Session of 2000
By Committee on Taxation

  9             AN  ACT relating to property taxation; concerning the publishing of the
10             notice and listing of real estate subject to delinquent tax; amending
11             K.S.A. 79-2303 and repealing the existing section.
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 79-2303 is hereby amended to read as follows: 79-
15       2303. (a) The county treasurer shall cause the notice and list prepared
16       under K.S.A. 79-2302, and amendments thereto, to be published in the
17       official county newspaper or in a newspaper of general circulation in the
18       county in accordance with the provisions of K.S.A. 64-101, and amend-
19       ments thereto. The notice and list shall be submitted to the newspaper
20       on or before August 1 of each year and shall be published once each week
21       for a minimum of three consecutive weeks immediately prior to the week
22       when the day of sale will occur, except that, such notice and list shall be
23       required to be so published only once if the county treasurer publishes
24       continuously such notice and list electronically on the internet at the web-
25       site of the county for a minimum of three consecutive weeks immediately
26       prior to the week when the day of sale will occur. The county treasurer
27       also shall cause a copy of the list and notice to be posted in some con-
28       spicuous place in the county treasurer's office. The cost of publication of
29       the notice and list shall be paid from the general fund of the county, and
30       a $15 fee for each tract or lot shall be added to the tax due for the tract
31       or lot as part of the costs of collection. The fee shall be collected in the
32       manner provided for the collection of the unpaid taxes. 
33       Sec.  2. K.S.A. 79-2303 is hereby repealed.
34        Sec.  3. This act shall take effect and be in force from and after its
35       publication in the statute book.