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79-2004. Time for payment of real estate taxes; interest, when; distribution of interest to city, when. (a) Except as provided by K.S.A. 79-4521, and amendments thereto, any person charged with real property taxes on the tax books in the hands of the county treasurer may pay, at such person's option, the full amount thereof on or before December 20 of each year, or 1/2 thereof on or before December 20 and the remaining 1/2 on or before May 10 next ensuing. If the full amount of the real property taxes listed upon any tax statement is $10 or less the entire amount of such tax shall be due and payable on or before December 20.

In case the first half of the real property taxes remains unpaid after December 20, the first half of the tax shall draw interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus five percentage points per annum and may be paid at any time prior to May 10 following by paying 1/2 of the tax together with interest at such rate from December 20 to date of payment. Subject to the provisions of subsection (d), all real property taxes of the preceding year and accrued interest thereon which remain due and unpaid on May 11 shall accrue interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus five percentage points per annum from May 10 until paid, or until the real property is sold for taxes by foreclosure as provided by law. Except as provided by subsection (c), all interest herein provided shall be credited to the county general fund, 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 real 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) The board of county commissioners may enter into an agreement with the governing body of any city located in the county for the distribution of part or all of the interest paid on special assessments levied by the city which remain unpaid.

(d) All real 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, plus five percentage points per annum from the effective date of this section until paid or until the real property is sold for taxes by foreclosure as provided by law.

History: L. 1876, ch. 34, § 91; L. 1893, ch. 110, § 1; L. 1919, ch. 309, § 1; R.S. 1923, 79-2004; L. 1933, ch. 310, § 1; L. 1933, ch. 119, § 1 (Special Session); L. 1937, ch. 364, § 1; L. 1943, ch. 300, § 1; L. 1943, ch. 301, § 1; L. 1957, ch. 499, § 1; L. 1972, ch. 367, § 1; L. 1979, ch. 312, § 1; L. 1980, ch. 308, § 2; L. 1984, ch. 355, § 1; L. 1987, ch. 382, § 1; L. 1989, ch. 2, § 1 (Special Session); L. 1992, ch. 319, § 1; L. 1994, ch. 9, § 1; L. 1997, ch. 126, § 23; L. 2003, ch. 146, § 4; L. 2014, ch. 141, § 13; L. 2016, ch. 112, § 18; July 1.

Source or prior law:

G.S. 1868, ch. 107, § 79.

Revisor's Note:

Section was amended twice in 1992 session, see also 79-2004c.

Cross References to Related Sections:

Temporary remission of penalties, cost and interest, see 79-2415.

Law Review and Bar Journal References:

"New Kansas Usury Laws and Interest Rate Regulation," Robert G. Martin, 20 W.L.J. 572, 588 (1981).

"Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 90 (1984).

Attorney General's Opinions:

Collection and cancellation of taxes; interest on delinquent taxes. 80-150.

Collection of personal property tax warrant judgment. 80-151.

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

Interest charges on delinquent special assessments. 82-3.

Sewer districts; collection of special assessments and enforcement of delinquencies. 82-95.

Real estate redemption; interest to be charged. 82-243.

Time for real estate tax payments; interest. 83-158.

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

Time for payment of real estate taxes; book of plats; receipt for taxes required. 85-81.

Securities for deposits of public moneys; exemption for peak deposit periods. 85-109.

County treasurer's acceptance of partial payment of delinquent property taxes. 86-96.

Real estate foreclosure by county-order of sale, deed, execution and recordation; tax lien. 88-175.

Timing of elimination of gross earnings tax by cities and municipalities. 93-84.

Payment of real estate taxes on land before plat recorded; taxes "due and owing." 98-14.

Payment of real estate taxes; county authority to permit payment under an advance installment plan. 98-29.

Requires use of K.S.A. 79-2968 to determine interest rate on unpaid delinquent real estate taxes. 2007-1.

CASE ANNOTATIONS

1. Penalty added becomes a part of the taxes. The State, ex rel., Farnham v. Bawker, 4 K. 14; Kansas Pacific Rly. Co. v. Amrine, Treasurer, etc., 10 K. 318, 322.

2. Tender of part of taxes; receipt therefor. Julien, Sheriff, v. Ainsworth, 27 K. 446, 448.

3. Effect of erroneous computation of penalties; fraction of a cent. Glen v. Stewart, 78 K. 605, 606, 97 P. 863.

4. City, first class, entitled to penalties; rebates charged to county. Sedgwick County v. Wichita, 62 K. 704, 705, 64 P. 621; Kansas City v. Stewart, 90 K. 846, 847, 136 P. 241.

5. Writ of mandamus unavailable by reason of lapse of time. School District v. Stanton County, 99 K. 763, 764, 162 P. 1165.

6. Cited in considering disposition of interest paid on delinquencies. Board of Education v. Wyandotte County, 116 K. 38, 225 P. 1063.

7. Cited in making disposition of interest under old section. Greenwood County Comm'rs v. School District, 139 K. 297, 299, 300, 31 P.2d 723.

8. General taxes for state purposes considered; statutory procedure reviewed. Kansas Gas & Elec. Co. v. Dalton, 142 K. 59, 62, 46 P.2d 27.

9. Interest on taxes accruing after sale belongs to municipality making levy. Board of Education v. Franklin County Comm'rs, 149 K. 798, 799, 800, 801, 89 P.2d 841.

10. Delinquent taxes may be protested under 79-2005. In re Tax Protest of Rice, 228 K. 600, 602, 604, 620 P.2d 312.

11. 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 K. 6, 11, 697 P.2d 64 (1985).

12. Mailed notice of real estate taxes due not intended to trigger accrual of interest. In re Tax Protest of Liston Foundation, 13 K.A.2d 353, 355, 771 P.2d 77 (1989).

13. City's two-year agreement with firefighters' union held not in violation of budget law or cash-basis law. International Ass'n of Firefighters v. City of Lawrence, 14 K.A.2d 788, 800, 798 P.2d 960 (1990).

14. County tax liens which relate back before debtor's bankruptcy do not give county lien for unassessed taxes. In re Prairie Mining, Inc., 194 B.R. 248, 252 (1995).

15. Taxes could not be treated as unsecured eighth priority claims under bankruptcy code under facts of the case. In re Bouton, 434 B.R. 624 (2010).


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