12-546. City annexation of land in fire district; dual taxation; refund. (a) If any land located within a fire district is annexed by a city and such land is not detached from the fire district by the end of the tax year, the owner of such land shall be entitled to a refund of all ad valorem taxes paid for fire service, excluding ad valorem taxes paid for general obligation bonds issued by the fire district, prior to annexation, to either the city or the fire district, whichever entity levies taxes for fire service against the land but does not provide such service.
(b) Cities and fire districts shall establish procedures for landowners to obtain refunds of ad valorem property taxes as required by this section.
History: L. 2011, ch. 101, § 12; L. 2013, ch. 129, § 3; July 1.
Structure Kansas Statutes
Chapter 12 - Cities And Municipalities
Article 5 - Additions, Vacation And Lot Frontage
12-503b Same; act inapplicable to school districts.
12-505 Same; proceedings on petition.
12-506 Reversion of vacated street, alley or public reservation.
12-508 Fees; issuance of subpoenas.
12-510 Limitation of boundaries after exclusion of land.
12-510b Exclusion of veterans affairs medical center land from certain cities; procedure.
12-512b Vacation of plats and other public reservations; recording plat or replat; reversion.
12-513 Power to change frontage.
12-515 Hearing on petition; ordinance and certificate; plat; recordation.
12-516 Payment of costs; when change valid.
12-517 Resolution declaring boundary, when.
12-518 Same; filing of certified copies.
12-521a Same; annexation of a fire district; criteria to be considered.
12-522 Filing of annexation ordinance.
12-523 Effective dates of annexation; exceptions.
12-524 Annexation of city or part of city not authorized.
12-524a Homestead rights; continuation after annexation; limitation.
12-528 Same; bonds; limitations; use of other funds.
12-529 Annexation of military reservation prohibited.
12-530 Notice of proposed annexation to be given to planning commission; review by commission.
12-535 Contractual agreement to guarantee apportionment of costs of improvements.
12-536 Effect of act on certain annexations.
12-538 Actions challenging certain annexations under 12-520; considerations of the court.
12-539 Annexation of lands located in rural water district; notice.
12-540 Same; contract for district to provide water service; franchise fee.
12-542 Part of Kansas rural water district act.
12-546 City annexation of land in fire district; dual taxation; refund.
12-547 Vacation of the original plat dedication of certain blocks in the city of Americus.