Kansas Statutes
Article 51 - Motor Vehicles
79-5111 County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.

79-5111. County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms. For the purpose of preparing budgets, the county treasurer of each county shall estimate the amount of money the state, county and each taxing subdivision in the county will receive during the ensuing budget year from taxes levied under the provisions of K.S.A. 79-5101 et seq. The amount estimated to be received by the state, county and each taxing subdivision shall be that portion of the total amount estimated to be received by the state, county and all taxing subdivisions which is equal to the proportion which the general ad valorem property tax levies of the state, county and each taxing subdivision in the county utilized in computing the county average tax rate for the purposes of K.S.A. 79-5105, and amendments thereto, bear to the sum of all such tax levies of the state, county and all taxing subdivisions in the county made in the preceding year for expenditure in the current year. On or before May 10 of each year the county treasurer of each county shall notify the clerk and the treasurer of each taxing subdivision of the total amount in dollars which it is estimated such subdivision will receive during the ensuing budget year from the receipts from such tax. In the case of the state, such notice shall be given to the director of accounts and reports. The amount estimated to be received by taxing subdivisions from receipts from such tax shall be apportioned among the general ad valorem property tax funds of such subdivisions in the proportion that the amount levied for each such fund in the preceding year for expenditure in the current year bears to the total amount levied for all of such funds in such year and shall be set out separately as an item of income for each such fund. The director of accounts and reports shall make suitable provision in the budget forms to be used by such subdivisions for calculating this apportionment and listing income received from taxes levied under the provisions of this act.
History: L. 1979, ch. 309, § 11; L. 1981, ch. 381, § 4; L. 1982, ch. 427, § 3; L. 1995, ch. 253, § 2; July 1.

Structure Kansas Statutes

Kansas Statutes

Chapter 79 - Taxation

Article 51 - Motor Vehicles

79-5101 Definitions.

79-5102 Application of act; motor vehicles exempt from other property or ad valorem taxes; taxes due and payable, when; statutes not applicable to taxes hereunder; duties of county appraisers.

79-5103 Valuation schedule, adoption by secretary of revenue; classification of motor vehicles by county appraiser; specially constructed motor vehicles.

79-5104 Classification schedule; rebuilt salvage vehicles.

79-5105 Imposition of tax; amount; computation; minimum tax.

79-5105a Computation of tax imposed upon certain vehicles; payment date.

79-5106 Taxes levied annually for registration period; due date; payment condition precedent to registration; change in tax situs.

79-5107 Taxation of motor vehicles; computation of tax; due date; refunds; exemption of military personnel vehicles.

79-5108 Secretary to provide manuals and forms to county officials; information to secretary; registration application, contents; duties of county officials.

79-5109 Allocation and distribution of tax receipts; payment of tax receipts to the state.

79-5110 Apportionment of moneys among tax levy funds; time for crediting.

79-5111 County treasurer to estimate and notify state and taxing subdivisions of distributions; budgeting and forms.

79-5114 Delinquent tax; interest.

79-5114a Unlawful acts; penalties.

79-5115 Rules and regulations.

79-5116 Collection of past due or underpaid motor vehicle taxes; duties of county treasurer and sheriff; judgment liens.

79-5116a Cancellation of motor vehicle tax when donated to charitable organization.

79-5117 Excise tax upon rental or lease of certain motor vehicles; administration, enforcement and collection; apportionment and distribution of revenues.

79-5118 Taxation of recreational vehicles; definitions.

79-5119 Same; due date; exemption from property tax.

79-5120 Same; imposition of tax; computation of amount; due date; tax situs.

79-5121 Same; computation of tax upon replacement vehicles; refunds, amount; exemption of vehicles owned by military personnel.

79-5122 Same; forms and information to be provided by secretary of revenue and county officials.

79-5123 Same; allocation and distribution of tax receipts; apportionment to tax levy funds.

79-5124 Same; delinquent tax; interest; amnesty.

79-5125 Same; rules and regulations.