Article 6a.--GENERAL IMPROVEMENT AND ASSESSMENT LAW
12-6a10.Levy of assessments; interest rates; payment in full, when;
payments by taxing units.
At such meeting, or at any adjournment thereof, the governing body shall
hear and pass upon all such objections to each proposed assessment, if any,
and may amend the proposed assessments as to any parcels, and thereupon by
ordinance levy the same as the special assessments against the lands
described in the assessment roll. The assessments, with accrued interest,
shall be levied as a special tax upon the property included therein
concurrent with general property taxes, and shall be payable in not more
than 20 equal annual installments, as the governing body
determines. The first installment shall be payable at the time of the first
payment of general property taxes following the adoption of the assessment
ordinance unless such ordinance was adopted and certified too late to
permit its collection at such time. All assessments shall bear interest at
such rate as the governing body determines, not to exceed the maximum rate
of interest prescribed by K.S.A. 10-1009, and amendments thereto.
Interest on the assessment between the effective date of the ordinance
levying the assessment and the date the first installment is payable, but
not less than the amount of interest due during the coming year on any
outstanding bonds issued to finance the improvement, shall
be added to the first installment. The interest for one year on all unpaid
installments shall be added to each subsequent installment until paid.
All of the installments, together with the interest accrued
or to accrue thereon, may be certified by the city clerk to the county
clerk in one instrument at the same time, and such certification shall be
good for all of the installments, and the interest thereon payable as
special taxes. Such assessment shall be collected and paid over to the city
treasurer in the same manner as other taxes of the city are collected and
paid. The owner of any property so assessed may at any time prior to a date
which shall be fixed by the governing body pay the whole of the assessment
against any lot or parcel with interest accrued to the date of payment to
the city treasurer. The board of county commissioners and the governing
body of any school district or other taxing unit, respectively, shall
provide for and pay the amount assessed against property owned by them as
provided by K.S.A. 79-1808, and amendments thereto, or they may pay the
amounts so assessed from
their general funds.
History: L. 1957, ch. 99, § 10; L. 1970, ch. 64, §
100;
L. 1987, ch. 68, § 1; July 1.
Article 6a.--GENERAL IMPROVEMENT AND ASSESSMENT LAW
12-6a10.Levy of assessments; interest rates; payment in full, when;
payments by taxing units.
At such meeting, or at any adjournment thereof, the governing body shall
hear and pass upon all such objections to each proposed assessment, if any,
and may amend the proposed assessments as to any parcels, and thereupon by
ordinance levy the same as the special assessments against the lands
described in the assessment roll. The assessments, with accrued interest,
shall be levied as a special tax upon the property included therein
concurrent with general property taxes, and shall be payable in not more
than 20 equal annual installments, as the governing body
determines. The first installment shall be payable at the time of the first
payment of general property taxes following the adoption of the assessment
ordinance unless such ordinance was adopted and certified too late to
permit its collection at such time. All assessments shall bear interest at
such rate as the governing body determines, not to exceed the maximum rate
of interest prescribed by K.S.A. 10-1009, and amendments thereto.
Interest on the assessment between the effective date of the ordinance
levying the assessment and the date the first installment is payable, but
not less than the amount of interest due during the coming year on any
outstanding bonds issued to finance the improvement, shall
be added to the first installment. The interest for one year on all unpaid
installments shall be added to each subsequent installment until paid.
All of the installments, together with the interest accrued
or to accrue thereon, may be certified by the city clerk to the county
clerk in one instrument at the same time, and such certification shall be
good for all of the installments, and the interest thereon payable as
special taxes. Such assessment shall be collected and paid over to the city
treasurer in the same manner as other taxes of the city are collected and
paid. The owner of any property so assessed may at any time prior to a date
which shall be fixed by the governing body pay the whole of the assessment
against any lot or parcel with interest accrued to the date of payment to
the city treasurer. The board of county commissioners and the governing
body of any school district or other taxing unit, respectively, shall
provide for and pay the amount assessed against property owned by them as
provided by K.S.A. 79-1808, and amendments thereto, or they may pay the
amounts so assessed from
their general funds.
History: L. 1957, ch. 99, § 10; L. 1970, ch. 64, §
100;
L. 1987, ch. 68, § 1; July 1.
Article 6a.--GENERAL IMPROVEMENT AND ASSESSMENT LAW
12-6a10.Levy of assessments; interest rates; payment in full, when;
payments by taxing units.
At such meeting, or at any adjournment thereof, the governing body shall
hear and pass upon all such objections to each proposed assessment, if any,
and may amend the proposed assessments as to any parcels, and thereupon by
ordinance levy the same as the special assessments against the lands
described in the assessment roll. The assessments, with accrued interest,
shall be levied as a special tax upon the property included therein
concurrent with general property taxes, and shall be payable in not more
than 20 equal annual installments, as the governing body
determines. The first installment shall be payable at the time of the first
payment of general property taxes following the adoption of the assessment
ordinance unless such ordinance was adopted and certified too late to
permit its collection at such time. All assessments shall bear interest at
such rate as the governing body determines, not to exceed the maximum rate
of interest prescribed by K.S.A. 10-1009, and amendments thereto.
Interest on the assessment between the effective date of the ordinance
levying the assessment and the date the first installment is payable, but
not less than the amount of interest due during the coming year on any
outstanding bonds issued to finance the improvement, shall
be added to the first installment. The interest for one year on all unpaid
installments shall be added to each subsequent installment until paid.
All of the installments, together with the interest accrued
or to accrue thereon, may be certified by the city clerk to the county
clerk in one instrument at the same time, and such certification shall be
good for all of the installments, and the interest thereon payable as
special taxes. Such assessment shall be collected and paid over to the city
treasurer in the same manner as other taxes of the city are collected and
paid. The owner of any property so assessed may at any time prior to a date
which shall be fixed by the governing body pay the whole of the assessment
against any lot or parcel with interest accrued to the date of payment to
the city treasurer. The board of county commissioners and the governing
body of any school district or other taxing unit, respectively, shall
provide for and pay the amount assessed against property owned by them as
provided by K.S.A. 79-1808, and amendments thereto, or they may pay the
amounts so assessed from
their general funds.
History: L. 1957, ch. 99, § 10; L. 1970, ch. 64, §
100;
L. 1987, ch. 68, § 1; July 1.