments thereto, may fix such rate at 2%; the board
685-of county commissioners of Marion county, for the purposes of K.S.A.
686-12-187(b)(2), and amendments thereto, may fix such rate at 2.5%; the
687-board of county commissioners of Franklin, Linn and Miami counties,
688-for the purposes of K.S.A. 12-187(b)(2), and amendments thereto, may
689-fix such rate at a percentage that is equal to the sum of the rate allowed
690-to be imposed by the respective board of county commissioners on July
691-1, 2007, plus up to 1.0%; and the board of county commissioners of
692-Brown or Grant county, for the purposes of K.S.A. 12-187(b)(2), and
693-amendments thereto, may fix such rate at up to 2%;
694-(b) the board of county commissioners of Jackson county, for the
695-purposes of K.S.A. 12-187(b)(3), and amendments thereto, may fix
696-such rate at 2%;
697-(c) the boards of county commissioners of Finney and Ford
698-counties, for the purposes of K.S.A. 12-187(b)(4), and amendments
699-thereto, may fix such rate at 0.25%;
700-(d) the board of county commissioners of any county, for the
701-purposes of K.S.A. 12-187(b)(5), and amendments thereto, may fix
702-such rate at a percentage that is equal to the sum of the rate allowed to
703-be imposed by a board of county commissioners on the effective date
704-of this act plus 0.25%, 0.5%, 0.75% or 1%, as the case requires;
705-(e) the board of county commissioners of Dickinson county, for
706-the purposes of K.S.A. 12-187(b)(7), and amendments thereto, may fix
707-such rate at 1.5%, and the board of county commissioners of Miami
708-county, for the purposes of K.S.A. 12-187(b)(7), and amendments
709-thereto, may fix such rate at 1.25%, 1.5%, 1.75% or 2%;
710-(f) the board of county commissioners of Sherman county, for the
711-purposes of K.S.A. 12-187(b)(8), and amendments thereto, may fix
712-such rate at 2.25%;
713-(g) the board of county commissioners of Crawford or Russell
714-county for the purposes of K.S.A. 12-187(b)(9), and amendments
715-thereto, may fix such rate at 1.5%;
716-(h) the board of county commissioners of Franklin county, for the
717-purposes of K.S.A. 12-187(b)(10), and amendments thereto, may fix
718-such rate at 1.75%;
719-(i) the board of county commissioners of Douglas county, for the
720-purposes of K.S.A. 12-187(b)(11) and (b)(30), and amendments
721-thereto, may fix such rate at 1.75%;
722-(j) the board of county commissioners of Jackson county, for the
723-purposes of K.S.A. 12-187(b)(13), and amendments thereto, may fix SENATE BILL No. 410—page 13
724-such rate at 1.4%;
725-(k) the board of county commissioners of Sedgwick county, for
726-the purposes of K.S.A. 12-187(b)(3)(C), and amendments thereto, may
727-fix such rate at 2%;
728-(l) the board of county commissioners of Neosho county, for the
729-purposes of K.S.A. 12-187(b)(14), and amendments thereto, may fix
730-such rate at 1.0% or 1.5%;
731-(m) the board of county commissioners of Saline county, for the
732-purposes of K.S.A. 12-187(b)(15), and amendments thereto, may fix
733-such rate at up to 1.5%;
734-(n) the board of county commissioners of Harvey county, for the
735-purposes of K.S.A. 12-187(b)(16), and amendments thereto, may fix
736-such rate at 2.0%;
737-(o) the board of county commissioners of Atchison county, for the
738-purpose of K.S.A. 12-187(b)(17), and amendments thereto, may fix
739-such rate at a percentage that is equal to the sum of the rate allowed to
740-be imposed by the board of county commissioners of Atchison county
741-on the effective date of this act plus 0.25%;
742-(p) the board of county commissioners of Wabaunsee county, for
743-the purpose of K.S.A. 12-187(b)(18), and amendments thereto, may fix
744-such rate at a percentage that is equal to the sum of the rate allowed to
745-be imposed by the board of county commissioners of Wabaunsee
746-county on July 1, 2007, plus 0.5%;
747-(q) the board of county commissioners of Jefferson county, for the
748-purpose of K.S.A. 12-187(b)(19) and (25), and amendments thereto,
749-may fix such rate at 2.25%;
750-(r) the board of county commissioners of Riley county, for the
751-purpose of K.S.A. 12-187(b)(20), and amendments thereto, may fix
752-such rate at a percentage that is equal to the sum of the rate allowed to
753-be imposed by the board of county commissioners of Riley county on
754-July 1, 2007, plus up to 1%;
755-(s) the board of county commissioners of Johnson county, for the
756-purposes of K.S.A. 12-187(b)(21), and amendments thereto, may fix
757-such rate at a percentage that is equal to the sum of the rate allowed to
758-be imposed by the board of county commissioners of Johnson county
759-on July 1, 2007, plus 0.25%;
760-(t) the board of county commissioners of Wilson county, for the
761-purposes of K.S.A. 12-187(b)(22), and amendments thereto, may fix
762-such rate at up to 2%;
763-(u) the board of county commissioners of Butler county, for the
764-purposes of K.S.A. 12-187(b)(23), and amendments thereto, may fix
765-such rate at a percentage that is equal to the sum of the rate otherwise
766-allowed pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
767-(v) the board of county commissioners of Barton county, for the
768-purposes of K.S.A. 12-187(b)(24), and amendments thereto, may fix
769-such rate at up to 1.5%;
770-(w) the board of county commissioners of Lyon county, for the
771-purposes of K.S.A. 12-187(b)(3)(D), and amendments thereto, may fix
772-such rate at 1.5%;
773-(x) the board of county commissioners of Rawlins county, for the
774-purposes of K.S.A. 12-187(b)(3)(E), and amendments thereto, may fix
775-such rate at 1.75%;
776-(y) the board of county commissioners of Chautauqua county, for
777-the purposes of K.S.A. 12-187(b)(3)(F), and amendments thereto, may
778-fix such rate at 2.0%;
779-(z) the board of county commissioners of Pottawatomie county,
780-for the purposes of K.S.A. 12-187(b)(26), and amendments thereto,
781-may fix such rate at up to 1.5%;
782-(aa) the board of county commissioners of Kingman county, for SENATE BILL No. 410—page 14
783-the purposes of K.S.A. 12-187(b)(27), and amendments thereto, may
784-fix such rate at a percentage that is equal to the sum of the rate
785-otherwise allowed pursuant to this section, plus 0.25%, 0.5%, 0.75%,
786-or 1%;
787-(bb) the board of county commissioners of Edwards county, for
788-the purposes of K.S.A. 12-187(b)(28), and amendments thereto, may
789-fix such rate at 1.375%;
790-(cc) the board of county commissioners of Rooks county, for the
791-purposes of K.S.A. 12-187(b)(29), and amendments thereto, may fix
792-such rate at up to 1.5%;
793-(dd) the board of county commissioners of Bourbon county, for
794-the purposes of K.S.A. 12-187(b)(3)(G) and (b)(31), and amendments
795-thereto, may fix such rate at up to 2.0%;
796-(ee) the board of county commissioners of Marion county, for the
797-purposes of K.S.A. 12-187(b)(32), and amendments thereto, may fix
798-such rate at 2.5%;
799-(ff) the board of county commissioners of Finney county, for the
800-purposes of K.S.A. 12-187(b)(3)(H), and amendments thereto, may fix
801-such rate at a percentage that is equal to the sum of the rate otherwise
802-allowed pursuant to this section, plus 0.3%;
803-(gg) the board of county commissioners of Cherokee county, for
804-the purposes of K.S.A. 12-187(b)(3)(I), and amendments thereto, may
805-fix such rate at a percentage that is equal to the sum of the rate
806-otherwise allowed pursuant to this section, plus 0.5%;
807-(hh) the board of county commissioners of Wilson county, for the
808-purposes of K.S.A. 12-187(b)(33), and amendments thereto, may fix
809-such rate at a percentage that is equal to the sum of the rate otherwise
810-allowed pursuant to this section, plus 0.25%, 0.5%, 0.75% or 1%;
811-(ii) the board of county commissioners of Atchison county, for the
812-purposes of K.S.A. 12-187(b)(34), and amendments thereto, may fix
813-such rate at a percentage that is equal to the sum of the rate otherwise
814-allowed pursuant to this section, plus up to 1%; and
815-(jj) the board of county commissioners of Dickinson county, for
816-the purposes of K.S.A. 12-187(b)(35), and amendments thereto, may
817-fix such rate at a percentage that is equal to the sum of the rate
818-otherwise allowed pursuant to this section, plus 0.25%;
819-(kk) the board of county commissioners of Rawlins county, for the
820-purposes of K.S.A. 12-187(b)(36), and amendments thereto, may fix
821-such rate at a percentage that is equal to the sum of the rate otherwise
822-allowed pursuant to this section, plus up to 1%;
823-(ll)  the board of county commissioners of Marshall county, for the
824-purposes of K.S.A. 12-187(b)(37), and amendments thereto, may fix
825-such rate at a percentage that is equal to the sum of the rate otherwise
826-allowed pursuant to this section, plus up to 1%; and
827-(mm) the board of county commissioners of Neosho county, for the
828-purposes of K.S.A. 12-187(b)(38), and amendments thereto, may fix
829-such rate at a percentage that is equal to the sum of the rate otherwise
830-allowed pursuant to this section, plus 0.5%.
831-Any county or city levying a retailers' sales tax is hereby prohibited
832-from administering or collecting such tax locally, but shall utilize the
833-services of the state department of revenue to administer, enforce and
834-collect such tax. Except as otherwise specifically provided in K.S.A.
835-12-189a, and amendments thereto, such tax shall be identical in its
836-application, and exemptions therefrom, to the Kansas retailers' sales tax
837-act and all laws and administrative rules and regulations of the state
838-department of revenue relating to the Kansas retailers' sales tax shall
839-apply to such local sales tax insofar as such laws and rules and
840-regulations may be made applicable. The state director of taxation is
841-hereby authorized to administer, enforce and collect such local sales SENATE BILL No. 410—page 15
842-taxes and to adopt such rules and regulations as may be necessary for
843-the efficient and effective administration and enforcement thereof.
844-Upon receipt of a certified copy of an ordinance or resolution
845-authorizing the levy of a local retailers' sales tax, the director of
846-taxation shall cause such taxes to be collected within or without the
847-boundaries of such taxing subdivision at the same time and in the same
848-manner provided for the collection of the state retailers' sales tax. Such
849-copy shall be submitted to the director of taxation within 30 days after
850-adoption of any such ordinance or resolution. The director of taxation
851-shall confirm that all provisions of law applicable to the authorization
852-of local sales tax have been followed prior to causing the collection. If
853-the director of taxation discovers that a city or county did not comply
854-with any provision of law applicable to the authorization of a local
855-sales tax after collection has commenced, the director shall
856-immediately notify the city or county and cease collection of such sales
857-tax until such noncompliance is remedied. All moneys collected by the
858-director of taxation under the provisions of this section shall be credited
859-to a county and city retailers' sales tax fund which fund is hereby
860-established in the state treasury, except that all moneys collected by the
861-director of taxation pursuant to the authority granted in K.S.A. 12-
862-187(b)(22), and amendments thereto, shall be credited to the Wilson
863-county capital improvements fund. Any refund due on any county or
864-city retailers' sales tax collected pursuant to this act shall be paid out of
865-the sales tax refund fund and reimbursed by the director of taxation
866-from collections of local retailers' sales tax revenue. Except for local
867-retailers' sales tax revenue required to be deposited in the
868-redevelopment bond fund established under K.S.A. 74-8927, and
869-amendments thereto, all local retailers' sales tax revenue collected
870-within any county or city pursuant to this act shall be apportioned and
871-remitted at least quarterly by the state treasurer, on instruction from the
872-director of taxation, to the treasurer of such county or city.
873-Revenue that is received from the imposition of a local retailers'
874-sales tax that exceeds the amount of revenue required to pay the costs
875-of a special project for which such revenue was pledged shall be
876-credited to the city or county general fund, as the case requires.
877-The director of taxation shall provide, upon request by a city or
878-county clerk or treasurer or finance officer of any city or county
879-levying a local retailers' sales tax, monthly reports identifying each
880-retailer doing business in such city or county or making taxable sales
881-sourced to such city or county, setting forth the tax liability and the
882-amount of such tax remitted by each retailer during the preceding
883-month and identifying each business location maintained by the retailer
884-and such retailer's sales or use tax registration or account number. Such
885-report shall be made available to the clerk or treasurer or finance officer
886-of such city or county within a reasonable time after it has been
887-requested from the director of taxation. The director of taxation shall be
888-allowed to assess a reasonable fee for the issuance of such report.
889-Information received by any city or county pursuant to this section shall
890-be confidential, and it shall be unlawful for any officer or employee of
891-such city or county to divulge any such information in any manner. Any
892-violation of this paragraph by a city or county officer or employee is a
893-class A misdemeanor, and such officer or employee shall be dismissed
894-from office. Reports of violations of this paragraph shall be
895-investigated by the attorney general. The district attorney or county
896-attorney and the attorney general shall have authority to prosecute
897-violations of this paragraph.
898-Sec. 5. K.S.A. 2023 Supp. 12-192 is hereby amended to read as
899-follows: 12-192. (a) Except as otherwise provided by subsection (b),
900-(d) or (h), all revenue received by the director of taxation from a SENATE BILL No. 410—page 16
901-countywide retailers' sales tax shall be apportioned among the county
902-and each city located in such county in the following manner:
903-(1) 
904-1
905-/2 of all revenue received by the director of taxation shall be
906-apportioned among the county and each city located in such county in
907-the proportion that the total tangible property tax levies made in such
908-county in the preceding year for all funds of each such governmental
909-unit bear to the total of all such levies made in the preceding year; and
910-(2) 
911-1
912-/2 of all revenue received by the director of taxation from such
913-countywide retailers' sales tax shall be apportioned among the county
914-and each city located in such county, first to the county that portion of
915-the revenue equal to the proportion that the population of the county
916-residing in the unincorporated area of the county bears to the total
917-population of the county, and second to the cities in the proportion that
918-the population of each city bears to the total population of the county,
919-except that no persons residing within the Fort Riley military
920-reservation shall be included in the determination of the population of
921-any city located within Riley county.
