Collection and Cancellation of Taxes | MidpageCollection and Cancellation of Taxes
79-2001Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements79-2002Tax receipts by county treasurer; contents79-2003Warrants to be received in payment of taxes, when79-2004Time for payment of real estate taxes; interest, when; distribution of interest to city, when79-2004aTime for payment of personal property taxes; interest, when79-2005Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authorized to issue no-fund warrants; loans by pooled money investment board to counties or taxing subdivisions to pay such refund of taxes, requirements and procedures; levy of taxes for payment of no-fund warrants and PMIB loans79-2005aSame; invalidity of part79-2005bTaxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies79-2009Highway or railroad bridge; appointment of receiver upon failure to pay tax79-2010County commissioners to certify list of claims allowed79-2011County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney79-2012County commissioners to authorize county treasurer to credit delinquent taxpayer for the amount of claim; receipt; warrant issued where claim exceeds delinquent tax79-2013County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax79-2014Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties79-2015Actions for debt to collect taxes, fees, interest and penalties, when; remedies79-2016Same; liabilities imposed by other states; comity79-2017Collection of delinquent taxes in certain counties; tax lien79-2018Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs79-2019Same; bond of contract collectors; report and accounting of taxes collected79-2020Voluntary transfer of personal property before tax paid; lien, exception; collection79-2022Contingent fee based employment to audit personal property tax returns prohibited, when79-2023Wyandotte county accumulated interest amnesty program79-2024Partial payment or payment plan for delinquent or nondelinquent property taxes authorized79-2025Cancellation of taxes and penalties on certain property in Johnson county by county commissioners79-2026Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien