Kansas Statutes
Article 3 - Listing Property For Taxation
79-332a Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty.

79-332a. Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty. (a) Any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas who fails to make and file a statement of assessment on or before April 1 shall be subject to a penalty as follows:
(1) The appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 5% thereto as a penalty for late filing if the failure is not for more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 25% in the aggregate.
(2) If the statement of assessment is filed more than one year from April 1, the appraiser shall, after having ascertained the assessed value of the property of such taxpayer, add 50% thereto as a penalty for late filing. 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.
(b) For good cause shown the county appraiser may extend the time in which to make and file such statement. Such request for extension of time shall be in writing and shall be received by the county appraiser prior to the due date of the statement of assessment.
(c) Whenever any person, corporation or association owning oil and gas leases or engaged in operating for oil or gas shall fail to make and deliver to the county appraiser of every county wherein the property to be assessed is located, a full and complete statement of assessment relative to such property as required by blank forms prepared or approved for the purpose by the director of property valuation to elicit the information necessary to fix the valuation of the property, the appraiser shall ascertain the assessed value of the property of such taxpayer, and shall add 50% thereto as a penalty for failing to file such statement.
(d) 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, corporation or association required to make and file the statement of assessment is shown, or whenever the property for which a statement of assessment was not filed as required by law is repossessed, judicially or otherwise, by a secured creditor and such secured creditor pays the taxes and interest due.
History: L. 1983, ch. 309, § 1; L. 1987, ch. 372, § 1; L. 1992, ch. 282, § 2; L. 1994, ch. 275, § 15; L. 1995, ch. 39, § 1; L. 2004, ch. 173, § 8; L. 2008, ch. 109, § 76; L. 2014, ch. 141, § 85; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 3 - Listing Property For Taxation

79-301 Personal property to be listed and assessed.

79-303 Who to list property.

79-304 Place of listing of certain property for taxation purposes.

79-305a Rendition preparers; definitions.

79-306 Listing of tangible personal property for taxation; time of filing; certification by preparer.

79-306d Valuation and listing of certain motor vehicles; motor vehicles excluded; determination of value of motor vehicles; replacement vehicle, defined; duties of county appraiser, county treasurer and director of property valuation.

79-306e Valuation of watercraft, proration.

79-308 Statements to include tax situs information.

79-309 Time of listing and valuation; sale or transfer after January 1 and tax-exempt investment prior thereto.

79-310a Assessment and taxation of shares of stock of corporations classified as regulated investment companies; corporations not subject to certain acts.

79-319 Collection of tax; removal of personalty from county before taxes paid.

79-319a Same; removal of buildings from delinquent real estate; penalty.

79-320 Same; duty of public officers.

79-322 Highway or railway bridge on state line; listing and valuing.

79-329 Oil and gas property as personalty.

79-330 Oil and gas properties; valuation and assessment; cancellation of taxes of less than $5.

79-331 Same; determination of value; changes in determination of value of production; limitations on information used to establish fair market value.

79-332a Listing of oil and gas property; penalty for late filing or failure to file; extension of time; distribution of taxes paid under protest; abatement of penalty.

79-333 Listing of oil and gas property; false statement; fraudulent acts; misdemeanor; penalty.

79-335 Mobile and manufactured homes; listing for property taxation; forms; valuation and listing on rolls.

79-336 Owner, lessee or operator of park or land to notify assessor of all mobile and manufactured homes located in park or on land; forms.

79-337 Same; failure of owner or operator of park or land to notify assessor; class C misdemeanor.

79-338 Owner, lessee or operator of dock to notify assessor of watercraft and owners; information and forms; definitions.

79-339 Same; failure to notify, class C misdemeanor.

79-340 Mobile and manufactured homes as personal property; exception.

79-344 Cancellation of personal property tax, when.