Kansas Statutes
Article 20 - Collection And Cancellation Of Taxes
79-2019 Same; bond of contract collectors; report and accounting of taxes collected.

79-2019. Same; bond of contract collectors; report and accounting of taxes collected. Any attorney or collector, other than the sheriff, with whom the county has contracted for the collection of personal property taxes, shall furnish a good and sufficient bond, in an amount to be fixed by the board of county commissioners, for the faithful discharge of his or her duties and for the payment to the county of all moneys collected pursuant to time of the agreement. Each contract collector shall, on the tenth day of each month, file with the county treasurer a verified report and account of the taxes collected by him or her the preceding month, showing the name of each person from whom taxes were collected, the amount collected, and at the same time, he or she shall pay to the county treasurer the full amount collected.
History: L. 1972, ch. 369, ยง 2; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 20 - Collection And Cancellation Of Taxes

79-2001 Entry of unpaid real property taxes; publication notice of all taxes; mailing of tax statements; contents of statements.

79-2002 Tax receipts by county treasurer; contents.

79-2003 Warrants to be received in payment of taxes, when.

79-2004 Time for payment of real estate taxes; interest, when; distribution of interest to city, when.

79-2004a Time for payment of personal property taxes; interest, when.

79-2005 Protesting payment of taxes; written statement of grounds; distribution of taxes paid under protest; proceedings for recovery of protested taxes, limitations; informal meeting, requirements; refund of protested taxes; taxing districts authori...

79-2005a Same; invalidity of part.

79-2005b Taxes paid under protest; disorganization of taxing district; no-fund warrants; tax levies.

79-2009 Highway or railroad bridge; appointment of receiver upon failure to pay tax.

79-2010 County commissioners to certify list of claims allowed.

79-2011 County treasurer to check claims against delinquent tax lists; certification to county commissioners and county attorney.

79-2012 County commissioners to authorize county treasurer to credit delinquent taxpayer for the amount of claim; receipt; warrant issued where claim exceeds delinquent tax.

79-2013 County commissioners to issue warrants to county treasurer for amount of claims credited on delinquent tax.

79-2014 Abatement and cancellation of unpaid taxes upon certain mineral interests or royalties.

79-2015 Actions for debt to collect taxes, fees, interest and penalties, when; remedies.

79-2016 Same; liabilities imposed by other states; comity.

79-2017 Collection of delinquent taxes in certain counties; tax lien.

79-2018 Employment of persons to assist collection of unpaid personal property taxes in counties; contingency fee compensation; disposition of taxes; costs.

79-2019 Same; bond of contract collectors; report and accounting of taxes collected.

79-2020 Voluntary transfer of personal property before tax paid; lien, exception; collection.

79-2022 Contingent fee based employment to audit personal property tax returns prohibited, when.

79-2023 Wyandotte county accumulated interest amnesty program.

79-2024 Partial payment or payment plan for delinquent or nondelinquent property taxes authorized.

79-2025 Cancellation of taxes and penalties on certain property in Johnson county by county commissioners.

79-2026 Liability for unpaid taxes on personal property abandoned or repossessed; extinguishment of tax lien.