Miscellaneous Provisions | Midpage79-2901Payment of taxes or redemption of lands by mortgagee79-2902Lands in controversy; payment of taxes; recovery, when79-2903Liability of executor or administrator for failure to list lands or pay taxes79-2904Agent or attorney liable for failure to pay taxes on lands79-2905Conservator liable for failure to list or pay taxes79-2907Warrants received for taxes; endorsement79-2908Sale and conveyance of lands for taxes under prior statutes79-2910Limitations of actions for recovery of land under repealed statutes79-2910aActions to recover tax by the U.S. and other states and subdivisions; rights79-2911Repeals by act of 187679-2912Loss of tax-sale certificate79-2913Credit by state of overpayment of taxes by county, when79-2914Apportionment of funds where lands sold for less than full amount of taxes79-2915Same; distribution of proceeds; amount uncollected charged to several funds79-2918Same; use of funds after full amount of state taxes paid into state treasury79-2919Neglect of duties by officers; penalties79-2925Budgets of taxing bodies; application of act; exceptions; definitions79-2925aBudget of Shawnee county; budget period; no-fund warrants79-2925cTax lid, cities and counties; exceptions; elections, when required79-2926Budget forms prescribed; electronic format furnished by director of accounts and reports; duties of certain officers79-2927Itemized budget; parallel columns showing corresponding items and revenue; non-appropriated balances; balanced budget required, exception79-2927aSchool districts; balanced budget not required; unexpended moneys79-2929Proposed budget; amendments; public hearing; notice, publication and contents79-2929aAmended budget; publication; electronic filing; notice; public hearing; clerical errors79-2930Submission of adopted budgets and additional information to county clerk; electronic filing; use of budget information and tax to be levied from previous year in certain circumstances; duties of county clerk; limitation on taxes levied, exception79-2933Time for budget hearing; adoption; validity of levies79-2934Funds appropriated by budget; balances; duties of clerks and officers; distribution of tax proceeds79-2935Creation of indebtedness in excess of budget unlawful; exceptions79-2936Removal from office for violation79-2937Invalidity of part79-2938No-fund warrants for shortages in revenue, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay79-2939No-fund warrants for emergencies, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay79-2939bNo-fund warrants to cover the failure of receipt of motor vehicle tax79-2940No-fund warrants; issuance, interest, form, registration, redemption and transfer of surplus funds to general fund79-2941Warrants for emergencies, when; procedure; limitation of amount; notice and hearing79-2942Same; tax levy to pay79-2951No-fund warrants for emergencies in certain cities of second class, when; procedure; limitation of amount; notice and hearing; protests; tax levy to pay79-2952Same; application of K.S.A. 79-294079-2958Transfer of certain unexpended balances of tax funds to general fund79-2959bAbolishment of fund; transfer of moneys and liabilities to state general fund79-2963Notice of amount of tax levies to be expressed in dollars79-2964bAbolishment of fund; transfer of moneys and liabilities to state general fund79-2968Rate of interest on delinquent or unpaid taxes and overpayments of taxes79-2969Presumption of timely remittance of excise or income tax, when; allowance of delivery by private delivery services79-2970Interest tolled after hearings held by director of taxation79-2971Responsibility for collection of certain excise taxes; personal liability imposed79-2973Payment of taxes and fees by credit card authorized79-2974Publication of administrative rulings of the department of revenue79-2975Pending appeals, date for final determination79-2976Property tax levied in 2003; state general fund; effective date79-2977Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures79-2978Business machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue79-2979Telecommunications and railroad machinery and equipment tax reduction assistance fund; distributions, procedures; duties of secretary of revenue79-2980Credit towards payment of taxes on certain property of television broadcasters; determination of amount of credit; limitations79-2981Credit towards payment of taxes on certain property of radio broadcasters; determination of amount of credit; limitations79-2982Report to legislature on certain income tax credits and sales tax exemptions79-2983Amnesty from assessment or payment of penalties and interest with respect to specified taxes; requirements and procedures79-2984Tax compact with the Prairie Band Potawatomi Nation79-2985Tax compact with the Iowa Tribe of Kansas and Nebraska79-2986Tax compact with the Kickapoo Tribe in Kansas79-2987Tax compact with the Sac and Fox Nation of Missouri in Kansas and Nebraska79-2988Tax levy; approval to exceed revenue neutral rate by taxing subdivisions; requirements; notices and contents; public hearing; majority vote of governing body; requirements; duties of county clerk; costs; complaints; posting of budgets79-2989Taxpayer notification costs fund; notice of intent to exceed revenue neutral rate by taxing subdivisions; duties of county clerk; transfers from state general fund; administered by secretary of revenue79-2990Report to legislature; division of post audit; study related to non-profit organizations and governmental entities competing against for-profit businesses79-2925bApproval of budgets by taxing subdivisions, except cities and counties; requirement of majority vote by governing body, when; publication79-2959Local ad valorem tax reduction fund; transfers from state general fund, reduction; apportionment and payment to county treasurers79-2960Same; state treasurer to estimate and notify counties of respective allocations; county treasurer to estimate and notify political subdivisions of respective allocations; budgeted as item of income; budget form79-2961Same; distribution to political subdivisions except school districts; subdivisions failing to meet budget requirements excluded; distribution of amounts to community colleges and municipal universities apportioned under 79-2959(d)79-2962Same; payment to county treasurers79-2964County and city revenue sharing fund; transfers from state general fund, reduction79-2965Same; allocation to counties79-2966Same; allocation of counties' entitlements to county and city governments; payment79-2967Same; state treasurer to estimate and notify county treasurers of respective entitlements; county treasurer to estimate and notify city treasurers of respective allocations