Session of 1999
By Senator Harrington

  9             AN  ACT relating to property taxation; providing authority for boards of
10             county commissioners to abate or provide credit against property taxes
11             levied upon residential property destroyed by calamity.
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. The owner of any property listed and assessed for taxation
15       purposes which, after January 1 of a particular year but prior to August
16       15 of such year, was destroyed as a result of an event or occurrence which
17       the president of the United States has declared, pursuant to federal law,
18       to be a major disaster, and grants from the federal government to meet
19       disaster related expenses resulting from such event or occurrence have
20       been authorized, may make application to the board of county commis-
21       sioners of the county in which such property is located for the abatement
22       of property taxes levied upon such property. The owner of any property
23       listed and assessed for taxation purposes which, on or after August 15 of
24       a particular year but prior to January 1 of the next succeeding year, was
25       destroyed as a result of any such event or occurrence may make appli-
26       cation to the board of county commissioners of the county in which such
27       property is located for the granting of a credit against property taxes
28       payable by such owner during the next succeeding taxable year.
29             Sec.  2. (a) Upon receipt of any such application, the board of county
30       commissioners may inquire into and make findings regarding the property
31       destroyed and the assessed valuation thereof. If it shall be determined
32       that any such owner is entitled to an abatement of all or any portion of
33       the property taxes levied against such property or is entitled to a credit
34       against property taxes payable by such owner in the next succeeding year,
35       the board shall issue an order so providing.
36             (b) The county clerk and county treasurer shall in each case of abate-
37       ment of credit correct their records in accordance therewith and the
38       county clerk shall notify the governing body of any taxing district affected
39       thereby.
40        Sec.  3. This act shall take effect and be in force from and after its
41       publication in the Kansas register.