Printable Format79-1701. Correction of clerical errors by county clerk. The county clerk shall, prior to November 1, correct the following clerical errors in the assessment and tax rolls for the current year, which are discovered prior to such date:
(a) Errors in the description or quantity of real estate listed;
(b) errors which have caused improvements to be assessed upon real estate when no such improvements were in existence;
(c) errors whereby improvements located upon one tract or lot of real estate have been assessed as being upon another tract or lot;
(d) errors whereby taxes have been charged upon property which the state board of tax appeals has specifically declared to be exempt from taxation under the constitution or laws of the state;
(e) errors whereby the taxpayer has been assessed twice in the same year for the same property in one or more taxing districts in the county;
(f) errors whereby the assessment of either real or personal property has been assigned to a taxing district in which the property did not have its taxable situs; and
(g) errors whereby the values or taxes are understated or overstated as a result of a mathematical miscomputation on the part of the county.
History: L. 1913, ch. 322, § 1; L. 1917, ch. 321, § 1; R.S. 1923, 79-1701; L. 1939, ch. 319, § 1; L. 1943, ch. 291, § 1; L. 1975, ch. 496, § 1; L. 1985, ch. 317, § 1; L. 1999, ch. 123, § 6; L. 2008, ch. 109, § 97; L. 2014, ch. 141, § 104; July 1.
Attorney General's Opinions:
Duties of county clerk and county appraiser in preparing real estate tax assessment rolls. 80-153.
Property subject to taxation on federally recognized indian reservation. 91-39.
Fire districts; refund, cancellation or credit of tax overpayments based on clerical errors. 94-21.
Assigning property to the wrong taxing district is not a mathematical miscomputation; additional assessments not authorized. 2007-22.
CASE ANNOTATIONS
1. Duty of county clerk to correct and extend proper levies. Board of Education v. Barrett, 101 Kan. 568, 570, 167 P. 1068.
2. Recovery back of invalid taxes not barred by remedies provided herein. Salthouse v. McPherson County, 115 Kan. 668, 224 P. 70.
3. Property listed in wrong school district; taxes recoverable. School District No. 8 v. Board of Education, 115 Kan. 806, 224 P. 892; State, ex rel., v. Williams, 139 Kan. 599, 601, 611, 32 P.2d 481.
4. County board may defend against order of tax commission as being erroneous. Robinson v. Jones, 119 Kan. 609, 611, 240 P. 957.
5. Held suit may be had for recovery of illegal tax in addition to this section. Bank of Holyrood v. Kottmann, 132 Kan. 593, 595, 296 P. 357.
6. Cited in discussing statutory procedure for making tax valuations and levies. State, ex rel., v. Riley County Comm'rs, 142 Kan. 388, 391, 47 P.2d 449.
7. Cited; personal property tax lien on real estate equivalent of judgment. Kucera v. State, 160 Kan. 624, 628, 164 P.2d 115.
8. Applied; Masonic temple not exempt from taxation as charitable institution. Clements v. Ljungdahl, 161 Kan. 274, 275, 167 P.2d 603.
9. Mandamus action proper where removal of property from tax rolls sought. A.T.&S.F. Hospital Ass'n v. State Commission of Revenue and Taxation, 173 Kan. 312, 313, 246 P.2d 299.
10. Tax commission's order exempting property held void; failure to appeal hereunder, effect. State, ex rel., v. Lawrence Woman's Club, 178 Kan. 308, 309, 313, 285 P.2d 770.
11. Finding by board of tax appeals that office building was not exempt from taxation; relief denied. Shriver v. Board of County Commissioners, 189 Kan. 548, 550, 370 P.2d 124.
12. Mentioned in holding that district court had no authority to hear appeal of tax grievance from board of tax appeals under either K.S.A. 60-2101(d) or 74-2426. In re Lakeview Gardens, Inc., 227 Kan. 161, 164, 605 P.2d 576.
13. Taxpayer's grievance not remedial under statute; alternative methods of relief discussed. Wirt v. Esrey, 233 Kan. 300, 316, 317, 662 P.2d 1238 (1983).
14. No remedy for taxing district's clerical error in taxpayer's favor undetected prior to tax notices unless property unassessed or escaped taxation. In re Order of Board of Tax Appeals, 236 Kan. 406, 413, 691 P.2d 394 (1984).
15. Assigning property to wrong taxing district is clerical error correctable by county clerk. In re application of U.S.D. No. 437 for Tax Relief, 243 Kan. 555, 558, 757 P.2d 314 (1988).
16. Granting mortgage on property listed as "sale" or "transfer" ended taxing unit's power to correct clerical errors. In re Harry Turner and Associates, Inc., 153 B.R. 573, 577, 579, 580 (1992).
17. Statutory procedures regarding public utilities right to appeal assessment and valuation of property examined. Colorado Interstate Gas Co. v. Beshears, 18 Kan. App. 2d 814, 819, 860 P.2d 56 (1993).
18. Whether county commission had statutory authority to unilaterally increase appraised property valuations examined. Kansans for Fair Taxation, Inc. v. Miller, 20 Kan. App. 2d 470, 475, 889 P.2d 154 (1995).
19. Failure to record name and address of new property owner is not a "clerical error" within provisions of section. In re Application of TV Realty, 27 Kan. App. 2d 28, 997 P.2d 742 (2000).
20. County appraiser intended classification given; classification was not a clerical error. In re Tax Relief Application of Hocker, 29 Kan. App. 2d 248, 27 P.3d 914 (2000).
21. Clerical error in tax assessment does not include discretionary act by appraiser but does include misclassification of construction materials. St. Catherine Hospital v. Roop, 34 Kan. App. 2d 638, 122 P.3d 414 (2005).
22. Section is remedial; intended to correct errors that have already occurred. In re Tax Protest of United Ag Services, 37 Kan. App. 2d 902, 914, 915, 159 P.3d 1050 (2007).
23. Taxpayer may recover paid taxes for annexation that is later deemed a nullity under the tax grievance procedure. In re Tax Appeal of Dillon Real Estate Co., 43 Kan. App. 2d 581, 228 P.3d 1080 (2010).