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79-1422. Penalty for late filing of or failure to file statement listing property; abatement of penalty. (a) Any person required to file a statement listing property for assessment and taxation purposes under the provisions of this act who fails to make and file such statement on or before the date prescribed by K.S.A. 79-306, and amendments thereto, shall be subject to a penalty as follows:

The appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 5% thereto as a penalty for late filing if the failure is not for more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 25% in the aggregate.

For good cause shown the appraiser may extend the time in which to make and file such statement. Such request for extension of time must be in writing and shall state just and adequate reasons on which the request may be granted. The request must be received by the appraiser prior to the due date of the statement.

(b) If, within one year following the date prescribed by K.S.A. 79-306, and amendments thereto, any person shall fail to make and file the statement listing property for assessment and taxation purposes or shall fail to make and file a full and complete statement listing property for such purposes, the appraiser shall proceed to ascertain the assessed value of the property of such taxpayer, and for this purpose the appraiser may examine under oath any person or persons whom the appraiser deems to have knowledge thereof. The appraiser shall, after having ascertained the assessed value of such property, add 50% thereto as a penalty for failure to file such statement or for failure to file a full and complete statement.

(c) The state board of tax appeals shall have the authority to abate any penalty imposed under the provisions of this section and order the refund of the abated penalty, whenever excusable neglect on the part of the person required to make and file the statement listing property for assessment and taxation purposes is shown, or whenever the property for which a statement of assessment was not filed as required by law is repossessed, judicially or otherwise, by a secured creditor and such secured creditor pays the taxes and interest due.

History: L. 1907, ch. 408, § 29; R.S. 1923, 79-1422; L. 1965, ch. 511, § 11; L. 1968, ch. 95, § 3; L. 1972, ch. 355, § 2; L. 1980, ch. 311, § 1; L. 1981, ch. 378, § 1; L. 1985, ch. 315, § 1; L. 1987, ch. 372, § 2; L. 1995, ch. 39, § 2; L. 2008, ch. 109, § 84; L. 2014, ch. 141, § 93; July 1.

Source or prior law:

L. 1866, ch. 118, § 39; G.S. 1868, ch. 107, § 57; L. 1876, ch. 34,§ 61.

Cross References to Related Sections:

Late filing of statement by public utility, see 79-5a14.

Law Review and Bar Journal References:

"Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Virginia Ratzlaff, 33 K.L.R. 71, 75 (1984).

"Survey of Kansas Law: Taxation," Sandra Craig McKenzie and Eric B. Milstead, 37 K.L.R. 961, 982 (1989).

"What Constitutes Excusable Neglect? A Guide for the Kansas Federal & State Practitioner," Steven W. Allton, John W. Broomes, 77 J.K.B.A. No. 5, 6 (2008).

Attorney General's Opinions:

Listing property for taxation; issuance of advanced tax notices and warrants. 81-11.

Late filing; failure or refusal to file; penalty; abatement of penalty. 81-42.

CASE ANNOTATIONS

1. Cited; assessment of gas leaseholds. Mobil Oil Corporation v. McHenry, 200 K. 211, 224, 436 P.2d 982.

2. Imposition of penalty for voluntarily filing list more than 45 days late not authorized. National Cooperative Refinery Ass'n v. Board of McPherson County Comm'rs, 228 K. 595, 599, 618 P.2d 1176.

3. BOTA definition of excusable neglect to justify taxpayer's failure to file taxes approved; abatement of taxpayer's penalties upheld. In re Tax Appeal of American Restaurant Operations, 264 K. 518, 526, 957 P.2d 473 (1998).

4. Issue preclusion prevents the county from retroactively taxing the aircraft for the years in which the owners had a valid exemption order; neither K.S.A. 79-1427a nor K.S.A. 79-1422 applies. In re Tax Appeal of Fleet, 293 K. 768, 272 P.3d 583 (2012).


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