19-547. Publication of delinquent personal property tax statements; costs, payment and collection.
19-547
19-547. Publication of delinquent personal property tax statements;
costs, payment and collection.
In addition to the duties required by K.S.A. 79-2101, and amendments
thereto, each county treasurer, within 10 days after October 1 of
each year, shall cause a statement to be published with respect to unpaid
or partially unpaid delinquent personal property tax returns made by the
sheriff as of October 1. Such statement shall be published once each week
for three consecutive weeks in the official county newspaper or in a
newspaper of general circulation in the county in accordance with
the provisions of K.S.A. 64-101, and amendments thereto. The statement
shall show the name of each delinquent or partially delinquent taxpayer,
listed alphabetically, appearing on such returns, followed by the
taxpayer's last known address and by the total amount of unpaid taxes,
penalties and costs. The cost of such publication shall be paid
from the general fund of such county, and $15 shall be added to the
tax due as part of the costs of collection, to be collected in the same
manner as provided by law for the collection of the delinquent tax.
History: L. 1957, ch. 500, § 1; L. 1981, ch. 173, § 55;
L. 1989, ch. 294, § 1;
L. 1994, ch. 68, § 2; July 1.