Article

Miscellaneous Property Tax Provisions

K.S.A. 79-1601— Repealed
K.S.A. 79-1602— Repealed
K.S.A. 79-1603— Repealed
K.S.A. 79-1604— Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments
K.S.A. 79-1605— Abstract of assessment rolls; penalty for failure of county clerk to comply
K.S.A. 79-1606— Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk
K.S.A. 79-1607— Repealed
K.S.A. 79-1608— Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when
K.S.A. 79-1609— Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board
K.S.A. 79-1609a— Repealed
K.S.A. 79-1610— Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied
K.S.A. 79-1611— Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when
K.S.A. 79-1612— Military service, deployment outside United States; property tax deferral; rules and regulations
K.S.A. 79-1613— Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax
K.S.A. 79-1614— Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax
K.S.A. 79-1615— COVID-19 retail storefront property tax relief act; citation and purpose of act
K.S.A. 79-1616— Definitions
K.S.A. 79-1617— Eligibility; amount of refund, computation; maximum amount of refund
K.S.A. 79-1618— Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim
K.S.A. 79-1619— Only one claimant per retail storefront permitted
K.S.A. 79-1620— Deadline for filing claim; exception
K.S.A. 79-1621— Forms and instructions; rules and regulations
K.S.A. 79-1622— Information required in support of claim
K.S.A. 79-1623— Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when
K.S.A. 79-1624— Claimant not eligible for refund, when
K.S.A. 79-1625— Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims
K.S.A. 79-1626— Disallowance of claim if title received by claimant was primarily for purpose of making claim
K.S.A. 79-1627— Appeals process