922-All revenue apportioned to a county shall be paid to its county
923-treasurer and shall be credited to the general fund of the county.
924-(b) (1) In lieu of the apportionment formula provided in
925-subsection (a), all revenue received by the director of taxation from a
926-countywide retailers' sales tax imposed within Johnson county at the
927-rate of 0.75%, 1% or 1.25% after July 1, 2007, shall be apportioned
928-among the county and each city located in such county in the following
929-manner:
930-(A) The revenue received from the first 0.5% rate of tax shall be
931-apportioned in the manner prescribed by subsection (a); and
932-(B) the revenue received from the rate of tax exceeding 0.5% shall
933-be apportioned as follows:
934-(i) 
935-1
936-/4 shall be apportioned among the county and each city located
937-in such county in the proportion that the total tangible property tax
938-levies made in such county in the preceding year for all funds of each
939-such governmental unit bear to the total of all such levies made in the
940-preceding year;
941-(ii) 
942-1
943-/4 shall be apportioned among the county and each city
944-located in such county, first to the county that portion of the revenue
945-equal to the proportion that the population of the county residing in the
946-unincorporated area of the county bears to the total population of the
947-county, and second to the cities in the proportion that the population of
948-each city bears to the total population of the county; and
949-(iii) 
950-1
951-/2 shall be retained by the county for its sole use and benefit.
952-(2) In lieu of the apportionment formula provided in subsection
953-(a), all money received by the director of taxation from a countywide
954-sales tax imposed within Montgomery county pursuant to the election
955-held on November 8, 1994, shall be remitted to and shall be retained by
956-the county and expended only for the purpose for which the revenue
957-received from the tax was pledged. All revenue apportioned and paid
958-from the imposition of such tax to the treasurer of any city prior to the
959-effective date of this act shall be remitted to the county treasurer and
960-expended only for the purpose for which the revenue received from the
961-tax was pledged.
962-(3) In lieu of the apportionment formula provided in subsection
963-(a), on and after the effective date of this act, all moneys received by
964-the director of taxation from a countywide retailers' sales tax imposed
965-within Phillips county pursuant to the election held on September 20,
966-2005, shall be remitted to and shall be retained by the county and
967-expended only for the purpose for which the revenue received from the
968-tax was pledged.
969-(c) (1) Except as otherwise provided by paragraph (2) of this SENATE BILL No. 410—page 17
970-subsection, for purposes of subsections (a) and (b), the term "total
971-tangible property tax levies" means the aggregate dollar amount of tax
972-revenue derived from ad valorem tax levies applicable to all tangible
973-property located within each such city or county. The ad valorem
974-property tax levy of any county or city district entity or subdivision
975-shall be included within this term if the levy of any such district entity
976-or subdivision is applicable to all tangible property located within each
977-such city or county.
978-(2) For the purposes of subsections (a) and (b), any ad valorem
979-property tax levied on property located in a city in Johnson county for
980-the purpose of providing fire protection service in such city shall be
981-included within the term "total tangible property tax levies" for such
982-city regardless of its applicability to all tangible property located within
983-each such city. If the tax is levied by a district which extends across city
984-boundaries, for purposes of this computation, the amount of such levy
985-shall be apportioned among each city in which such district extends in
986-the proportion that such tax levied within each city bears to the total tax
987-levied by the district.
988-(d) (1) All revenue received from a countywide retailers' sales tax
989-imposed pursuant to K.S.A. 12-187(b)(2), (3)(C), (3)(F), (3)(G), (3)(I),
990-(6), (7), (8), (9), (12), (14), (15), (16), (17), (18), (19), (20), (22), (23),
991-(25), (27), (28), (29), (30), (31), (32), (33), (34) and, (35), (36), (37)
992-and (38), and amendments thereto, shall be remitted to and shall be
993-retained by the county and expended only for the purpose for which the
994-revenue received from the tax was pledged.
995-(2) Except as otherwise provided in K.S.A. 12-187(b)(5), and
996-amendments thereto, all revenues received from a countywide retailers'
997-sales tax imposed pursuant to K.S.A. 12-187(b)(5), and amendments
998-thereto, shall be remitted to and shall be retained by the county and
999-expended only for the purpose for which the revenue received from the
1000-tax was pledged.
1001-(3) All revenue received from a countywide retailers' sales tax
1002-imposed pursuant to K.S.A. 12-187(b)(26), and amendments thereto,
1003-shall be remitted to and shall be retained by the county and expended
1004-only for the purpose for which the revenue received from the tax was
1005-pledged unless the question of imposing a countywide retailers' sales
1006-tax authorized by K.S.A. 12-187(b)(26), and amendments thereto,
1007-includes the apportionment of revenue prescribed in subsection (a).
1008-(e) All revenue apportioned to the several cities of the county shall
1009-be paid to the respective treasurers thereof and deposited in the general
1010-fund of the city. Whenever the territory of any city is located in two or
1011-more counties and any one or more of such counties do not levy a
1012-countywide retailers' sales tax, or whenever such counties do not levy
1013-countywide retailers' sales taxes at a uniform rate, the revenue received
1014-by such city from the proceeds of the countywide retailers' sales tax, as
1015-an alternative to depositing the same in the general fund, may be used
1016-for the purpose of reducing the tax levies of such city upon the taxable
1017-tangible property located within the county levying such countywide
1018-retailers' sales tax.
1019-(f) Prior to March 1 of each year, the secretary of revenue shall
1020-advise each county treasurer of the revenue collected in such county
1021-from the state retailers' sales tax for the preceding calendar year.
1022-(g) Prior to December 31 of each year, the clerk of every county
1023-imposing a countywide retailers' sales tax shall provide such
1024-information deemed necessary by the secretary of revenue to apportion
1025-and remit revenue to the counties and cities pursuant to this section.
1026-(h) The provisions of subsections (a) and (b) for the
1027-apportionment of countywide retailers' sales tax shall not apply to any
1028-revenues received pursuant to a county or countywide retailers' sales SENATE BILL No. 410—page 18
1029-tax levied or collected under K.S.A. 74-8929, and amendments thereto.
1030-All such revenue collected under K.S.A. 74-8929, and amendments
1031-thereto, shall be deposited into the redevelopment bond fund
1032-established by K.S.A. 74-8927, and amendments thereto, for the period
1033-of time set forth in K.S.A. 74-8927, and amendments thereto.
1034-Sec. 6. K.S.A. 2023 Supp. 74-2433f is hereby amended to read as
1035-follows: 74-2433f. (a) There shall be a division of the state board of tax
1036-appeals known as the small claims and expedited hearings division.
1037-Hearing officers appointed by the chief hearing officer shall have
1038-authority to hear and decide cases heard in the small claims and
1039-expedited hearings division.
1040-(b) The small claims and expedited hearings division shall have
1041-jurisdiction over hearing and deciding applications for the refund of
1042-protested taxes under the provisions of K.S.A. 79-2005, and
1043-amendments thereto, and hearing and deciding appeals from decisions
1044-rendered pursuant to the provisions of K.S.A. 79-1448, and
1045-amendments thereto, and of article 16 of chapter 79 of the Kansas
1046-Statutes Annotated, and amendments thereto, with regard to single-
1047-family residential property. The filing of an appeal with the small
1048-claims and expedited hearings division shall be a prerequisite for filing
1049-an appeal with the state board of tax appeals for appeals involving
1050-single-family residential property.
1051-(c) At the election of the taxpayer, the small claims and expedited
1052-hearings division shall have jurisdiction over: (1) Any appeal of a
1053-decision, finding, order or ruling of the director of taxation, except an
1054-appeal, finding, order or ruling relating to an assessment issued
1055-pursuant to K.S.A. 79-5201 et seq., and amendments thereto, in which
1056-the amount of tax in controversy does not exceed $15,000; (2) hearing
1057-and deciding applications for the refund of protested taxes under the
1058-provisions of K.S.A. 79-2005, and amendments thereto, where the
1059-value of the property, other than property devoted to agricultural use, is
1060-less than $3,000,000 as reflected on the valuation notice; and (3)
1061-hearing and deciding appeals from decisions rendered pursuant to the
1062-provisions of K.S.A. 79-1448, and amendments thereto, and of article
1063-16 of chapter 79 of the Kansas Statutes Annotated, and amendments
1064-thereto, other than those relating to land devoted to agricultural use,
1065-wherein the value of the property is less than $3,000,000 as reflected on
1066-the valuation notice.
1067-(d) In accordance with the provisions of K.S.A. 74-2438, and
1068-amendments thereto, any party may elect to appeal any application or
1069-decision referenced in subsection (b) to the state board of tax appeals.
1070-Except as provided in subsection (b) regarding single-family residential
1071-property, the filing of an appeal with the small claims and expedited
1072-hearings division shall not be a prerequisite for filing an appeal with the
1073-state board of tax appeals under this section. Final decisions of the
1074-small claims and expedited hearings division may be appealed to the
1075-state board of tax appeals. An appeal of a decision of the small claims
1076-and expedited hearings division to the state board of tax appeals shall
1077-be de novo. The county bears the burden of proof in any appeal filed by
1078-the county pursuant to this section. With regard to any matter properly
1079-submitted to the board relating to the determination of valuation of
1080-property for taxation purposes pursuant to this subsection, the board
1081-shall not increase the appraised valuation of the property to an amount
1082-greater than the final determination of appraised value by the county
1083-appraiser from which the taxpayer appealed to the small claims and
1084-expedited hearings division.
1085-(e) A taxpayer shall commence a proceeding in the small claims
1086-and expedited hearings division by filing a notice of appeal in the form
1087-prescribed by the rules of the state board of tax appeals which shall SENATE BILL No. 410—page 19
1088-state the nature of the taxpayer's claim. The notice of appeal may be
1089-signed by the taxpayer, any person with an executed declaration of
1090-representative form from the property valuation division of the
1091-department of revenue or any person authorized to represent the
1092-taxpayer in subsection (f). Notice of appeal shall be provided to the
1093-appropriate unit of government named in the notice of appeal by the
1094-taxpayer. In any valuation appeal or tax protest commenced pursuant to
1095-articles 14 and 20 of chapter 79 of the Kansas Statutes Annotated, and
1096-amendments thereto, the hearing shall be conducted in the county
1097-where the property is located or a county adjacent thereto. In or any
1098-appeal from a final determination by the secretary of revenue, the
1099-hearing shall may be conducted in the county in which the taxpayer
1100-resides or a county adjacent thereto by teleconference or video
1101-conference as directed by the chief hearing officer or a designee.
1102-(f) The hearing in the small claims and expedited hearings
1103-division shall be informal. The hearing officer may hear any testimony
1104-and receive any evidence the hearing officer deems necessary or
1105-desirable for a just determination of the case. A hearing officer shall
1106-have the authority to administer oaths in all matters before the hearing
1107-officer. All testimony shall be given under oath. A party may appear
1108-personally or may be represented by an attorney, a certified public
1109-accountant, a certified general appraiser, a tax representative or agent, a
1110-member of the taxpayer's immediate family or an authorized employee
1111-of the taxpayer. A county or unified government may be represented by
1112-the county appraiser, designee of the county appraiser, county attorney
1113-or counselor or other representatives so designated. No transcript of the
1114-proceedings shall be kept.
1115-(g) The hearing in the small claims and expedited hearings
1116-division shall be conducted within 60 days after the appeal is filed in
1117-the small claims and expedited hearings division unless such time
1118-period is waived by the taxpayer. A decision shall be rendered by the
1119-hearing officer within 30 days after the hearing is concluded and, in
1120-cases arising from appeals described by subsections (b) and (c)(2) and
1121-(3), shall be accompanied by a written explanation of the reasoning
1122-upon which such decision is based. Documents provided by a taxpayer
1123-or county or district appraiser shall be returned to the taxpayer or the
1124-county or district appraiser by the hearing officer and shall not become
1125-a part of the board's permanent records. Documents provided to the
1126-hearing officer shall be confidential and may not be disclosed, except
1127-as otherwise specifically provided.
1128-(h) With regard to any matter properly submitted to the division
1129-relating to the determination of valuation of property for taxation
1130-purposes, it shall be the duty of the county appraiser to initiate the
1131-production of evidence to demonstrate, by a preponderance of the
1132-evidence, the validity and correctness of such determination. No
1133-presumption shall exist in favor of the county appraiser with respect to
1134-the validity and correctness of such determination. With regard to
1135-leased commercial and industrial property, the burden of proof shall be
1136-on the taxpayer unless the taxpayer has furnished the county or district
1137-appraiser, within 30 calendar days following the informal meeting
1138-required by K.S.A. 79-1448, and amendments thereto, or within 30
1139-calendar days following the informal meeting required by K.S.A. 79-
1140-2005, and amendments thereto, a complete income and expense
1141-statement for the property for the three years next preceding the year of
1142-appeal. Such income and expense statement shall be in such format that
1143-is regularly maintained by the taxpayer in the ordinary course of the
1144-taxpayer's business. If the taxpayer submits a single property appraisal
1145-with an effective date of January 1 of the year appealed, the burden of
1146-proof shall return to the county appraiser. With regard to any matter SENATE BILL No. 410—page 20
1147-properly submitted to the division relating to the determination of
1148-valuation of property for taxation purposes, the hearing officer shall not
1149-increase the appraised valuation of the property to an amount greater
1150-than the final determination of appraised value by the county appraiser
1151-from which the taxpayer appealed.
