19-27,190.   Same; levy of assessments; interest; payments in full; paymentsby taxing units.At such meeting, or at any adjournment thereof, the governingbody shall hear and pass upon all such objections to each proposedassessment, if any, and may amend the proposed assessments as to anylots, pieces or parcel of land, and, by resolution, levy the same as thespecial assessmentsagainst the lands described in the assessment roll. The assessments, withaccrued interest, shall be levied as a special tax upon the propertyincluded therein, concurrent with general property taxes, and shall bepayable in not more than 20 installments, as the governing body determines. The first installment shall be payable at the time of the first payment ofgeneral property taxes following the adoption of the assessment resolutionunless such resolution was adopted and certified too late to permit itscollection at such time. All assessments shall bear interest at such rateas the governing body determines, not to exceed the maximum rate ofinterest prescribed by K.S.A. 10-1009, and amendments thereto.

      Interest on the assessment between the effective date of the resolutionlevying the assessment and the date the first installment is payable shallbe added to the first installment. The interest for one year on all unpaidinstallments shall be added to each subsequent installment until paid. Allof the installments, together with the interest accrued or to accruethereon, may be certified to the county clerk in one instrument at the sametime, and such certification shall be good for all of the installments, andthe interest thereon payable as special taxes. Such assessment shall becollected in the same manner as other taxes of the county are collected andpaid. The owner of any property so assessed, at any time prior to a datewhich shall be fixed by the governing body, may pay the whole of theassessment against any lot, piece or parcel with interest accrued to the date ofpayment to the county treasurer. The board of county commissioners and thegoverning body of any city or school district or other taxing unit,respectively, shall provide for and pay the amount assessed againstproperty owned by them as provided by K.S.A. 79-1808, and amendmentsthereto, or they may pay the amounts so assessed from their general funds.

      History:   L. 1991, ch. 51, § 10; April 25.