Kan. Stat. Ann. § 79-2416d
The state court of tax appeals shall have the authority, upon such application and proper showing as the court may require, to cancel all penalties and accrued interest on real estate taxes where such real estate taxes were incurred prior to January 1, 1910.
L. 1951, ch. 504, § 1; L. 2008, ch. 109, § 104; July 1.