1152-Sec. 7. K.S.A. 79-257 is hereby amended to read as follows: 79-
1153-257. The following described property, to the extent herein specified,
1154-shall be exempt from all property or ad valorem taxes levied under the
1155-laws of the state of Kansas:
1156-(a) All electric generation facilities described in subsection (e) of
1157-K.S.A. 66-104(e), and amendments thereto.
1158-(b) The provisions of subsection (a) shall apply:
1159-(1) Except as provided in paragraph (2), from and after
1160-commencement of construction of such property and for the 12 taxable
1161-years immediately following the taxable year in which construction of
1162-such property is completed; or
1163-(2) for peak load plants, from and after commencement of
1164-construction of such property and for the six taxable years immediately
1165-following the taxable year in which construction of such property is
1166-completed.
1167-(c) All pollution control devices purchased for or constructed or
1168-installed at electric generation facilities described in subsection (e) of
1169-K.S.A. 66-104(e), and amendments thereto.
1170-(d) The provisions of subsection (c) shall apply:
1171-(1) Except as provided in paragraph (2), from and after purchase
1172-or commencement of construction or installation of such property and
1173-for the 12 taxable years immediately following the taxable year in
1174-which such property is purchased or construction or installation of such
1175-property is completed; or
1176-(2) for a peak load plant, from and after purchase or
1177-commencement of construction or installation of such property and for
1178-the six taxable years immediately following the taxable year in which
1179-such property is purchased or construction or installation of such
1180-property is completed.
1181-(e) The provisions of this section shall apply to all taxable years
1182-commencing after December 31, 2000, but only to property for which
1183-the applicant filed an application for exemption pursuant to this
1184-section on or before December 31, 2024. No application for exemption
1185-pursuant to this section shall be filed after December 31, 2024.
1186-Sec. 8. K.S.A. 79-258 is hereby amended to read as follows: 79-
1187-258. The following described property, to the extent herein specified,
1188-shall be exempt from all property taxes levied under the laws of the
1189-state of Kansas:
1190-(a) All electric generation facilities and additions to electric
1191-generation facilities described in subsection (b)(2)(C) of K.S.A. 66-
1192-128(b)(2)(C), and amendments thereto.
1193-(b) The provisions of subsection (a) shall apply: (1) Except as
1194-provided in paragraph (2), from and after commencement of
1195-construction of such property and for the 10 taxable years immediately
1196-following the taxable year in which construction of such property is
1197-completed; or (2) for a peak load plant, from and after commencement
1198-of construction of such peak load plant and for the four taxable years
1199-immediately following the taxable year in which construction of such
1200-property is completed.
1201-(c) All pollution control devices purchased for or constructed or
1202-installed at electric generation facilities described in subsection (b)(2)
1203-(C) of K.S.A. 66-128(b)(2)(C), and amendments thereto.
1204-(d) The provisions of subsection (c) shall apply:
1205-(1) Except as provided in paragraph (2), from and after purchase SENATE BILL No. 410—page 21
1206-or commencement of construction or installation of such property and
1207-for the 10 taxable years immediately following the taxable year in
1208-which such property is purchased or construction or installation of such
1209-property is completed; or
1210-(2) for a peak load plant, from and after purchase or
1211-commencement of construction or installation of such property and for
1212-the four taxable years immediately following the taxable year in which
1213-such property is purchased or construction or installation of such
1214-property is completed.
1215-(e) As used in this section, "peak load plant" means an electric
1216-generation facility used during maximum load periods.
1217-(f) The provisions of this section shall apply to all taxable years
1218-commencing after December 31, 2000, but only to property for which
1219-the applicant filed an application for exemption pursuant to this
1220-section on or before December 31, 2024. No application for exemption
1221-pursuant to this section shall be filed after December 31, 2024.
1222-Sec. 9. K.S.A. 79-306 is hereby amended to read as follows: 79-
1223-306. On or before March 15 of each year, or the next following
1224-business day if such date falls on a day other than a regular business
1225-day, every person, association, company or corporation required by this
1226-act to list property shall make and personally sign a statement listing all
1227-tangible personal property which by this act such person is required to
1228-list, either as the owner thereof, or as parent, guardian, trustee,
1229-executor, administrator, receiver, accounting officer, partner or agent, as
1230-the case may be, and deliver the same to the county appraiser of the
1231-county where such property has its situs for the purpose of taxation. In
1232-addition to the foregoing requirements, any such statement prepared by
1233-a personal property tax rendition form preparer shall be certified as true
1234-and correct by such preparer's signature. If a person has filed an initial
1235-statement listing property with the county appraiser pursuant to this
1236-section, no subsequent annual statement shall be required to be filed
1237-with the county appraiser regarding such property unless there is a
1238-change to report relating to the property previously listed or the
1239-statement.
1240-Sec. 10. K.S.A. 79-332a is hereby amended to read as follows: 79-
1241-332a. (a) Any person, corporation or association owning oil and gas
1242-leases or engaged in operating for oil or gas who fails to make and file
1243-a statement of assessment on or before April 1 shall be subject to a
1244-penalty as follows:
1245-(1) The appraiser shall, after having ascertained the assessed value
1246-of the property of such taxpayer, add 5% 2% thereto as a penalty for
1247-late filing if the failure is not for more than one month, with an
1248-additional 5% 2% for each additional month or fraction thereof during
1249-which such failure continues, not exceeding 25% 10% in the aggregate.
1250-(2) If the statement of assessment is filed more than one year from
1251-April 1, the appraiser shall, after having ascertained the assessed value
1252-of the property of such taxpayer, add 50% 12.5% thereto as a penalty
1253-for late filing. The county treasurer may not distribute any taxes
1254-assessed under this section and paid under protest by the taxpayer
1255-pursuant to K.S.A. 79-2005, and amendments thereto, until such time
1256-as the appeal is final.
1257-(b) For good cause shown the county appraiser may extend the
1258-time in which to make and file such statement. Such request for
1259-extension of time shall be in writing and shall be received by the county
1260-appraiser prior to the due date of the statement of assessment.
1261-(c) Whenever any person, corporation or association owning oil
1262-and gas leases or engaged in operating for oil or gas shall fail to make
1263-and deliver to the county appraiser of every county wherein the
1264-property to be assessed is located, a full and complete statement of SENATE BILL No. 410—page 22
1265-assessment relative to such property as required by blank forms
1266-prepared or approved for the purpose by the director of property
1267-valuation to elicit the information necessary to fix the valuation of the
1268-property, the appraiser shall ascertain the assessed value of the property
1269-of such taxpayer, and shall add 50% 12.5% thereto as a penalty for
1270-failing to file such statement.
1271-(d) The state board of tax appeals shall have the authority to abate
1272-any penalty imposed under the provisions of this section and order the
1273-refund of the abated penalty, whenever excusable neglect on the part of
1274-the person, corporation or association required to make and file the
1275-statement of assessment is shown, or whenever the property for which a
1276-statement of assessment was not filed as required by law is repossessed,
1277-judicially or otherwise, by a secured creditor and such secured creditor
1278-pays the taxes and interest due.
1279-Sec. 11. K.S.A. 79-1422 is hereby amended to read as follows: 79-
1280-1422. (a) Any person required to file a statement listing property for
1281-assessment and taxation purposes under the provisions of this act who
1282-fails to make and file such statement on or before the date prescribed by
1283-K.S.A. 79-306, and amendments thereto, shall be subject to a penalty as
1284-follows:
1285-The appraiser shall, after having ascertained the assessed value of
1286-the property of such taxpayer, add 5% 2% thereto as a penalty for late
1287-filing if the failure is not for more than one month, with an additional
1288-5% 2% for each additional month or fraction thereof during which such
1289-failure continues, not exceeding 25% 10% in the aggregate.
1290-For good cause shown the appraiser may shall extend the a
1291-reasonable amount of time in which to make and file such statement.
1292-Such request for extension of time must be in writing and shall state
1293-just and adequate reasons on which the request may shall be granted.
1294-The request must be received by the appraiser prior to the due date of
1295-the statement. For purposes of this section, on and after January 1,
1296-2022, good cause for granting an extension of time in which to make
1297-and file a statement listing property for assessment and taxation
1298-purposes shall include, but not be limited to, the previous classification
1299-of the property as real property or as a fixture to real property. Such
1300-previous classification shall specifically include, but not be limited to,
1301-machinery and equipment used in the grain storage and processing
1302-industry, ethanol processing industry or other biofuels processing
1303-industry that had been previously classified as real property or fixtures
1304-to real property.
1305-(b) If, within one year following the date prescribed by K.S.A. 79-
1306-306, and amendments thereto, any person shall fail to make and file the
1307-statement listing property for assessment and taxation purposes or shall
1308-fail to make and file a full and complete statement listing property for
1309-such purposes, the appraiser shall proceed to ascertain the assessed
1310-value of the property of such taxpayer, and for this purpose the
1311-appraiser may examine under oath any person or persons whom the
1312-appraiser deems to have knowledge thereof. The appraiser shall, after
1313-having ascertained the assessed value of such property, add 50% 12.5%
1314-thereto as a penalty for failure to file such statement or for failure to file
1315-a full and complete statement.
1316-(c) The state board of tax appeals or the county appraiser shall
1317-have the authority to abate any penalty imposed under the provisions of
1318-this section and order the refund of the abated penalty, whenever
1319-excusable neglect on the part of the person required to make and file
1320-the statement listing property for assessment and taxation purposes is
1321-shown, or whenever the property for which a statement of assessment
1322-was not filed as required by law is repossessed, judicially or otherwise,
1323-by a secured creditor and such secured creditor pays the taxes and SENATE BILL No. 410—page 23
1324-interest due. For purposes of this section, on and after January 1,
1325-2022, excusable neglect for the failure to make and file a statement
1326-listing property for assessment and taxation purposes shall include, but
1327-not be limited to, the previous classification of the property as real
1328-property or as a fixture to real property. Such previous classification
1329-shall specifically include, but not be limited to, machinery and
1330-equipment used in the grain storage and processing industry, ethanol
1331-processing industry or other biofuels processing industry that had been
1332-previously classified as real property or fixtures to real property.
1333-Sec. 12. K.S.A. 79-1427a is hereby amended to read as follows:
1334-79-1427a. (a) If, the county appraiser discovers, after the tax roll has
1335-been certified to the county clerk, that any tangible personal property
1336-subject to taxation has been omitted from the tax rolls, the county clerk
1337-shall place such property on the tax roll as an added tax, or if, after one
1338-year from the date prescribed by K.S.A. 79-306, and amendments
1339-thereto, for the listing of tangible personal property, the county
1340-appraiser discovers that any tangible personal property which that was
1341-subject to taxation in any year or years within two years next preceding
1342-January 1 of the calendar year in which it was discovered has not been
1343-listed or has been underreported for whatever reason, such property
1344-shall be deemed to have escaped taxation. In the case of property which
1345-that has not been listed, it shall be the duty of the county appraiser to
1346-list and appraise such property and, for an added tax, add penalties as
1347-prescribed in K.S.A. 79-1422, and amendments thereto, and which that
1348-shall be designated on the appraisal roll as an added appraisal for that
1349-year. In the case of property which that has escaped taxation, it shall be
1350-the duty of the county appraiser to list and appraise such property and
1351-add 50% 12.5% thereto as a penalty for escaping taxation for each such
1352-year during which such property was not listed, and it shall be
1353-designated on the appraisal roll as "escaped appraisal" for each such
1354-preceding year or years. In the case of property which that has been
1355-listed but underreported, it shall be the duty of the county appraiser to
1356-list and appraise the underreported portion of such property and add
1357-50% 12.5% thereto as a penalty for escaping taxation for each such
1358-year during which such property was underreported, and it shall be
1359-designated on the appraisal roll as "escaped appraisal" for each such
1360-preceding year or years. The county clerk, upon receipt of the valuation
1361-for such property in either of the aforementioned cases, shall place such
1362-property on the tax rolls and compute the amount of tax due based upon
1363-the mill levy for the year or years in which such tax should have been
1364-levied, and shall certify such amount to the county treasurer as an
1365-added or escaped appraisal. The amount of such tax shall be due
1366-immediately and payable within 45 days after the issuance of an
1367-additional or escaped property tax bill by the county treasurer. The
1368-county treasurer may not distribute any taxes assessed under this
1369-section and paid under protest by the taxpayer pursuant to K.S.A. 79-
1370-2005, and amendments thereto, until such time as the appeal is final.
1371-No interest shall be imposed unless the tax remains unpaid after such
1372-45-day period. Taxes levied pursuant to this section which that remain
1373-unpaid after such 45-day period shall be deemed delinquent and the
1374-county treasurer shall collect and distribute such tax in the same
1375-manner as prescribed by law for the collection and distribution of other
1376-taxes levied upon property which that are delinquent. If the owner of
1377-such property is deceased, taxes charged as herein provided shall be
1378-levied against the estate of such deceased person for only two calendar
1379-years preceding death and shall be paid by the legal representative or
1380-representatives of such estate. In the event that such escaped appraisal
1381-is due to any willful or clerical error of the county appraiser, such
1382-property shall be appraised at its fair market value and no penalty shall SENATE BILL No. 410—page 24
1383-be added.
1384-(b) A taxpayer with a grievance as to any penalty applied pursuant
1385-to the provisions of this section, may appeal to the state board of tax
1386-appeals on forms prepared by the state board of tax appeals and
1387-provided by the county appraiser. The state board of tax appeals shall
1388-have the authority to abate any penalty imposed under the provisions of
1389-this section and order the refund of the abated penalty, whenever
1390-excusable neglect on the part of the person required to make and file
1391-the statement listing property for assessment and taxation purposes is
1392-shown, or whenever the property which that has been deemed to have
1393-escaped taxation is repossessed, judicially or otherwise, by a secured
1394-creditor and such creditor pays the taxes and interest due. No interest
1395-shall be assessed during the pendency of this appeal.
