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 amendmentsthereto, each county treasurer, within 10 days after October 1 ofeach year, shall cause a statement to be published with respect to unpaidor partially unpaid delinquent personal property tax returns made by thesheriff as of October 1. Such statement shall be published once each weekfor three consecutive weeks in the official county newspaper or in anewspaper of general circulation in the county in accordance withthe provisions of K.S.A. 64-101, and amendments thereto. The statementshall show the name of each delinquent or partially delinquent taxpayer,listed alphabetically, appearing on such returns, followed by thetaxpayer's last known address and by the total amount of unpaid taxes,penalties and costs. The cost of such publication shall be paidfrom the general fund of such county, and $15 shall be added to thetax due as part of the costs of collection, to be collected in the samemanner 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.