19-547. Publication of delinquent personal property tax statements; costs, payment and collection. In addition to the duties required by K.S.A. 79-2101, and amendments thereto, each county treasurer, within 10 days after October 1 of each year, shall cause a statement to be published with respect to unpaid or partially unpaid delinquent personal property tax returns made by the sheriff as of October 1. Such statement shall be published once each week for three consecutive weeks in the official county newspaper or in a newspaper of general circulation in the county in accordance with the provisions of K.S.A. 64-101, and amendments thereto. The statement shall show the name of each delinquent or partially delinquent taxpayer, listed alphabetically, appearing on such returns, followed by the taxpayer's last known address and by the total amount of unpaid taxes, penalties and costs. The cost of such publication shall be paid from the general fund of such county, and $15 shall be added to the tax due as part of the costs of collection, to be collected in the same manner as provided by law for the collection of the delinquent tax.
History: L. 1957, ch. 500, § 1; L. 1981, ch. 173, § 55; L. 1989, ch. 294, § 1; L. 1994, ch. 68, § 2; July 1.
Structure Kansas Statutes
Chapter 19 - Counties And County Officers
19-501 County treasurer; election, term, bond.
19-502a Purchase of burglary insurance authorized; premium payment.
19-502b Surety bonds for deputies and employees; filing, approval, cost.
19-503 Deputy treasurers, duties; meetings and seminars; budget; limitation of personnel action.
19-504 Vacancy in office of county treasurer, how filled.
19-505 Persons ineligible to hold office.
19-506a Revenues from national wildlife refuge system; distribution; use.
19-506b Surprise cash count; required annually in certain counties.
19-507 Accounts of receipts and expenditures; inspection of books; October settlement.
19-508 Settlement of affairs of political divisions; receipts and vouchers.
19-508a Financial reports to cities.
19-508b Financial reports to school districts; copies to state board of education.
19-509 Warrants; payment and redemption; received in payment of taxes.
19-510 Endorsement on county orders.
19-510a Payment into county treasury; receipt from county treasurer.
19-512 Treasurer not to act as county clerk or deputy.
19-513 Delivery of books, papers and moneys to successor; penalty for failure.
19-514 Discount of warrants unlawful; penalty.
19-516 Statement of tax of persons so requesting.
19-517 Same; fee for notifying person of amount of taxes or for accepting payment through mail.
19-518 Same; cancellation of tax receipt where check not paid.
19-521 Same; verification; penalty for perjury.
19-524 Same; publication and posting of statement.
19-525 Same; penalty for failure to make and publish statement; action.
19-531 Duplicate ticket of deposit; statement of amount of money sent to fiscal agent.
19-533 Monthly statement by fiscal agent.
19-535 Duties of county clerk as to checks and drafts.
19-537 Penalty for violating 19-531 to 19-537.
19-547 Publication of delinquent personal property tax statements; costs, payment and collection.