1396-(c) The provisions of this section shall apply to any tangible
1397-personal property discovered during the calendar years 1982, 1983,
1398-1984 and any year thereafter to have escaped appraisal and taxation
1399-during any such year or any year within two years next preceding any
1400-such year.
1401-Sec. 13. K.S.A. 2023 Supp. 79-1476 is hereby amended to read as
1402-follows: 79-1476. (a) The director of property valuation is hereby
1403-directed and empowered to administer and supervise a statewide
1404-program of reappraisal of all real property located within the state.
1405-Except as otherwise authorized by K.S.A. 19-428, and amendments
1406-thereto, each county shall comprise a separate appraisal district under
1407-such program, and the county appraiser shall have the duty of
1408-reappraising all of the real property in the county pursuant to guidelines
1409-and timetables prescribed by the director of property valuation and of
1410-updating the same on an annual basis. In the case of multi-county
1411-appraisal districts, the district appraiser shall have the duty of
1412-reappraising all of the real property in each of the counties comprising
1413-the district pursuant to such guidelines and timetables and of updating
1414-the same on an annual basis. Commencing in 2000, every parcel of real
1415-property shall be actually viewed and inspected by the county or district
1416-appraiser once every six years.
1417-Compilation of data for the initial preparation or updating of
1418-inventories for each parcel of real property and entry thereof into the
1419-state computer system as provided for in K.S.A. 79-1477, and
1420-amendments thereto, shall be completed not later than January 1, 1989.
1421-Whenever the director determines that reappraisal of all real property
1422-within a county is complete, notification thereof shall be given to the
1423-governor and to the state board of tax appeals.
1424-(b) Valuations shall be established for each parcel of real property
1425-at its fair market value in money in accordance with the provisions of
1426-K.S.A. 79-503a, and amendments thereto.
1427-In addition thereto, (c) (1) Valuations shall be established for each
1428-parcel of land devoted to agricultural use upon the basis of the
1429-agricultural income or productivity attributable to the inherent
1430-capabilities of such land in its current usage under a degree of
1431-management reflecting median production levels in the manner
1432-hereinafter provided. A classification system for all land devoted to
1433-agricultural use shall be adopted by the director of property valuation
1434-using criteria established by the United States department of agriculture
1435-natural resources conservation service.
1436-(A) For all taxable years commencing after December 31, 1989,
1437-all land devoted to agricultural use that is subject to the federal
1438-conservation reserve program shall be classified as cultivated dry land
1439-for the purpose of valuation for property tax purposes pursuant to this
1440-section, except that for all taxable years commencing after December
1441-31, 2022, all land devoted to agricultural use that is subject to the SENATE BILL No. 410—page 25
1442-federal grassland conservation reserve program (CRP grasslands) shall
1443-be classified as grassland for the purpose of valuation for property tax
1444-purposes pursuant to this section.
1445-(B) For all taxable years commencing after December 31, 1999,
1446-all land devoted to agricultural use that is subject to the federal
1447-wetlands reserve program shall be classified as native grassland for the
1448-purpose of valuation for property tax purposes pursuant to this section.
1449-(2) Productivity of land devoted to agricultural use shall be
1450-determined for all land classes within each county or homogeneous
1451-region based on an average of the eight calendar years immediately
1452-preceding the calendar year that immediately precedes the year of
1453-valuation, at a degree of management reflecting median production
1454-levels. The director of property valuation shall determine median
1455-production levels based on information available from state and federal
1456-crop and livestock reporting services, the natural resources
1457-conservation service, and any other sources of data that the director
1458-considers appropriate.
1459-(d) The share of net income from land in the various land classes
1460-within each county or homogeneous region that is normally received by
1461-the landlord shall be used as the basis for determining agricultural
1462-income for all land devoted to agricultural use except pasture or
1463-rangeland. The net income normally received by the landlord from such
1464-land shall be determined by deducting expenses normally incurred by
1465-the landlord from the share of the gross income normally received by
1466-the landlord. The net rental income normally received by the landlord
1467-from pasture or rangeland within each county or homogeneous region
1468-shall be used as the basis for determining agricultural income from such
1469-land. The net rental income from pasture and rangeland that is normally
1470-received by the landlord shall be determined by deducting expenses
1471-normally incurred from the gross income normally received by the
1472-landlord. Commodity prices, crop yields and pasture and rangeland
1473-rental rates and expenses shall be based on an average of the eight
1474-calendar years immediately preceding the calendar year that
1475-immediately precedes the year of valuation. Net income for every land
1476-class within each county or homogeneous region shall be capitalized at
1477-a rate determined to be the sum of the contract rate of interest on new
1478-federal land bank loans in Kansas on July 1 of each year averaged over
1479-a five-year period that includes the five years immediately preceding
1480-the calendar year which immediately precedes the year of valuation,
1481-plus a percentage not less than 0.75% nor more than 2.75%, as
1482-determined by the director of property valuation, except that the
1483-capitalization rate calculated for property tax year 2003, and all such
1484-years thereafter, shall not be less than 11% nor more than 12%.
1485-(e) Based on the foregoing procedures provided in this section, the
1486-director of property valuation shall make an annual determination of
1487-the value of land within each of the various classes of land devoted to
1488-agricultural use within each county or homogeneous region and furnish
1489-the same to the several county appraisers who shall classify such land
1490-according to its current usage and apply the value applicable to such
1491-class of land according to the valuation schedules prepared and adopted
1492-by the director of property valuation under the provisions of this
1493-section.
1494-(f) It is the intent of the legislature that appraisal judgment and
1495-appraisal standards be followed and incorporated throughout the
1496-process of data collection and analysis and establishment of values
1497-pursuant to this section.
1498-For the purpose of the foregoing provisions of (g) As used in this
1499-section, the phrase :
1500-(1) (A) "Land devoted to agricultural use" shall mean means and SENATE BILL No. 410—page 26
1501-include includes land, regardless of whether it is located in the
1502-unincorporated area of the county or within the corporate limits of a
1503-city, that is devoted to the production of plants, animals or horticultural
1504-products, including, but not limited to: Forages; grains and feed crops;
1505-dairy animals and dairy products; poultry and poultry products; beef
1506-cattle, sheep, swine and horses; bees and apiary products; trees and
1507-forest products; fruits, nuts and berries; vegetables; and nursery, floral,
1508-ornamental and greenhouse products.
1509-(B) "Land devoted to agricultural use" shall include includes land:
1510-(i) Established as a controlled shooting area pursuant to K.S.A.
1511-32-943, and amendments thereto, which shall be deemed to be land
1512-devoted to agricultural use. "Land devoted to agricultural use" shall
1513-include land ;
1514-(ii) that is utilized by zoos that hold a valid class C exhibitor
1515-license issued by the United States department of agriculture. "Land
1516-devoted to agricultural use" shall include land ; and
1517-(iii) for all taxable years commencing after December 31, 2020,
1518-that is otherwise devoted to the production of plants, animals or
1519-horticultural products that is incidentally used for agritourism activity
1520-utilized as part of a registered agritourism activity at a registered
1521-agritourism location by a registered agritourism operator pursuant to
1522-K.S.A. 32-1432, and amendments thereto, including, but not limited to,
1523-all land and buildings, whether permanent or temporary, that are
1524-utilized for such agritourism activity. For purposes of this clause, the
1525-selling of any items, products, services or merchandise associated with
1526-the registered agritourism activity by a registered agritourism operator
1527-that includes, but is not limited to, point of sales from either land or
1528-buildings, shall not change the classification of the agricultural land or
1529-buildings as a result of such sales. For purposes of this section,
1530-(2) "Agritourism activity" means any activity that allows members
1531-of the general public, for recreational, entertainment or educational
1532-purposes, to view or enjoy rural activities, including, but not limited to,
1533-farming activities, ranching activities or historic, cultural or natural
1534-attractions. An activity may be an "agritourism activity" whether or not
1535-the participant pays to participate in the activity. An activity is not an
1536-"agritourism activity" if the participant is paid to participate in the
1537-activity.
1538-(h) If a parcel has land devoted to agricultural purposes and land
1539-used for suburban residential acreages, rural home sites or farm home
1540-sites, the county appraiser shall determine the amount of the parcel
1541-used for agricultural purposes and value and assess it accordingly as
1542-land devoted to agricultural purposes. The county appraiser shall then
1543-determine the amount of the remaining land used for such other
1544-purposes and value and assess that land according to its use.
1545-(i) The term "expenses" shall mean means those expenses
1546-typically incurred in producing the plants, animals and horticultural
1547-products described above, including management fees, production
1548-costs, maintenance and depreciation of fences, irrigation wells,
1549-irrigation laterals and real estate taxes, but the term shall. "Expenses"
1550-does not include those expenses incurred in providing temporary or
1551-permanent buildings used in the production of such plants, animals and
1552-horticultural products.
1553-(j) The provisions of this act section shall not be construed to
1554-conflict with any other provisions of law relating to the appraisal of
1555-tangible property for taxation purposes including the equalization
1556-processes of the county and state board of tax appeals.
1557-Sec. 14. K.S.A. 79-1496 is hereby amended to read as follows: 79-
1558-1496. Within 60 days after the date the notice of informal meeting
1559-results or final determination is mailed to the taxpayer pursuant to SENATE BILL No. 410—page 27
1560-K.S.A. 79-1448, and amendments thereto, any taxpayer aggrieved by
1561-the final determination of the county appraiser, who has not filed an
1562-appeal with the board of tax appeals pursuant to K.S.A. 74-2433f, 79-
1563-1448, 79-1609 or 79-1611, and amendments thereto, may file with the
1564-county appraiser a third-party fee simple appraisal performed by a
1565-Kansas certified general real property appraiser that reflects the value
1566-of the property as of January 1 for the same tax year being appealed.
1567-For determinations and appeals relating to residential property
1568-pursuant to this section, a taxpayer may file with the county appraiser
1569-a third-party fee simple appraisal performed by either a Kansas
1570-certified residential real property appraiser or a Kansas certified
1571-general real property appraiser that reflects the value of the property
1572-as of January 1 for the same tax year being appealed. Within 15 days
1573-after receipt of the appraisal, the county appraiser shall review and
1574-consider such appraisal in the determination of valuation or
1575-classification of the taxpayer's property and mail a supplemental notice
1576-of final determination. If the final determination is not in favor of the
1577-taxpayer then the county appraiser shall notify the taxpayer that the
1578-county is required to perform its own, or commission a fee simple
1579-single property appraisal. The county appraiser shall then have 90 days
1580-to furnish that appraisal along with a new supplemental notice of
1581-determination and if not in favor of the taxpayer include an explanation
1582-of the reasons the county appraiser did not rely upon the taxpayer's fee
1583-simple single property appraisal. Whenever a taxpayer submits a fee
1584-simple single property appraisal the burden of proof shall be on the
1585-county appraiser to dispute the value of that appraisal. Any taxpayer
1586-aggrieved by the final determination of the county appraiser may
1587-appeal to the state board of tax appeals as provided in K.S.A. 79-1609,
1588-and amendments thereto, within 30 days subsequent to the date of
1589-mailing of the supplemental notice of final determination.
1590-Sec. 15. K.S.A. 2023 Supp. 79-2988 is hereby amended to read as
1591-follows: 79-2988. (a) On or before June 15 each year, the county clerk
1592-shall calculate the revenue neutral rate for each taxing subdivision and
1593-include such revenue neutral rate on the notice of the estimated
1594-assessed valuation provided to each taxing subdivision for budget
1595-purposes. The director of accounts and reports shall modify the
1596-prescribed budget information form to show the revenue neutral rate.
1597-(b) Except as otherwise provided in this section, no tax rate in
1598-excess of the revenue neutral rate shall be levied by the governing body
1599-of any taxing subdivision unless a resolution or ordinance has been
1600-approved by the governing body according to the following procedure:
1601-(1) At least 10 days in advance of the public hearing, the
1602-governing body shall publish notice of its proposed intent to exceed the
1603-revenue neutral rate by publishing notice:
1604-(A) On the website of the governing body, if the governing body
1605-maintains a website; and
1606-(B) in a weekly or daily newspaper of the county having a general
1607-circulation therein. The notice shall include, but not be limited to, its
1608-proposed tax rate, its revenue neutral rate and the date, time and
1609-location of the public hearing.
1610-(2) On or before July 20, the governing body shall notify the
1611-county clerk of its proposed intent to exceed the revenue neutral rate
1612-and provide the date, time and location of the public hearing and its
1613-proposed tax rate. For all tax years commencing after December 31,
1614-2021, the county clerk shall notify each taxpayer with property in the
1615-taxing subdivision, by mail directed to the taxpayer's last known
1616-address, of the proposed intent to exceed the revenue neutral rate at
1617-least 10 days in advance of the public hearing. Alternatively, the county
1618-clerk may transmit the notice to the taxpayer by electronic means at SENATE BILL No. 410—page 28
1619-least 10 days in advance of the public hearing, if such taxpayer and
1620-county clerk have consented in writing to service by electronic means.
