Printable Format79-2004a. Time for payment of personal property taxes; interest, when. (a) Any taxpayer charged with personal property taxes on the tax books in the hands of the county treasurer may at such taxpayer's option pay the full amount thereof on or before December 20 of each year, or ½ thereof on or before December 20 and the remaining ½ thereof on or before May 10 next ensuing, except that: (1) All unpaid personal property taxes of the preceding year must first be paid; and (2) if the full amount of the personal property taxes listed upon any tax statement shall be $10 or less the entire amount of such taxes shall be due and payable on or before December 20.
In the event anyone charged with personal property taxes shall fail to pay the first half thereof on or before December 20, the full amount thereof shall become immediately due and payable.
In case the first half of the taxes remains unpaid after December 20, the entire and full amount of personal property taxes charged shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, per annum from December 20 to date of payment. Subject to the provisions of subsection (c) all personal property taxes of the preceding year and interest thereon which shall remain due and unpaid on May 11 shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, per annum from May 10 until paid. All interest herein provided for shall be credited to the county general fund and retained by the county, and whenever any such interest is paid, the county treasurer shall enter the amount of interest so paid on the tax rolls in the proper column and account for such sum.
(b) Whenever any date prescribed in subsection (a) for the payment of personal property taxes occurs on a Saturday or Sunday, such date for payment shall be extended until the next-following regular business day of the office of the county treasurer.
(c) All personal property taxes of any year past due and unpaid on the effective date of this section and interest accrued thereon pursuant to this section prior to its amendment by this act shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, per annum from the effective date of this section until paid.
History: L. 1943, ch. 301, § 2; L. 1945, ch. 360, § 1; L. 1957, ch. 499, § 2; L. 1959, ch. 384, § 1; L. 1972, ch. 367, § 2; L. 1979, ch. 312, § 2; L. 1980, ch. 308, § 3; L. 1981, ch. 382, § 1; L. 1987, ch. 382, § 2; L. 1989, ch. 2, § 2 (Special Session); L. 1992, ch. 319, § 2; L. 1997, ch. 126, § 24; L. 2003, ch. 146, § 5; L. 2014, ch. 141, § 14; July 1.
Law Review and Bar Journal References:
"Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 90 (1984).
Attorney General's Opinions:
Collection of intangibles taxes. 80-108.
Collection and cancellation of taxes; interest on delinquent taxes. 80-150.
Collection of personal property tax warrant judgment. 80-151.
Listing of cattle held in feedlots. 83-104.
Time for real estate tax payments; interest. 83-158.
Collection of delinquent personal property taxes; authority of county to defer payment. 85-100.
Escaped taxes on personal property; time for payment. 86-75.
County treasurer's acceptance of partial payment of delinquent property taxes. 86-96.
Computation of interest on partial payment of delinquent personal property taxes. 89-88.
Merchants' and manufacturers' inventory; recertifying valuations of public utility property; time for collection. 90-8.
Registration of vehicles; proof of assessment; unpaid personal property tax. 90-105.
Voluntary transfer of personal property before tax paid; lien. 90-121.
Delinquent tax collection; poverty affidavit limiting issuance or execution of tax warrant. 91-34.
Timing of elimination of gross earnings tax by cities and municipalities. 93-84.
CASE ANNOTATIONS
1. Taxes paid pursuant to this statute; protest statement filed in accordance with K.S.A. 79-2005 should be geared to taxes levied for year; not necessary to set out exact portion of tax payment being protested. Sohio Petroleum Co. v. Board of County Commissioners, 201 Kan. 315, 316, 321, 323, 440 P.2d 554.
2. Delinquent taxes may be protested under K.S.A. 79-2005. In re Tax Protest of Rice, 228 Kan. 600, 601, 602, 604, 620 P.2d 312.
3. Voluntarily surrendered secured property not obtained through legal process; tax lien does not attach to buyer of same. Robbins-Leavenworth Floor Covering, Inc. v. Leavenworth Nat'l Bank & Trust Co., 229 Kan. 511, 513, 625 P.2d 494.
4. Requiring payment of all personal property taxes before registering motor vehicle under K.S.A. 8-173 is constitutional. State v. Raulston, 9 Kan. App. 2d 714, 716, 687 P.2d 37 (1984).
5. Counties authorized to keep interest on undistributed tax funds and delinquent taxes. U.S.D. No. 490 v. Board of Butler County Comm'rs, 237 Kan. 6, 11, 697 P.2d 64 (1985).