As Amended by Senate Committee
Session of 2000
By Committee on Assessment and Taxation

10             AN  ACT amending the homestead property tax refund act; concerning
11             the filing date and the resolution of appeals; amending K.S.A. 79-
12             4505 79-4517 and repealing the existing section; also repealing
13             K.S.A. 79-4512 and 79-4514.
15       Be it enacted by the Legislature of the State of Kansas:
16             Section  1. K.S.A. 79-4505 is hereby amended to read as follows: 79-
17       4505. Except as provided in K.S.A. 79-4517, and amendments thereto,
18       no claim in respect of property taxes levied in any year shall be paid or
19       allowed unless such claim is actually filed with and in the possession of
20       the department of revenue on or before April October 15 of the year next
21       succeeding the year in which said taxes were levied. 
22       Sec.  2. K.S.A. 79-4505 is hereby repealed.
23             New Section  1. Insofar as the same may be made applicable,
24       the provisions of K.S.A. 79-3226, and amendments thereto, shall
25       apply to claims for refunds allowable pursuant to the homestead
26       property tax refund act which may become in dispute.
27             Sec.  2. K.S.A. 79-4517 is hereby amended to read as follows:
28       79-4517. For claims in respect of property taxes levied in 1976 or in
29       any year subsequent thereto, the director of taxation may: (a) extend
30       the time for filing any claim under the provisions of this act; or accept
31       a claim filed after the filing deadline when good cause exists therefor;
32       or (b) accept a claim filed after the deadline for filing in the case of
33       sickness, absence or disability of the claimant if said the claim has been
34       filed within four (4) years of said the deadline.
35             Sec.  3. K.S.A. 79-4512, 79-4514 and 79-4517 are hereby
36       repealed.
37        Sec.  3. 4. This act shall take effect and be in force from and after its
38       publication in the statute book.