1621-The county clerk is not required to send a notice to a property owner of
1622-property that is exempt from ad valorem taxation. The county clerk
1623-shall consolidate the required information for all taxing subdivisions
1624-relevant to the taxpayer's property on one notice. The notice shall be in
1625-a format prescribed by the director of accounts and reports. The notice
1626-shall include, but not be limited to:
1627-(A) The revenue neutral rate of each taxing subdivision relevant to
1628-the taxpayer's property;
1629-(B) the proposed property tax revenue needed to fund the
1630-proposed budget of the taxing subdivision, if the taxing subdivision
1631-notified the county clerk of its proposed intent to exceed its revenue
1632-neutral rate;
1633-(C) the proposed tax rate based upon the proposed budget and the
1634-current year's total assessed valuation of the taxing subdivision, if the
1635-taxing subdivision notified the county clerk of its proposed intent to
1636-exceed its revenue neutral rate;
1637-(D) the percentage by which the proposed tax rate exceeds the
1638-revenue neutral rate;
1639-(E) the tax rate and property tax of each taxing subdivision on the
1640-taxpayer's property from the previous year's tax statement;
1641-(F) the appraised value and assessed value of the taxpayer's
1642-property for the current year;
1643-(G) the estimates of the tax for the current tax year on the
1644-taxpayer's property based on the revenue neutral rate of each taxing
1645-subdivision and any proposed tax rates that exceed the revenue neutral
1646-rates;
1647-(H) the difference between the estimates of tax based on the
1648-proposed tax rate and the revenue neutral rate on the taxpayer's
1649-property described in subparagraph (G) for any taxing subdivision that
1650-has a proposed tax rate that exceeds its revenue neutral rate; and
1651-(I) the date, time and location of the public hearing of the taxing
1652-subdivision, if the taxing subdivision notified the county clerk of its
1653-proposed intent to exceed its revenue neutral rateThe following
1654-heading:
1655-"NOTICE OF PROPOSED PROPERTY TAX INCREASE AND
1656-PUBLIC HEARINGS
1657-[Current year] [County name] County Revenue Neutral Rate Notice
1658-This is NOT a bill. Do not remit payment.";
1659-(B) the following statement:
1660-"This notice contains estimates of the tax on your property and
1661-proposed property tax increases. THE ACTUAL TAX ON YOUR
1662-PROPERTY MAY INCREASE OR DECREASE FROM THESE
1663-ESTIMATES. Governing bodies of taxing subdivisions must vote in
1664-order to exceed the Revenue Neutral Rate to increase the total property
1665-taxes collected. Governing bodies will vote at public hearings at the
1666-dates, times and locations listed. Taxpayers may attend and comment at
1667-the hearings. Property tax statements will be issued after mill rates are
1668-finalized and taxes are calculated.";
1669-(C) the appraised value and assessed value of the taxpayer's
1670-property for the current year and the previous year;
1671-(D) the amount of property tax of each taxing subdivision on the
1672-taxpayer's property from the previous year's tax statement in a column
1673-titled: "[Previous year] Tax";
1674-(E) the estimated amount of property tax for the current year of
1675-each taxing subdivision on the taxpayer's property based on the
1676-revenue neutral rate of each taxing subdivision in a column titled:
1677-"[Current year] Tax at Revenue Neutral Rate"; SENATE BILL No. 410—page 29
1678-(F) the estimated amount of property tax for the current year of
1679-each taxing subdivision on the taxpayer's property based on either: (i)
1680-The revenue neutral rate for a taxing subdivision that does not intend
1681-to exceed its revenue neutral rate; or (ii) the proposed tax rate
1682-provided by the taxing subdivision, if the taxing subdivision notified the
1683-county clerk of its proposed intent to exceed its revenue neutral rate in
1684-a column titled: "[Current year] Maximum Tax";
1685-(G) the difference between the amount of the current year's
1686-maximum tax and the previous year's tax, reflected in dollars and a
1687-percentage, for each taxing subdivision in a column titled: "[Current
1688-year] Maximum Tax Exceeding [Previous year] Tax";
1689-(H) the date, time and location of the public hearing of each
1690-taxing subdivision that notified the county clerk of its proposed intent
1691-to exceed its revenue neutral rate in a column titled: "Date, Time and
1692-Location of Public Hearing"; and
1693-(I) for each taxing subdivision public hearing listed pursuant to
1694-subparagraph (H), the difference between the current year's maximum
1695-tax and the estimated amount of property tax based on the revenue
1696-neutral rate of such taxing subdivision in a column titled: "[Current
1697-year] Maximum Tax Exceeding Tax at Revenue Neutral Rate".
1698-Although the state of Kansas is not a taxing subdivision for
1699-purposes of this section, the notice shall include a statement of the
1700-statutory mill levies imposed by the state the previous year's tax
1701-amount and the estimate of the tax for the current year on the taxpayer's
1702-property based on such the statutory mill levies.
1703-(3) The public hearing to consider exceeding the revenue neutral
1704-rate shall be held not sooner than August 20 and not later than
1705-September 20. The governing body shall provide interested taxpayers
1706-desiring to be heard an opportunity to present oral testimony within
1707-reasonable time limits and without unreasonable restriction on the
1708-number of individuals allowed to make public comment. The public
1709-hearing may be conducted in conjunction with the proposed budget
1710-hearing pursuant to K.S.A. 79-2929, and amendments thereto, if the
1711-governing body otherwise complies with all requirements of this
1712-section. Nothing in this section shall be construed to prohibit additional
1713-public hearings that provide additional opportunities to present
1714-testimony or public comment prior to the public hearing required by
1715-this section.
1716-(4) A majority vote of the governing body, by the adoption of a
1717-resolution or ordinance to approve exceeding the revenue neutral rate,
1718-shall be required prior to adoption of a proposed budget that will result
1719-in a tax rate in excess of the revenue neutral rate. Such vote of the
1720-governing body shall be conducted at the public hearing and on the
1721-same day as the commencement of the public hearing after the
1722-governing body has heard from interested taxpayers and shall be a roll
1723-call vote. If the governing body approves exceeding the revenue neutral
1724-rate, the governing body shall not adopt a budget that results in a tax
1725-rate in excess of its proposed tax rate as stated in the notice provided
1726-pursuant to this section. A copy of the resolution or ordinance to
1727-approve exceeding the revenue neutral rate and a certified copy of any
1728-roll call vote reporting, at a minimum, the name and vote of each
1729-member of the governing body related to exceeding the revenue neutral
1730-rate, whether approved or not, shall be included with the adopted
1731-budget, budget certificate and other budget forms filed with the county
1732-clerk and the director of accounts and reports and shall be published on
1733-the website of the department of administration.
1734-(c) (1) Any governing body subject to the provisions of this
1735-section that does not comply with subsection (b) shall refund to
1736-taxpayers any property taxes over-collected based on the amount of the SENATE BILL No. 410—page 30
1737-levy that was in excess of the revenue neutral rate.
1738-(2) Any taxpayer of the taxing subdivision that is the subject of
1739-the complaint or such taxpayer's duly authorized representative may
1740-file a complaint with the state board of tax appeals by filing a written
1741-complaint, on a form prescribed by the board, that contains the facts
1742-that the complaining party believes show that a governing body of a
1743-taxing subdivision did not comply with the provisions of subsection (b)
1744-and that a reduction or refund of taxes is appropriate. The complaining
1745-party shall provide a copy of such complaint to the governing body of
1746-the taxing subdivision making the levy that is the subject of the
1747-complaint. Notwithstanding K.S.A. 74-2438a, and amendments thereto,
1748-no filing fee shall be charged by the executive director of the state
1749-board of tax appeals for a complaint filed pursuant to this paragraph.
1750-The governing body of the taxing subdivision making the levy that is
1751-the subject of the complaint shall be a party to the proceeding. Notice
1752-of any summary proceeding or hearing shall be served upon such
1753-governing body, the county clerk, the director of accounts and reports
1754-and the complaining party. It shall be the duty of the governing body to
1755-initiate the production of evidence to demonstrate, by a preponderance
1756-of the evidence, the validity of such levy. If upon a summary
1757-proceeding or hearing, it shall be made to appear to the satisfaction of
1758-the board that the governing body of the taxing subdivision did not
1759-comply with subsection (b), the state board of tax appeals shall order
1760-such governing body to refund to taxpayers the amount of property
1761-taxes over collected or reduce the taxes levied, if uncollected. The
1762-provisions of this paragraph shall not be construed as prohibiting any
1763-other remedies available under the law.
1764-(d) On and after January 1, 2022, in the event that the 20 mills
1765-levied by a school district pursuant to K.S.A. 72-5142, and
1766-amendments thereto, increases the property tax revenue generated for
1767-the purpose of calculating the revenue neutral rate from the previous
1768-tax year and such amount of increase in revenue generated from the 20
1769-mills is the only reason the school district would exceed the total
1770-property tax revenue from the prior year, the school district shall be
1771-deemed to not have exceeded the revenue neutral rate in levying a tax
1772-rate in excess of the revenue neutral rate to take into account the
1773-increase in revenue from only the 20 mills.
1774-(e) (1) Notwithstanding any other provision of law to the contrary,
1775-if the governing body of a taxing subdivision must conduct a public
1776-hearing to approve exceeding the revenue neutral rate under this
1777-section, the governing body of the taxing subdivision shall certify, on or
1778-before October 1, to the proper county clerk the amount of ad valorem
1779-tax to be levied.
1780-(2) If a governing body of a taxing subdivision did not comply
1781-with the provisions of subsection (b) and certifies to the county clerk an
1782-amount of ad valorem tax to be levied that would result in a tax rate in
1783-excess of its revenue neutral rate, the county clerk shall reduce the ad
1784-valorem tax to be levied to the amount resulting from such taxing
1785-subdivision's revenue neutral rate.
1786-(f) As used in this section:
1787-(1) "Taxing subdivision" means any political subdivision of the
1788-state that levies an ad valorem tax on property.
1789-(2) "Revenue neutral rate" means the tax rate for the current tax
1790-year that would generate the same property tax revenue as levied the
1791-previous tax year using the current tax year's total assessed valuation.
1792-To calculate the revenue neutral rate, the county clerk shall divide the
1793-property tax revenue for such taxing subdivision levied for the previous
1794-tax year by the total of all taxable assessed valuation in such taxing
1795-subdivision for the current tax year, and then multiply the quotient by SENATE BILL No. 410—page 31
1796-1,000 to express the rate in mills. The revenue neutral rate shall be
1797-expressed to the third decimal place.
1798-(g) In the event that a county clerk incurred costs of printing and
1799-postage that were not reimbursed pursuant to K.S.A. 2023 Supp. 79-
1800-2989, and amendments thereto, such county clerk may seek
1801-reimbursement from all taxing subdivisions required to send the notice.
1802-Such costs shall be shared proportionately by all taxing subdivisions
1803-that were included on the same notice based on the total property tax
1804-levied by each taxing subdivision. Payment of such costs shall be due
1805-to the county clerk by December 31.
1806-(h) The department of administration or the director of accounts
1807-and reports shall make copies of adopted budgets, budget certificates,
1808-other budget documents and revenue neutral rate documents available
1809-to the public on the department of administration's website on a
1810-permanently accessible web page that may be accessed via a
1811-conspicuous link to that web page placed on the front page of the
1812-department's website. The department of administration or the director
1813-of accounts and reports shall also make the following information for
1814-each tax year available on such website:
1815-(1) A list of taxing subdivisions by county;
1816-(2) whether each taxing subdivision conducted a hearing to
1817-consider exceeding its revenue neutral rate;
1818-(3) the revenue neutral rate of each taxing subdivision;
1819-(4) the tax rate resulting from the adopted budget of each taxing
1820-subdivision; and
1821-(5) the percent change between the revenue neutral rate and the
1822-tax rate for each taxing subdivision.
1823-(i) Notwithstanding any provisions to the contrary, in the event
1824-any governing body does not comply with the provisions of subsection
1825-(b) because such governing body did not intend to exceed its revenue
1826-neutral rate but the final taxable assessed valuation of such taxing
1827-subdivision used to calculate the actual tax levy is less than the
1828-estimated assessed valuation used to calculate the revenue neutral rate,
1829-such governing body shall be permitted to levy a tax rate that
1830-generates the same amount of property tax revenue as levied the
1831-previous year or less.
1832-Sec. 16. K.S.A. 2023 Supp. 79-2989 is hereby amended to read as
1833-follows: 79-2989. (a) For calendar years 2022 and 2023 and 2024, if a
1834-county clerk has printing or postage costs pursuant to K.S.A. 2023
1835-Supp. 79-2988, and amendments thereto, the county clerk shall notify
1836-and provide documentation of such costs to the secretary of revenue.
1837-The secretary of revenue shall certify the amount of moneys
1838-attributable to such costs and shall transmit a copy of such certification
1839-to the director of accounts and reports. Upon such receipt of such
1840-certification, the director of accounts and reports shall transfer an
1841-amount of moneys equal to such certified amount from the state general
1842-fund to the taxpayer notification costs fund of the department of
1843-revenue. The secretary of revenue shall transmit a copy of each such
1844-certification to the director of legislative research and the director of the
1845-budget.
1846-(b) There is hereby established in the state treasury the taxpayer
1847-notification costs fund that shall be administered by the secretary of
1848-revenue. All expenditures from the taxpayer notification costs fund
1849-shall be for the purpose of paying county printing and postage costs
1850-pursuant to K.S.A. 2023 Supp. 79-2988, and amendments thereto. All
1851-expenditures from such fund shall be made in accordance with
1852-appropriations acts upon warrants of the director of accounts and
1853-reports issued pursuant to vouchers approved by the secretary of
1854-revenue or the secretary's designee. SENATE BILL No. 410—page 32
1855-Sec. 17. K.S.A. 79-32,107 is hereby amended to read as follows:
1856-79-32,107. (a) All penalties and interest prescribed by K.S.A. 79-3228,
1857-and amendments thereto, for noncompliance with the income tax laws
1858-of Kansas shall be applicable for noncompliance with the provisions of
1859-the Kansas withholding and declaration of estimated tax act relating to
1860-withholding tax which shall be enforced in the same manner as the
1861-Kansas income tax act. A penalty at the same rate per annum prescribed
1862-by subsection (b) of K.S.A. 79-2968(b), and amendments thereto, for
1863-interest upon delinquent or unpaid taxes shall be applied and added to a
1864-taxpayer's amount of underpayment of estimated tax due from the date
1865-the estimated tax payment was due until the same is paid or until the
1866-15
1867-th
1868- day of the fourth month following the close of the taxable year for
1869-which such estimated tax is a credit, whichever date is earlier, but such
1870-penalty shall not be added if the total amount thereof does not exceed
1871-$1. For purposes of this subsection, the amount of underpayment of
1872-estimated tax shall be the excess of the amount of the installment which
1873-would be required to be paid if the estimated tax were equal to 90% of
1874-the tax shown on the return for the taxable year or, if no return was
1875-filed, 90% of the tax for such year, over the amount, if any, of the
1876-installment paid on or before the last date prescribed for payment.
