79-1427a. Listing and appraisal of escaped personal property; duties of county appraisers; penalty; distribution of taxes paid under protest; grievances, procedure. (a) If, the county appraiser discovers, after the tax roll has been certified to the county clerk, that any tangible personal property subject to taxation has been omitted from the tax rolls, the county clerk shall place such property on the tax roll as an added tax, or if, after one year from the date prescribed by K.S.A. 79-306, and amendments thereto, for the listing of tangible personal property, the county appraiser discovers that any tangible personal property which was subject to taxation in any year or years within two years next preceding January 1 of the calendar year in which it was discovered has not been listed or has been underreported for whatever reason, such property shall be deemed to have escaped taxation. In the case of property which has not been listed, it shall be the duty of the county appraiser to list and appraise such property and, for an added tax, add penalties as prescribed in K.S.A. 79-1422, and amendments thereto, and which shall be designated on the appraisal roll as an added appraisal for that year. In the case of property which has escaped taxation, it shall be the duty of the county appraiser to list and appraise such property and add 50% thereto as a penalty for escaping taxation for each such year during which such property was not listed, and it shall be designated on the appraisal roll as "escaped appraisal" for each such preceding year or years. In the case of property which has been listed but underreported, it shall be the duty of the county appraiser to list and appraise the underreported portion of such property and add 50% thereto as a penalty for escaping taxation for each such year during which such property was underreported, and it shall be designated on the appraisal roll as "escaped appraisal" for each such preceding year or years. The county clerk, upon receipt of the valuation for such property in either of the aforementioned cases, shall place such property on the tax rolls and compute the amount of tax due based upon the mill levy for the year or years in which such tax should have been levied, and shall certify such amount to the county treasurer as an added or escaped appraisal. The amount of such tax shall be due immediately and payable within 45 days after the issuance of an additional or escaped property tax bill by the county treasurer. The county treasurer may not distribute any taxes assessed under this section and paid under protest by the taxpayer pursuant to K.S.A. 79-2005, and amendments thereto, until such time as the appeal is final. No interest shall be imposed unless the tax remains unpaid after such 45-day period. Taxes levied pursuant to this section which remain unpaid after such 45-day period shall be deemed delinquent and the county treasurer shall collect and distribute such tax in the same manner as prescribed by law for the collection and distribution of other taxes levied upon property which are delinquent. If the owner of such property is deceased, taxes charged as herein provided shall be levied against the estate of such deceased person for only two calendar years preceding death and shall be paid by the legal representative or representatives of such estate. In the event that such escaped appraisal is due to any willful or clerical error of the county appraiser, such property shall be appraised at its fair market value and no penalty shall be added.
(b) A taxpayer with a grievance as to any penalty applied pursuant to the provisions of this section, may appeal to the state board of tax appeals on forms prepared by the state board of tax appeals and provided by the county appraiser. The state board of tax appeals shall have the authority to abate any penalty imposed under the provisions of this section and order the refund of the abated penalty, whenever excusable neglect on the part of the person required to make and file the statement listing property for assessment and taxation purposes is shown, or whenever the property which has been deemed to have escaped taxation is repossessed, judicially or otherwise, by a secured creditor and such creditor pays the taxes and interest due. No interest shall be assessed during the pendency of this appeal.
(c) The provisions of this section shall apply to any tangible personal property discovered during the calendar years 1982, 1983, 1984 and any year thereafter to have escaped appraisal and taxation during any such year or any year within two years next preceding any such year.
History: L. 1985, ch. 309, § 1; L. 1987, ch. 372, § 3; L. 1990, ch. 346, § 1; L. 1995, ch. 38, § 1; L. 2004, ch. 173, § 10; L. 2008, ch. 109, § 86; L. 2014, ch. 141, § 95; July 1.
Structure Kansas Statutes
Article 14 - Property Valuation, Equalizing Assessments, Appraisers And Assessment Of Property
79-1401 Powers and duties of director of property valuation; meetings of county assessors, expenses.
79-1404 General duties and powers of director of property valuation.
79-1404a Review of valuation changes of appraiser by director of property valuation.
79-1405 Violation of laws and regulations by officers.
79-1408 Interrogatories and questions for taxpayers; penalties.
79-1410 Abstracts of assessments, tabulations.
79-1411a County as assessment administration unit.
79-1412a Powers and duties of county and district appraisers; limitations.
79-1412d Application of 79-1412a.
79-1420 Fraudulent listing or evasion by taxpayer; penalty; prosecution.
79-1424 Bank records not to be produced or examined.
79-1427b Waiver of penalties on certain escaped personal property.
79-1437e Same; inapplicability to certain transfers of title.
79-1437f Same; disposition and use of contents thereof, to and by whom.
79-1437g Same; penalty for violations.
79-1439a Classification of certain not-for-profit organization real property; assessment rate.
79-1439b Recoupment of tax when property classified under 79-1439a changes use; procedures.
79-1439c Classification of certain commercial and industrial machinery and equipment.
79-1450 Construction of certain terms.
79-1455 County as separate appraisal district; duty to appraise annually.
79-1458 Installation and maintenance of records and data; open to public inspection.
79-1460a Publication of results of market study analysis.
79-1462 Same; refusal to give evidence; penalty.
79-1463 Notice of violations to county attorney.
79-1465 Duty to make changes in classification and value of property, when.
79-1466 Transmission of completed real property appraisals to county clerk, when; contents.
79-1467 Transmission of completed personal property appraisals to county clerk, when; contents.
79-1468 Preparation and furnishing of taxing unit map by county clerk to county appraiser; contents.
79-1469 Showing by taxing unit number on appraisal record of property location.
79-1471 Submission of budget; appointment of assistants; attendance at appraisal schools.
79-1472 Attendance of county appraiser or designee at meetings of board of equalization.
79-1473 Penalty for neglect of duty by county appraiser or employee.
79-1474 Waiver of taxes and penalties upon certain personal property if timely reporting made.
79-1476a Application of 79-1476.
79-1480 Same; maintenance of valuation listings, contents; public inspection.
79-1482 Statewide reappraisal of real property; tax levy to pay costs of reappraisal.
79-1483 Same; rules and regulations; forms.
79-1485 Kansas real estate ratio study act; purposes.
79-1487 Same; duties of local officials; access of records by director.
79-1488 Same; authorities and duties of director.
79-1489 Same; notification of ratios to county by the director; appeals, procedure.
79-1490 Same; publishing of study, when.
79-1491 Same; rules and regulations.
79-1492 Same; application of act.
79-1493 Same; authority to compile and publish other statistics not affected.
79-1495 Computer-assisted mass-appraisal system; verification of accuracy; requirements.