SB 206--Am.
As Amended by Senate Committee
Session of 1997
By Committee on Assessment and Taxation

AN ACT relating to property taxation; concerning the remediation of clerical errors; amending K.S.A. 79-1702 and repealing the existing section. Be it enacted by the Legislature of the State of Kansas: Section 1. K.S.A. 79-1702 is hereby amended to read as follows: 79- 1702. If any taxpayer or any municipality or taxing district shall have a grievance not remediable under the provisions of K.S.A. 79-1701 or 79- 1701a, and amendments thereto, or which was remediable thereunder and reported to the proper official or officials within the time prescribed but which has not been remedied by such official or officials, such griev- ance may be presented to the state board of tax appeals and if it shall be satisfied from competent evidence produced that there is a real grievance, it may direct that the same be remedied either by canceling the tax, if uncollected, together with all penalties charged thereon, or if the tax has been paid, by ordering a refund of the amount found to have been un- lawfully charged and collected. In all cases where property has been acquired by the state, a political subdivision or an institution exempt from general property taxation, the general property tax for all the years prior to 1975 that are unpaid on the taking effect of this act shall be cancelled and abated upon proper appli- cation hereunder. In all cases where the identical property owned by any taxpayer has been assessed for the current tax year in more than one county in the state, the board is hereby given authority to determine which county is entitled to the assessment of the property and to charge legal taxes thereon, and if the taxes have been paid in a county not entitled thereto, the board is hereby empowered to direct the authorities of the county which has so unlawfully collected the taxes to refund the same to the taxpayer with all penalties charged thereon. No tax grievance shall be considered by the board of tax appeals unless the same is filed within three years from the date the tax would have become a lien on real estate, except that the board shall have the au- thority, upon a finding of excusable neglect or undue hardship, to waive SB 206--Am.

 1  the limitations period, and that in no event shall the board order a refund
 2  of taxes, pursuant to the authority granted herein, that extends back more
 3  than three years from the date of the most recent tax year without the
 4  aggrieved person showing proof of a unanimous vote by the board of
 5  county commissioners recommending the same. Such vote shall be taken
 6  at a regularly scheduled meeting of the board of county commissioners
 7  and filed with the state board of tax appeals. In any county having a
 8  board of county commissioners of five members or more, such board, upon
 9  the adoption of a resolution so providing, may elect to recommend any
10  such tax refund upon a unanimous majority vote of those commissioners
11  present at a regularly scheduled meeting of the board.
12    In all cases where an error results in an understatement of values or
13  taxes as a result of a mistake on the part of a county, the board of tax
14  appeals, if it shall be satisfied from competent evidence produced that
15  there is an understatement as a result of a clerical error, may order an
16  additional assessment or tax bill, or both, to be issued so that the proper
17  value of the property in question is reflected, except that, in no such case
18  shall the taxpayer be assessed interest or penalties on any tax which may
19  be assessed. No increase shall be ordered to correct such error that ex-
20  tends back more than two years from the date of the most recent tax year.
21  If such error applies to property which has been sold or otherwise trans-
22  ferred subsequent to the time the error was made, no such additional
23  assessment or tax bill shall be issued.
24    Errors committed in the valuation and assessment process that are not
25  specifically enumerated in K.S.A. 79-1701, and amendments thereto, shall
26  be remediable only under the provisions of K.S.A. 79-2005, and amend-
27  ments thereto.
28    Sec. 2.  K.S.A. 79-1702 is hereby repealed.
29    Sec. 3.  This act shall take effect and be in force from and after its
30  publication in the statute book.