1877-Amounts due from any employer on account of withholding or from
1878-any taxpayer for estimated tax may be collected by the director in the
1879-manner provided for the collection of state income tax in K.S.A. 79-
1880-3235, and amendments thereto. For purposes of this subsection,
1881-"underpayment of tax" means the difference between the amount of tax
1882-actually paid and the amount of tax which would have been required to
1883-be paid to avoid penalty pursuant to subsection (b) or (c).
1884-(b) No penalty or interest shall be imposed upon any individual
1885-with respect to any underpayment of any installment if the total amount
1886-of all payments of estimated tax made on or before the last date
1887-prescribed for the payment of such installment equals or exceeds the
1888-amount which would have been required to be paid on or before such
1889-date if the estimated tax were whichever of the following is the least:
1890-(1) The tax shown on the return of the individual for the preceding
1891-taxable year, if a return showing a liability for tax was filed by the
1892-individual for the preceding taxable year;
1893-(2) zero if no return was required to be filed or if the tax liability
1894-on the individual's return was less than $200 for the preceding taxable
1895-year;
1896-(3) an amount equal to 66 
1897-2
1898-/3%, in the case of individuals referred
1899-to in subsection (b) of K.S.A. 79-32,102(b), and amendments thereto,
1900-and 90%, in the case of all other individuals, of the tax for the taxable
1901-year computed by placing on an annualized basis, pursuant to rules and
1902-regulations adopted by the secretary of revenue, the taxable income for
1903-the months in the taxable year ending before the month in which the
1904-installment is required to be made.
1905-(c) No penalty or interest shall be imposed upon any corporation
1906-with respect to any underpayment of any installment of estimated tax if
1907-the total amount of all payments of estimated tax made on or before the
1908-last date prescribed for the payment of such installment equals or
1909-exceeds the amount which would have been required to be paid on or
1910-before such date if the estimated tax were whichever of the following is
1911-the least:
1912-(1) The tax shown on the return of the corporation for the
1913-preceding taxable year, if a return showing a liability for tax was filed
1914-by the corporation for the preceding taxable year, or zero if no return
1915-was required to be filed, or if the tax liability on the corporation's return
1916-was less than $500 for the preceding taxable year; or
1917-(2) (A) an amount equal to 90% of the tax for the taxable year SENATE BILL No. 410—page 33
1918-computed by placing on an annualized basis the taxable income:
1919-(i) For the first three months of the taxable year, in the case of the
1920-installment required to be paid in the fourth month;
1921-(ii) for the first three months or for the first five months of the
1922-taxable year, in the case of the installment required to be paid in the
1923-sixth month;
1924-(iii) for the first six months or for the first eight months of the
1925-taxable year in the case of the installment required to be paid in the
1926-ninth month; and
1927-(iv) for the first nine months or for the first 11 months of the
1928-taxable year, in the case of the installment required to be paid in the 12
1929-th
1930-month of the taxable year.
1931-(B) For purposes of this subsection paragraph (2), the taxable
1932-income shall be placed on an annualized basis by:
1933-(i) Multiplying by 12 the taxable income referred to in subsection
1934-(2)(A), subparagraph (A); and
1935-(ii) dividing the resulting amount by the number of months in the
1936-taxable year (three, five, six, eight, nine, or 11, as the case may be)
1937-referred to in subsection (2)(A) subparagraph (A).
1938-(d) If the employer, in violation of the provisions of this act, fails
1939-to deduct and withhold under this chapter, and thereafter the tax against
1940-which such withholding may be credited is paid, the amount otherwise
1941-required to be deducted and withheld shall not be collected from the
1942-employer. This subsection shall in no case relieve the employer from
1943-liability for any penalties or additions to the tax otherwise applicable in
1944-respect of such failure to deduct and withhold.
1945-(e) Any person required to collect, truthfully account for, and pay
1946-over any tax imposed by this act, who willfully fails to collect such tax,
1947-or truthfully account for and pay over such tax, or willfully attempts in
1948-any manner to evade or defeat any such tax or the payment thereof,
1949-shall in addition to the other penalties of this section be liable to a
1950-penalty equal to the total amount of the tax evaded, or not collected, or
1951-not accounted for and paid over. As used in this section, "willfully" has
1952-the same meaning as such term has for federal tax purposes in 26
1953-U.S.C. § 6672.
1954-(f) (1) In case of failure by any employer required by subsection
1955-(b) of K.S.A. 79-3298(b), and amendments thereto, to remit any
1956-amount of withheld taxes by the date prescribed therefor, unless it is
1957-shown that such failure is due to reasonable cause and not due to
1958-willful neglect, there shall be imposed upon such person a penalty of
1959-15% of the amount of the underpayment:
1960-(A) 2% of the amount of the underpayment if remitted within one
1961-to five days;
1962-(B) 5% of the amount of the underpayment if remitted within six to
1963-15 days;
1964-(C) 10% of the amount of the underpayment if remitted after 15
1965-days; and
1966-(D) 15% of the amount of the underpayment if remitted after 15
1967-days and the department has issued a notice to the person regarding
1968-the underpayment but the amount of the underpayment was not
1969-remitted within 10 days of issuance of the notice.
1970-(2) For purposes of this subsection, the term "underpayment"
1971-means the excess of the amount of the tax required to be withheld and
1972-remitted over the amount, if any, remitted on or before the date
1973-prescribed therefor. The failure to remit for any withholding period
1974-shall be deemed not to continue beyond the last date prescribed for
1975-filing the annual return as required by subsection (d) of K.S.A. 79-
1976-3298(d), and amendments thereto. Penalty and interest as prescribed by
1977-K.S.A. 79-3228, and amendments thereto, shall not begin to accrue SENATE BILL No. 410—page 34
1978-under subsection (a) of this section on the amount of any such
1979-underpayment until the due date of the annual return for the calendar
1980-year in which such failure to remit occurs.
1981-(g) Whenever the secretary or the secretary's designee determines
1982-that the failure of the taxpayer to comply with the provisions of
1983-subsections (a), (e), or (f) of this section was due to reasonable causes,
1984-the secretary or the secretary's designee may waive or reduce any of
1985-said such penalties and may reduce the interest rate to the
1986-underpayment rate prescribed and determined for the applicable period
1987-under section 6621 of the federal internal revenue code as in effect on
1988-January 1, 1994, upon making a record of the reasons therefor.
1989-Sec. 18. K.S.A. 2023 Supp. 79-32,117 is hereby amended to read
1990-as follows: 79-32,117. (a) The Kansas adjusted gross income of an
1991-individual means such individual's federal adjusted gross income for
1992-the taxable year, with the modifications specified in this section.
1993-(b) There shall be added to federal adjusted gross income:
1994-(i) Interest income less any related expenses directly incurred in
1995-the purchase of state or political subdivision obligations, to the extent
1996-that the same is not included in federal adjusted gross income, on
1997-obligations of any state or political subdivision thereof, but to the
1998-extent that interest income on obligations of this state or a political
1999-subdivision thereof issued prior to January 1, 1988, is specifically
2000-exempt from income tax under the laws of this state authorizing the
2001-issuance of such obligations, it shall be excluded from computation of
2002-Kansas adjusted gross income whether or not included in federal
2003-adjusted gross income. Interest income on obligations of this state or a
2004-political subdivision thereof issued after December 31, 1987, shall be
2005-excluded from computation of Kansas adjusted gross income whether
2006-or not included in federal adjusted gross income.
2007-(ii) Taxes on or measured by income or fees or payments in lieu of
2008-income taxes imposed by this state or any other taxing jurisdiction to
2009-the extent deductible in determining federal adjusted gross income and
2010-not credited against federal income tax. This paragraph shall not apply
2011-to taxes imposed under the provisions of K.S.A. 79-1107 or 79-1108,
2012-and amendments thereto, for privilege tax year 1995, and all such years
2013-thereafter.
2014-(iii) The federal net operating loss deduction, except that the
2015-federal net operating loss deduction shall not be added to an
2016-individual's federal adjusted gross income for tax years beginning after
2017-December 31, 2016.
2018-(iv) Federal income tax refunds received by the taxpayer if the
2019-deduction of the taxes being refunded resulted in a tax benefit for
2020-Kansas income tax purposes during a prior taxable year. Such refunds
2021-shall be included in income in the year actually received regardless of
2022-the method of accounting used by the taxpayer. For purposes hereof, a
2023-tax benefit shall be deemed to have resulted if the amount of the tax
2024-had been deducted in determining income subject to a Kansas income
2025-tax for a prior year regardless of the rate of taxation applied in such
2026-prior year to the Kansas taxable income, but only that portion of the
2027-refund shall be included as bears the same proportion to the total refund
2028-received as the federal taxes deducted in the year to which such refund
2029-is attributable bears to the total federal income taxes paid for such year.
2030-For purposes of the foregoing sentence, federal taxes shall be
2031-considered to have been deducted only to the extent such deduction
2032-does not reduce Kansas taxable income below zero.
2033-(v) The amount of any depreciation deduction or business expense
2034-deduction claimed on the taxpayer's federal income tax return for any
2035-capital expenditure in making any building or facility accessible to the
2036-handicapped, for which expenditure the taxpayer claimed the credit SENATE BILL No. 410—page 35
2037-allowed by K.S.A. 79-32,177, and amendments thereto.
2038-(vi) Any amount of designated employee contributions picked up
2039-by an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-
2040-4965, and amendments thereto.
2041-(vii) The amount of any charitable contribution made to the extent
2042-the same is claimed as the basis for the credit allowed pursuant to
2043-K.S.A. 79-32,196, and amendments thereto.
2044-(viii) The amount of any costs incurred for improvements to a
2045-swine facility, claimed for deduction in determining federal adjusted
2046-gross income, to the extent the same is claimed as the basis for any
2047-credit allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
2048-(ix) The amount of any ad valorem taxes and assessments paid and
2049-the amount of any costs incurred for habitat management or
2050-construction and maintenance of improvements on real property,
2051-claimed for deduction in determining federal adjusted gross income, to
2052-the extent the same is claimed as the basis for any credit allowed
2053-pursuant to K.S.A. 79-32,203, and amendments thereto.
2054-(x) Amounts received as nonqualified withdrawals, as defined by
2055-K.S.A. 75-643, and amendments thereto, if, at the time of contribution
2056-to a family postsecondary education savings account, such amounts
2057-were subtracted from the federal adjusted gross income pursuant to
2058-subsection (c)(xv) or if such amounts are not already included in the
2059-federal adjusted gross income.
2060-(xi) The amount of any contribution made to the same extent the
2061-same is claimed as the basis for the credit allowed pursuant to K.S.A.
2062-74-50,154, and amendments thereto.
2063-(xii) For taxable years commencing after December 31, 2004,
2064-amounts received as withdrawals not in accordance with the provisions
2065-of K.S.A. 74-50,204, and amendments thereto, if, at the time of
2066-contribution to an individual development account, such amounts were
2067-subtracted from the federal adjusted gross income pursuant to
2068-subsection (c)(xiii), or if such amounts are not already included in the
2069-federal adjusted gross income.
2070-(xiii) The amount of any expenditures claimed for deduction in
2071-determining federal adjusted gross income, to the extent the same is
2072-claimed as the basis for any credit allowed pursuant to K.S.A. 79-
2073-32,217 through 79-32,220 or 79-32,222, and amendments thereto.
2074-(xiv) The amount of any amortization deduction claimed in
2075-determining federal adjusted gross income to the extent the same is
2076-claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
2077-thereto.
2078-(xv) The amount of any expenditures claimed for deduction in
2079-determining federal adjusted gross income, to the extent the same is
2080-claimed as the basis for any credit allowed pursuant to K.S.A. 79-
2081-32,223 through 79-32,226, 79-32,228 through 79-32,231, 79-32,233
2082-through 79-32,236, 79-32,238 through 79-32,241, 79-32,245 through
2083-79-32,248 or 79-32,251 through 79-32,254, and amendments thereto.
2084-(xvi) The amount of any amortization deduction claimed in
2085-determining federal adjusted gross income to the extent the same is
2086-claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
2087-32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
2088-(xvii) The amount of any amortization deduction claimed in
2089-determining federal adjusted gross income to the extent the same is
2090-claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
2091-thereto.
2092-(xviii) For taxable years commencing after December 31, 2006,
2093-the amount of any ad valorem or property taxes and assessments paid to
2094-a state other than Kansas or local government located in a state other
2095-than Kansas by a taxpayer who resides in a state other than Kansas, SENATE BILL No. 410—page 36
2096-when the law of such state does not allow a resident of Kansas who
2097-earns income in such other state to claim a deduction for ad valorem or
2098-property taxes or assessments paid to a political subdivision of the state
2099-of Kansas in determining taxable income for income tax purposes in
2100-such other state, to the extent that such taxes and assessments are
2101-claimed as an itemized deduction for federal income tax purposes.
2102-(xix) For taxable years beginning after December 31, 2012, and
2103-ending before January 1, 2017, the amount of any: (1) Loss from
2104-business as determined under the federal internal revenue code and
2105-reported from schedule C and on line 12 of the taxpayer's form 1040
2106-federal individual income tax return; (2) loss from rental real estate,
2107-royalties, partnerships, S corporations, except those with wholly owned
2108-subsidiaries subject to the Kansas privilege tax, estates, trusts, residual
2109-interest in real estate mortgage investment conduits and net farm rental
2110-as determined under the federal internal revenue code and reported
2111-from schedule E and on line 17 of the taxpayer's form 1040 federal
2112-individual income tax return; and (3) farm loss as determined under the
2113-federal internal revenue code and reported from schedule F and on line
2114-18 of the taxpayer's form 1040 federal income tax return; all to the
2115-extent deducted or subtracted in determining the taxpayer's federal
2116-adjusted gross income. For purposes of this subsection, references to
2117-the federal form 1040 and federal schedule C, schedule E, and schedule
2118-F, shall be to such form and schedules as they existed for tax year 2011,
2119-and as revised thereafter by the internal revenue service.
