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79-1803. Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer. As soon as the action of the state board of equalization is certified to the county clerk, the county clerk shall change the valuations as directed and shall notify the county appraiser of such change. After all amounts of ad valorem tax levies have been certified to the county clerk, the county clerk shall compute the final tax levy rate to be applied to each tract or lot of real property, in the name of the owner, if known, and upon the amount of personal property in the name of each person, company or corporation, which shall be levied equally upon all real and personal property subject to the same tax, and set down all taxes on the tax roll. The amount of penalties imposed pursuant to K.S.A. 79-332a, 79-1422 and 79-1427a, K.S.A. 79-5a14 and 79-5a15, and amendments thereto, shall not be considered in computing the final tax levy rate. The clerk shall complete the same, and attach a certificate thereto, and deliver it to the county treasurer on or before November 1, and shall charge the treasurer with the amount of the respective taxes assessed on the tax roll.

History: L. 1876, ch. 34, § 84; L. 1909, ch. 244, § 1; R.S. 1923, 79-1803; L. 1960, ch. 57, § 1; L. 1961, ch. 441, § 1; L. 1981, ch. 379, § 2; L. 1982, ch. 391, § 38; L. 1994, ch. 219, § 1; L. 2008, ch. 182, § 5; July 1.

Source or prior law:

L. 1866, ch. 118, § 58; G.S. 1868, ch. 107, § 73.

Cross References to Related Sections:

County clerk, see chapter 19, article 3.

Proof of assessment and tax payment on certain vehicles, see 8-173 through 8-177.

Law Review and Bar Journal References:

Real estate leases in Kansas, Richard L. Zinn, 17 K.L.R. 707, 724, 725 (1969).

Attorney General's Opinions:

Lands or improvements omitted from listing on real property tax rolls. 81-187.

Township road tax levies; effect of election on certification of budget and levy amount. 82-188.

Ad valorem tax to be levied restricted by published proposed budget. 82-265.

Local option gross earnings (intangibles) tax; repeal. 83-14.

Duty of county clerk to execute and record plat. 83-71.

Collection and disposal of solid waste by county; fee schedules. 84-97.

Escaped taxes on personal property; time for payment. 86-75.

CASE ANNOTATIONS

1. Effect of erroneous calculation by county clerk. Glenn v. Stewart, 78 Kan. 605, 606, 97 P. 863.

2. Excessive valuation; application to reduce valuation too late. Benn v. Slaymaker, 93 Kan. 64, 67, 143 P. 503.

3. Situs of annexed territory for taxation; duty of county clerk. Board of Education v. Barrett, 101 Kan. 568, 570, 167 P. 1068.

4. Cited in reviewing statutory tax procedure to provide state revenue. Clay County Comm'rs v. French, 139 Kan. 815, 816, 33 P.2d 312.

5. Date fixed herein is directory not mandatory. School District v. Clark County Comm'rs, 155 Kan. 636, 638, 127 P.2d 418.

6. Upon certification of action of state board of equalization, county clerk shall change valuations as directed. Mobil Oil Corporation v. McHenry, 200 Kan. 211, 212, 223, 226, 228, 235, 237, 238, 253, 436 P.2d 982.

7. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 103, 483 P.2d 1111.

8. Cited in holding action by county clerk placing property on tax rolls was unauthorized under facts of case. Nickelson v. Board of County Commissioners, 209 Kan. 53, 55, 495 P.2d 1015.

9. Cited; statutory duty of county to collect taxes on property which escaped taxation (K.S.A. 79-1427a) and to correct, examined. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 557, 757 P.2d 314 (1988).

10. Noted in holding BOTA erred in allowing taxes on building improvements separate from underlying land, contrary to K.S.A. 79-412. In re Tax Protest of Spangles, Inc., 17 Kan. App. 2d 335, 338, 835 P.2d 699 (1992).


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