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Kansas Statutes

Article 16

Miscellaneous Property Tax Provisions

79-1604Abstract of assessment rolls for state director of property valuation; forms; valuation of certain motor vehicles credited as supplementary assessments 79-1605Abstract of assessment rolls; penalty for failure of county clerk to comply 79-1606Appeals to hearing panels or officers; procedure and forms; hearings and disposition; duties of county clerk 79-1608Transfer of general fund moneys to special assessment equalization fund; use of moneys; retransfers, when 79-1609Appeals to state board of tax appeals; notice, requirements; procedure; limit on increased appraised valuation by the board 79-1610Decision of hearing officer or panel; notice to taxpayer; change in assessment of class of property; appeal not heard is denied 79-1611Appointment of hearing officers and panels to hear appeals from valuation and classification of property; qualifications and salary; removal of appointees, when 79-1612Military service, deployment outside United States; property tax deferral; rules and regulations 79-1613Homestead or building or improvement destroyed or substantially destroyed by natural disaster; abatement of tax 79-1614Business shutdown or restricted by government entity related to state of disaster emergency; reimbursement of tax 79-1615COVID-19 retail storefront property tax relief act; citation and purpose of act 79-1616Definitions 79-1617Eligibility; amount of refund, computation; maximum amount of refund 79-1618Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim 79-1619Only one claimant per retail storefront permitted 79-1620Deadline for filing claim; exception 79-1621Forms and instructions; rules and regulations 79-1622Information required in support of claim 79-1623Amount of claim may be applied against outstanding tax liability; payment of refund to county treasurer, when 79-1624Claimant not eligible for refund, when 79-1625Excessive claims; disallowance or recovery; fraudulent intent, misdemeanor; correction of certain excessive claims 79-1626Disallowance of claim if title received by claimant was primarily for purpose of making claim 79-1627Appeals process 79-1609aAppeals to state court of tax appeals; notice, requirements; procedure. [See Revisor's Note]