2120-(xx) For taxable years beginning after December 31, 2012, and
2121-ending before January 1, 2017, the amount of any deduction for self-
2122-employment taxes under section 164(f) of the federal internal revenue
2123-code as in effect on January 1, 2012, and amendments thereto, in
2124-determining the federal adjusted gross income of an individual
2125-taxpayer, to the extent the deduction is attributable to income reported
2126-on schedule C, E or F and on line 12, 17 or 18 of the taxpayer's form
2127-1040 federal income tax return.
2128-(xxi) For taxable years beginning after December 31, 2012, and
2129-ending before January 1, 2017, the amount of any deduction for
2130-pension, profit sharing, and annuity plans of self-employed individuals
2131-under section 62(a)(6) of the federal internal revenue code as in effect
2132-on January 1, 2012, and amendments thereto, in determining the federal
2133-adjusted gross income of an individual taxpayer.
2134-(xxii) For taxable years beginning after December 31, 2012, and
2135-ending before January 1, 2017, the amount of any deduction for health
2136-insurance under section 162(l) of the federal internal revenue code as in
2137-effect on January 1, 2012, and amendments thereto, in determining the
2138-federal adjusted gross income of an individual taxpayer.
2139-(xxiii) For taxable years beginning after December 31, 2012, and
2140-ending before January 1, 2017, the amount of any deduction for
2141-domestic production activities under section 199 of the federal internal
2142-revenue code as in effect on January 1, 2012, and amendments thereto,
2143-in determining the federal adjusted gross income of an individual
2144-taxpayer.
2145-(xxiv) For taxable years commencing after December 31, 2013,
2146-that portion of the amount of any expenditure deduction claimed in
2147-determining federal adjusted gross income for expenses paid for
2148-medical care of the taxpayer or the taxpayer's spouse or dependents
2149-when such expenses were paid or incurred for an abortion, or for a
2150-health benefit plan, as defined in K.S.A. 65-6731, and amendments
2151-thereto, for the purchase of an optional rider for coverage of abortion in
2152-accordance with K.S.A. 40-2,190, and amendments thereto, to the
2153-extent that such taxes and assessments are claimed as an itemized
2154-deduction for federal income tax purposes. SENATE BILL No. 410—page 37
2155-(xxv) For taxable years commencing after December 31, 2013,
2156-that portion of the amount of any expenditure deduction claimed in
2157-determining federal adjusted gross income for expenses paid by a
2158-taxpayer for health care when such expenses were paid or incurred for
2159-abortion coverage, a health benefit plan, as defined in K.S.A. 65-6731,
2160-and amendments thereto, when such expenses were paid or incurred for
2161-abortion coverage or amounts contributed to health savings accounts
2162-for such taxpayer's employees for the purchase of an optional rider for
2163-coverage of abortion in accordance with K.S.A. 40-2,190, and
2164-amendments thereto, to the extent that such taxes and assessments are
2165-claimed as a deduction for federal income tax purposes.
2166-(xxvi) For all taxable years beginning after December 31, 2016,
2167-the amount of any charitable contribution made to the extent the same
2168-is claimed as the basis for the credit allowed pursuant to K.S.A. 72-
2169-4357, and amendments thereto, and is also claimed as an itemized
2170-deduction for federal income tax purposes.
2171-(xxvii) For all taxable years commencing after December 31,
2172-2020, the amount deducted by reason of a of any interest expense paid
2173-or accrued in a previous taxable year but allowed as a deduction
2174-pursuant to section 163 of the federal internal revenue code in the
2175-current taxable year by reason of the carryforward of disallowed
2176-business interest pursuant to section 163(j) of the federal internal
2177-revenue code of 1986, as in effect on January 1, 2018. For purposes of
2178-this paragraph, an interest expense is considered paid or accrued only
2179-in the first taxable year the deduction would have been allowable
2180-pursuant to section 163 of the federal internal revenue code if the
2181-limitation pursuant to section 163(j) of the federal internal revenue
2182-code did not exist.
2183-(xxviii) For all taxable years beginning after December 31, 2021,
2184-the amount of any contributions to, or earnings from, a first-time home
2185-buyer savings account if distributions from the account were not used
2186-to pay for expenses or transactions authorized pursuant to K.S.A. 2023
2187-Supp. 58-4904, and amendments thereto, or were not held for the
2188-minimum length of time required pursuant to K.S.A. 2023 Supp. 58-
2189-4904, and amendments thereto. Contributions to, or earnings from,
2190-such account shall also include any amount resulting from the account
2191-holder not designating a surviving payable on death beneficiary
2192-pursuant to K.S.A. 2023 Supp. 58-4904(e), and amendments thereto.
2193-(c) There shall be subtracted from federal adjusted gross income:
2194-(i) Interest or dividend income on obligations or securities of any
2195-authority, commission or instrumentality of the United States and its
2196-possessions less any related expenses directly incurred in the purchase
2197-of such obligations or securities, to the extent included in federal
2198-adjusted gross income but exempt from state income taxes under the
2199-laws of the United States.
2200-(ii) Any amounts received which are included in federal adjusted
2201-gross income but which are specifically exempt from Kansas income
2202-taxation under the laws of the state of Kansas.
2203-(iii) The portion of any gain or loss from the sale or other
2204-disposition of property having a higher adjusted basis for Kansas
2205-income tax purposes than for federal income tax purposes on the date
2206-such property was sold or disposed of in a transaction in which gain or
2207-loss was recognized for purposes of federal income tax that does not
2208-exceed such difference in basis, but if a gain is considered a long-term
2209-capital gain for federal income tax purposes, the modification shall be
2210-limited to that portion of such gain which is included in federal
2211-adjusted gross income.
2212-(iv) The amount necessary to prevent the taxation under this act of
2213-any annuity or other amount of income or gain which was properly SENATE BILL No. 410—page 38
2214-included in income or gain and was taxed under the laws of this state
2215-for a taxable year prior to the effective date of this act, as amended, to
2216-the taxpayer, or to a decedent by reason of whose death the taxpayer
2217-acquired the right to receive the income or gain, or to a trust or estate
2218-from which the taxpayer received the income or gain.
2219-(v) The amount of any refund or credit for overpayment of taxes
2220-on or measured by income or fees or payments in lieu of income taxes
2221-imposed by this state, or any taxing jurisdiction, to the extent included
2222-in gross income for federal income tax purposes.
2223-(vi) Accumulation distributions received by a taxpayer as a
2224-beneficiary of a trust to the extent that the same are included in federal
2225-adjusted gross income.
2226-(vii) Amounts received as annuities under the federal civil service
2227-retirement system from the civil service retirement and disability fund
2228-and other amounts received as retirement benefits in whatever form
2229-which were earned for being employed by the federal government or
2230-for service in the armed forces of the United States.
2231-(viii) Amounts received by retired railroad employees as a
2232-supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
2233-228c(a)(1) et seq.
2234-(ix) Amounts received by retired employees of a city and by
2235-retired employees of any board of such city as retirement allowances
2236-pursuant to K.S.A. 13-14,106, and amendments thereto, or pursuant to
2237-any charter ordinance exempting a city from the provisions of K.S.A.
2238-13-14,106, and amendments thereto.
2239-(x) (1) For taxable years beginning after December 31, 1976 2021,
2240-the amount of the any federal tentative jobs tax credit disallowance
2241-under the provisions of 26 U.S.C. § 280C(a). For taxable years ending
2242-after December 31, 1978, the amount of the targeted jobs tax credit and
2243-work incentive credit disallowances under 26 U.S.C. § 280C.
2244-(2) For taxable years beginning after December 31, 2019, and
2245-ending before January 1, 2022, 50% of the amount of the federal
2246-employee retention credit disallowance under rules similar to the rules
2247-of 26 U.S.C. § 280C(a). The taxpayer shall be required to prove that
2248-such taxpayer previously filed Kansas income tax returns and paid
2249-Kansas income tax on the disallowed amount. Notwithstanding any
2250-other provision of law to the contrary, any claim for refund or amended
2251-return relating to this subparagraph shall be allowed to be filed on or
2252-before April 15, 2025, and no claim for refund or amended return shall
2253-be allowed or filed after April 15, 2025.
2254-(xi) For taxable years beginning after December 31, 1986,
2255-dividend income on stock issued by Kansas venture capital, inc.
2256-(xii) For taxable years beginning after December 31, 1989,
2257-amounts received by retired employees of a board of public utilities as
2258-pension and retirement benefits pursuant to K.S.A. 13-1246, 13-1246a
2259-and 13-1249, and amendments thereto.
2260-(xiii) For taxable years beginning after December 31, 2004,
2261-amounts contributed to and the amount of income earned on
2262-contributions deposited to an individual development account under
2263-K.S.A. 74-50,201 et seq., and amendments thereto.
2264-(xiv) For all taxable years commencing after December 31, 1996,
2265-that portion of any income of a bank organized under the laws of this
2266-state or any other state, a national banking association organized under
2267-the laws of the United States, an association organized under the
2268-savings and loan code of this state or any other state, or a federal
2269-savings association organized under the laws of the United States, for
2270-which an election as an S corporation under subchapter S of the federal
2271-internal revenue code is in effect, which accrues to the taxpayer who is
2272-a stockholder of such corporation and which is not distributed to the SENATE BILL No. 410—page 39
2273-stockholders as dividends of the corporation. For taxable years
2274-beginning after December 31, 2012, and ending before January 1, 2017,
2275-the amount of modification under this subsection shall exclude the
2276-portion of income or loss reported on schedule E and included on line
2277-17 of the taxpayer's form 1040 federal individual income tax return.
2278-(xv) For all taxable years beginning after December 31, 2017, the
2279-cumulative amounts not exceeding $3,000, or $6,000 for a married
2280-couple filing a joint return, for each designated beneficiary that are
2281-contributed to: (1) A family postsecondary education savings account
2282-established under the Kansas postsecondary education savings program
2283-or a qualified tuition program established and maintained by another
2284-state or agency or instrumentality thereof pursuant to section 529 of the
2285-internal revenue code of 1986, as amended, for the purpose of paying
2286-the qualified higher education expenses of a designated beneficiary; or
2287-(2) an achieving a better life experience (ABLE) account established
2288-under the Kansas ABLE savings program or a qualified ABLE program
2289-established and maintained by another state or agency or
2290-instrumentality thereof pursuant to section 529A of the internal revenue
2291-code of 1986, as amended, for the purpose of saving private funds to
2292-support an individual with a disability. The terms and phrases used in
2293-this paragraph shall have the meaning respectively ascribed thereto by
2294-the provisions of K.S.A. 75-643 and 75-652, and amendments thereto,
2295-and the provisions of such sections are hereby incorporated by
2296-reference for all purposes thereof.
2297-(xvi) For all taxable years beginning after December 31, 2004,
2298-amounts received by taxpayers who are or were members of the armed
2299-forces of the United States, including service in the Kansas army and
2300-air national guard, as a recruitment, sign up or retention bonus received
2301-by such taxpayer as an incentive to join, enlist or remain in the armed
2302-services of the United States, including service in the Kansas army and
2303-air national guard, and amounts received for repayment of educational
2304-or student loans incurred by or obligated to such taxpayer and received
2305-by such taxpayer as a result of such taxpayer's service in the armed
2306-forces of the United States, including service in the Kansas army and
2307-air national guard.
2308-(xvii) For all taxable years beginning after December 31, 2004,
2309-amounts received by taxpayers who are eligible members of the Kansas
2310-army and air national guard as a reimbursement pursuant to K.S.A. 48-
2311-281, and amendments thereto, and amounts received for death benefits
2312-pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
2313-such death benefits are included in federal adjusted gross income of the
2314-taxpayer.
2315-(xviii) For the taxable year beginning after December 31, 2006,
2316-amounts received as benefits under the federal social security act which
2317-are included in federal adjusted gross income of a taxpayer with federal
2318-adjusted gross income of $50,000 or less, whether such taxpayer's filing
2319-status is single, head of household, married filing separate or married
2320-filing jointly; and for all taxable years beginning after December 31,
2321-2007, amounts received as benefits under the federal social security act
2322-which are included in federal adjusted gross income of a taxpayer with
2323-federal adjusted gross income of $75,000 or less, whether such
2324-taxpayer's filing status is single, head of household, married filing
2325-separate or married filing jointly.
2326-(xix) Amounts received by retired employees of Washburn
2327-university as retirement and pension benefits under the university's
2328-retirement plan.
2329-(xx) For taxable years beginning after December 31, 2012, and
2330-ending before January 1, 2017, the amount of any: (1) Net profit from
2331-business as determined under the federal internal revenue code and SENATE BILL No. 410—page 40
2332-reported from schedule C and on line 12 of the taxpayer's form 1040
2333-federal individual income tax return; (2) net income, not including
2334-guaranteed payments as defined in section 707(c) of the federal internal
2335-revenue code and as reported to the taxpayer from federal schedule K-
2336-1, (form 1065-B), in box 9, code F or as reported to the taxpayer from
2337-federal schedule K-1, (form 1065) in box 4, from rental real estate,
2338-royalties, partnerships, S corporations, estates, trusts, residual interest
2339-in real estate mortgage investment conduits and net farm rental as
2340-determined under the federal internal revenue code and reported from
2341-schedule E and on line 17 of the taxpayer's form 1040 federal
2342-individual income tax return; and (3) net farm profit as determined
2343-under the federal internal revenue code and reported from schedule F
2344-and on line 18 of the taxpayer's form 1040 federal income tax return;
2345-all to the extent included in the taxpayer's federal adjusted gross
2346-income. For purposes of this subsection, references to the federal form
2347-1040 and federal schedule C, schedule E, and schedule F, shall be to
2348-such form and schedules as they existed for tax year 2011 and as
2349-revised thereafter by the internal revenue service.
