Article 27.--PUBLIC IMPROVEMENTS; IMPROVEMENT AND SERVICE DISTRICTS
19-27,190.Same; levy of assessments; interest; payments in full; 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
lots, pieces or parcel of land, and, by resolution, 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 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 resolution
unless such resolution 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 resolution
levying the assessment and the date the first installment is payable 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 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 in the same manner as other taxes of the county are collected and
paid. The owner of any property so assessed, at any time prior to a date
which shall be fixed by the governing body, may pay the whole of the
assessment against any lot, piece or parcel with interest accrued to the date of
payment to the county treasurer. The board of county commissioners and the
governing body of any city or 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.
Article 27.--PUBLIC IMPROVEMENTS; IMPROVEMENT AND SERVICE DISTRICTS
19-27,190.Same; levy of assessments; interest; payments in full; 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
lots, pieces or parcel of land, and, by resolution, 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 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 resolution
unless such resolution 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 resolution
levying the assessment and the date the first installment is payable 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 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 in the same manner as other taxes of the county are collected and
paid. The owner of any property so assessed, at any time prior to a date
which shall be fixed by the governing body, may pay the whole of the
assessment against any lot, piece or parcel with interest accrued to the date of
payment to the county treasurer. The board of county commissioners and the
governing body of any city or 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.
Article 27.--PUBLIC IMPROVEMENTS; IMPROVEMENT AND SERVICE DISTRICTS
19-27,190.Same; levy of assessments; interest; payments in full; 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
lots, pieces or parcel of land, and, by resolution, 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 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 resolution
unless such resolution 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 resolution
levying the assessment and the date the first installment is payable 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 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 in the same manner as other taxes of the county are collected and
paid. The owner of any property so assessed, at any time prior to a date
which shall be fixed by the governing body, may pay the whole of the
assessment against any lot, piece or parcel with interest accrued to the date of
payment to the county treasurer. The board of county commissioners and the
governing body of any city or 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.