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79-1801. Certification of city, county, township, school and other taxing subdivision levies, time; payments by county treasurer. (a) Except as provided by subsection (b), each year the governing body of any city, the trustees of any township, the board of education of any school district and the governing bodies of all other taxing subdivisions shall certify, on or before August 25, to the proper county clerk the amount of ad valorem tax to be levied. Thereupon, the county clerk shall place the tax upon the tax roll of the county, in the manner prescribed by law, and the tax shall be collected by the county treasurer. The county treasurer shall distribute the proceeds of the taxes levied by each taxing subdivision in the manner provided by K.S.A. 12-1678a, and amendments thereto.

(b) Prior to January 1, 2021, if the governing body of a city or county must conduct an election for an increase in property tax to fund any appropriation or budget under K.S.A. 25-433a, and amendments thereto, the governing body of the city or county shall certify, on or before October 1, to the proper county clerk the amount of ad valorem tax to be levied. On and after January 1, 2021, if the governing body of a taxing subdivision must conduct a public hearing to approve exceeding the revenue neutral rate under K.S.A. 2023 Supp. 79-2988, and amendments thereto, the governing body of the taxing subdivision shall certify, on or before October 1, to the proper county clerk the amount of ad valorem tax to be levied.

History: L. 1876, ch. 34, § 82; R.S. 1923, 79-1801; L. 1969, ch. 334, § 7; L. 1981, ch. 379, § 1; L. 1981, ch. 380, § 2; L. 1983, ch. 319, § 2; L. 2005, ch. 2, § 16 (Special Session); L. 2016, ch. 66, § 4; L. 2021, ch. 9, § 3; L. 2021, ch. 58, § 12; July 1.

Source or prior law:

L. 1866, ch. 118, §§ 55, 56; G.S. 1868, ch. 107, §§ 69, 70, 71.

Cross References to Related Sections:

Payment over by county treasurer, see also 19-506; orders of county clerk upon county treasurer, see 19-318.

Multiple county school districts, see 72-8204a, 72-8204b.

Law Review and Bar Journal References:

"Serrano v. Priest: Wealth and Kansas School Finance," Philip and Patricia Ridenour, 20 K.L.R. 213, 217 (1971).

Attorney General's Opinions:

Allocation of interest earned on deposit of tax receipts prior to distribution. 80-174.

Home rule powers of counties and county officers. 81-112.

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

Detachment of portion of cemetery district; procedure. 82-117.

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

Certification of city tax levies, time; payments by county treasurer. 84-105.

Hospitals and health care facilities; levy for hospitals. 85-64.

Certification of budget after statutory deadline date; time for certification of school levies. 86-127.

County's use of home rule powers to establish a recycling program; procedure therefor. 2000-14.

CASE ANNOTATIONS

1. School district taxes paid under protest; action not maintainable against commissioners. Comm'rs of Pawnee Co. v. Atchison, T. & S.F. Rld. Co., 21 Kan. 748, 749.

2. Cities have no power to levy taxes except by ordinance. Sloan v. Beebe, 24 Kan. 343, 349.

3. Assessment by city for sidewalks; certified to county clerk; authorized. Doty v. Maddux, 82 Kan. 416, 418, 108 P. 854.

4. Tax need not be certified unless there is necessity therefor. The State, ex rel., v. Lander, 87 Kan. 474, 476, 124 P. 364.

5. Situs of annexed territory for taxation; duty of county clerk. Board of Education v. Barrett, 101 Kan. 568, 569, 167 P. 1068.

6. Where property listed in wrong district, other district may recover excess paid. School District No. 8 v. Board of Education, 115 Kan. 806, 224 P. 892.

7. Cited in considering when exempt character attaches. City of Wichita v. Anderson, 119 Kan. 241, 237 P. 1024.

8. Cited in determining diligence required in presenting a check for payment. School Dist. v. Ottawa County Comm'rs, 133 Kan. 528, 534, 1 P.2d 88.

9. Cited in holding city tax levies must conform to budget. City of Independence v. Smith, 138 Kan. 484, 486, 26 P.2d 268.

10. Cited in sustaining assessment against railroad by drainage district. Lowden v. Nusbaum, 143 Kan. 701, 56 P.2d 58.

11. Provision fixing time for levy certification is directory, not mandatory. School Board v. Rupp, 152 Kan. 636, 637, 638, 640, 641, 106 P.2d 669.

12. Cited; personal property tax lien on real estate equivalent of judgment. Kucera v. State, 160 Kan. 624, 628, 164 P.2d 115.

13. Mentioned; budgets adopted under K.S.A. 2-610 not subject to later change. State, ex rel., v. Belt, 175 Kan. 330, 331, 333, 264 P.2d 883.

14. Cited; case concerning taxing officials acting without statutory authority. Mobil Oil Corporation v. Medcalf, 207 Kan. 100, 102, 483 P.2d 1111.

15. Mentioned in action involving collective negotiations of teachers' association with school board; budget timetable discussed. National Education Association v. Board of Education. 212 Kan. 741, 754, 512 P.2d 426.

16. 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).


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