2350-(xxi) For all taxable years beginning after December 31, 2013,
2351-amounts equal to the unreimbursed travel, lodging and medical
2352-expenditures directly incurred by a taxpayer while living, or a
2353-dependent of the taxpayer while living, for the donation of one or more
2354-human organs of the taxpayer, or a dependent of the taxpayer, to
2355-another person for human organ transplantation. The expenses may be
2356-claimed as a subtraction modification provided for in this section to the
2357-extent the expenses are not already subtracted from the taxpayer's
2358-federal adjusted gross income. In no circumstances shall the subtraction
2359-modification provided for in this section for any individual, or a
2360-dependent, exceed $5,000. As used in this section, "human organ"
2361-means all or part of a liver, pancreas, kidney, intestine, lung or bone
2362-marrow. The provisions of this paragraph shall take effect on the day
2363-the secretary of revenue certifies to the director of the budget that the
2364-cost for the department of revenue of modifications to the automated
2365-tax system for the purpose of implementing this paragraph will not
2366-exceed $20,000.
2367-(xxii) For taxable years beginning after December 31, 2012, and
2368-ending before January 1, 2017, the amount of net gain from the sale of:
2369-(1) Cattle and horses, regardless of age, held by the taxpayer for draft,
2370-breeding, dairy or sporting purposes, and held by such taxpayer for 24
2371-months or more from the date of acquisition; and (2) other livestock,
2372-regardless of age, held by the taxpayer for draft, breeding, dairy or
2373-sporting purposes, and held by such taxpayer for 12 months or more
2374-from the date of acquisition. The subtraction from federal adjusted
2375-gross income shall be limited to the amount of the additions recognized
2376-under the provisions of subsection (b)(xix) attributable to the business
2377-in which the livestock sold had been used. As used in this paragraph,
2378-the term "livestock" shall not include poultry.
2379-(xxiii) For all taxable years beginning after December 31, 2012,
2380-amounts received under either the Overland Park, Kansas police
2381-department retirement plan or the Overland Park, Kansas fire
2382-department retirement plan, both as established by the city of Overland
2383-Park, pursuant to the city's home rule authority.
2384-(xxiv) For taxable years beginning after December 31, 2013, and
2385-ending before January 1, 2017, the net gain from the sale from
2386-Christmas trees grown in Kansas and held by the taxpayer for six years
2387-or more.
2388-(xxv) For all taxable years commencing after December 31, 2020,
2389-100% of global intangible low-taxed income under section 951A of the
2390-federal internal revenue code of 1986, before any deductions allowed SENATE BILL No. 410—page 41
2391-under section 250(a)(1)(B) of such code.
2392-(xxvi) (1) For all taxable years commencing after December 31,
2393-2020, the amount of any interest expense paid or accrued in the current
2394-taxable year and disallowed as a deduction pursuant to section 163(j)
2395-of the federal internal revenue code of 1986, as in effect on January 1,
2396-2018.
2397-(2) For purposes of this paragraph, an interest expense is
2398-considered paid or accrued only in the first taxable year the deduction
2399-would have been allowable pursuant to section 163 of the federal
2400-internal revenue code if the limitation pursuant to section 163(j) of the
2401-federal internal revenue code did not exist.
2402-(3) For tax year 2021, an amount equal to the sum of any interest
2403-expenses paid or accrued in tax years 2018, 2019 and 2020 less the
2404-sum of amounts allowed as a deduction pursuant to section 163 of the
2405-federal internal revenue code in tax years 2018, 2019 and 2020.
2406-(xxvii) For taxable years commencing after December 31, 2020,
2407-the amount disallowed as a deduction pursuant to section 274 of the
2408-federal internal revenue code of 1986 for meal expenditures shall be
2409-allowed to the extent such expense was deductible for determining
2410-federal income tax and was allowed and in effect on December 31,
2411-2017.
2412-(xxviii) For all taxable years beginning after December 31, 2021:
2413-(1) The amount contributed to a first-time home buyer savings account
2414-pursuant to K.S.A. 2023 Supp. 58-4903, and amendments thereto, in an
2415-amount not to exceed $3,000 for an individual or $6,000 for a married
2416-couple filing a joint return; or (2) amounts received as income earned
2417-from assets in a first-time home buyer savings account.
2418-(xxix) For taxable years beginning after December 31, 2017, for
2419-an individual taxpayer who carried back federal net operating losses
2420-arising in a taxable year beginning after December 31, 2017, and
2421-before January 1, 2021, pursuant to section 172(b)(1) of the federal
2422-internal revenue code as amended by the coronavirus aid, relief, and
2423-economic security act (CARES act), the amount of such federal net
2424-operating loss carryback for each applicable year. If the amount of
2425-such federal net operating loss carryback exceeds the taxpayer's
2426-Kansas adjusted gross income for such taxable year, the amount
2427-thereof that exceeds such Kansas adjusted gross income may be carried
2428-forward as a subtraction modification in the following taxable year or
2429-years until the total amount of such federal net operating loss
2430-carryback has been deducted, except that no such unused amount shall
2431-be carried forward for deduction as a subtraction modification after
2432-the 20
2433-th
2434- taxable year following the taxable year of the net operating
2435-loss. Notwithstanding any other provision of law to the contrary, an
2436-extension of time shall be allowed for a claim for refund or amended
2437-return for tax years 2018, 2019 or 2020 limited to the application of
2438-the provisions of this paragraph and such claim for refund or amended
2439-return must be filed on or before April 15, 2025.
2440-(d) There shall be added to or subtracted from federal adjusted
2441-gross income the taxpayer's share, as beneficiary of an estate or trust, of
2442-the Kansas fiduciary adjustment determined under K.S.A. 79-32,135,
2443-and amendments thereto.
2444-(e) The amount of modifications required to be made under this
2445-section by a partner which relates to items of income, gain, loss,
2446-deduction or credit of a partnership shall be determined under K.S.A.
2447-79-32,131, and amendments thereto, to the extent that such items affect
2448-federal adjusted gross income of the partner.
2449-Sec. 19. K.S.A. 2023 Supp. 79-32,212 is hereby amended to read
2450-as follows: 79-32,212. (a) For taxable years 2002 through 2024 2029,
2451-there shall be allowed as a credit against the tax liability of a taxpayer SENATE BILL No. 410—page 42
2452-imposed under the Kansas income tax act, an amount equal to 100% of
2453-the amount attributable to the retirement of indebtedness authorized by
2454-a single city port authority established before January 1, 2002. In no
2455-event shall the total amount of the credits allowed under this section
2456-exceed $500,000 for any one fiscal year.
2457-(b) Upon certification by the secretary of revenue of the amount of
2458-any such credit, the director of accounts and reports shall issue to such
2459-taxpayer a warrant for such amount which shall be deemed to be a
2460-capital contribution.
2461-(c) For tax years 2013 through 2021, the income tax credit
2462-provided by this section shall only be available to taxpayers subject to
2463-the income tax on corporations imposed pursuant to K.S.A. 79-
2464-32,110(c), and amendments thereto, and shall be applied only against
2465-such taxpayer's corporate income tax liability.
2466-(d) For tax years 2022 through 2024 2029, the income tax credit
2467-provided by this section shall be available to all taxpayers subject to the
2468-income tax imposed pursuant to K.S.A. 79-32,110, and amendments
2469-thereto, and shall be applied only against such taxpayer's income tax
2470-liability.
2471-Sec. 20. K.S.A. 2023 Supp. 79-32,284 is hereby amended to read
2472-as follows: 79-32,284. (a) K.S.A. 2023 Supp. 79-32,284 through 79-
2473-32,289, and amendments thereto, shall be known and may be cited as
2474-the salt parity act.
2475-(b) The legislature finds and declares that:
2476-(1) The deductibility of state income taxes should be the same for
2477-C corporations, S corporations and partnerships; and
2478-(2) the purpose of the tax credit in K.S.A. 2023 Supp. 79-32,288,
2479-and amendments thereto, is to avoid double taxation of income on
2480-electing pass-through entity owners.
2481-(c) The provisions of this act shall be a part of and supplemental to
2482-the Kansas income tax act.
2483-Sec. 21. K.S.A. 2023 Supp. 79-32,287 is hereby amended to read
2484-as follows: 79-32,287. (a) With respect to any taxable period for which
2485-it has made the election under K.S.A. 2023 Supp. 79-32,286, and
2486-amendments thereto, an electing pass-through entity shall be subject to
2487-a tax in an amount equal to 5.7% of the highest rate of tax for the
2488-applicable income tax year under K.S.A. 79-32,110(a), and
2489-amendments thereto, multiplied by the sum of:
2490-(1) Each resident nonresident electing pass-through entity owner's
2491-pro rata or distributive share of the electing pass-through entity's
2492-income and each nonresident electing pass-through entity owner's
2493-distributive share of income attributable to the state, all as; and
2494-(2) each resident electing pass-through entity owner's pro rata or
2495-distributive share of the electing pass-through entity's income
2496-calculated as either: (A) The sum of income attributable to the state
2497-and income not attributable to the state; or (B) income attributable to
2498-the state. The electing pass-through entity must use the same method of
2499-calculation for all resident electing pass-through entity owners. The
2500-provisions of paragraphs (1) and (2) shall be determined pursuant to
2501-K.S.A. 79-32,130, 79-32,131, 79-32,133 and 79-32,139, and
2502-amendments thereto.
2503-(b) An electing pass-through entity shall be treated as a
2504-corporation under K.S.A. 79-32,101, and amendments thereto, with
2505-respect to the tax imposed under this act, except that K.S.A. 79-32,107,
2506-and amendments thereto, shall not apply during the first taxable period
2507-for which this act is applicable.
2508-(c) Any credit allowed pursuant to article 32 of chapter 79 of the
2509-Kansas Statutes Annotated, and amendments thereto, except K.S.A. 79-
2510-32,111(a), and amendments thereto, that is attributable to the activities SENATE BILL No. 410—page 43
2511-of an electing pass-through entity in the taxable year shall be passed
2512-through to and claimed by the entity and not passed through to or
2513-claimed by the electing pass-through entity owner only for taxable
2514-periods when the election is allowed and made by an electing pass-
2515-through entity under K.S.A. 2023 Supp. 79-32,286, and amendments
2516-thereto. Notwithstanding any provision to the contrary in article 32 of
2517-chapter 79 of the Kansas Statutes Annotated, and amendments thereto,
2518-any excess income tax credit, net operating loss or other modification
2519-may be carried forward on the electing pass-through entity's return but
2520-may only be utilized in a year in which the electing pass-through entity
2521-has made the election allowed in K.S.A. 2023 Supp. 79-32,286, and
2522-amendments thereto, except that any limitation specified in the specific
2523-section for an income tax credit, the net operating loss or any other
2524-modification shall apply to the electing pass-through entity. If in a
2525-taxable period subsequent to a period in which an election under K.S.A.
2526-2023 Supp. 79-32,286, and amendments thereto, was made, an election
2527-under K.S.A. 2023 Supp. 79-32,286, and amendments thereto, is not
2528-allowed or not made by an electing pass-through entity, any excess
2529-income tax credits may be transferred to the electing pass-through
2530-entity owners. Any excess income tax credits shall be available to each
2531-electing pass-through owner in the same proportion and manner as
2532-would have applied without the election under K.S.A. 2023 Supp. 79-
2533-32,286, and amendments thereto, for the taxable period in which each
2534-respective income tax credit was generated. All other rights and
2535-obligations pertaining to the excess income tax credits shall be
2536-transferred to the electing pass-through entity owners.
2537-(d) Any modification to federal taxable income pursuant to K.S.A.
2538-79-32,117 or 79-32,138, and amendments thereto, and any expensing
2539-deduction allowed pursuant to K.S.A. 79-32,143a, and amendments
2540-thereto, that is attributable to the activities of an electing pass-through
2541-entity in the taxable year shall be claimed on:
2542-(1) The electing pass-through entity's return; and
2543-(2) each electing pass-through entity owner's individual return, in
2544-the same proportion and manner as would have applied without the
2545-election under K.S.A. 2023 Supp. 79-32,286, and amendments thereto.
2546-(e) The provisions of article 32 of chapter 79 of the Kansas
2547-Statutes Annotated, and amendments thereto, regarding the collection,
2548-administration and enforcement of tax shall be applicable to the tax due
2549-under this section, and notwithstanding the provisions of K.S.A. 79-
2550-32,129 and 79-32,139, and amendments thereto, an electing pass-
2551-through entity shall be a taxpayer.
2552-(f) The provisions of this section shall apply to taxable years
2553-commencing on or after January 1, 2022.
2554-Sec. 22. K.S.A. 79-257, 79-258, 79-306, 79-332a, 79-1422, 79-
2555-1427a, 79-1496 and 79-32,107 and K.S.A. 2023 Supp. 12-187, 12-189,
2556-12-192, 74-2433f, 79-1476, 79-2988, 79-2989, 79-32,117, 79-32,212,
2557-79-32,284 and 79-32,287 are hereby repealed. SENATE BILL No. 410—page 44
2558-Sec. 23. This act shall take effect and be in force from and after its
2559-publication in the statute book.
2560-I hereby certify that the above BILL originated in the
2561-SENATE, and passed that body
2562-__________________________
2563-SENATE adopted
2564- Conference Committee Report ________________
2565-_________________________
2566-President of the Senate.
2567-_________________________
2568-Secretary of the Senate.
2569-
2570-Passed the HOUSE
2571- as amended _________________________
2572-HOUSE adopted
2573- Conference Committee Report ________________
2574-_________________________
2575-Speaker of the House.
2576-_________________________
2577-Chief Clerk of the House.
2578-APPROVED _____________________________
2579-_________________________
2580-Governor.
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