Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

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Statute Number:79-1474
Chapter Title:TAXATION
Article Title:PROPERTY VALUATION, EQUALIZING ASSESSMENTS, APPRAISERS AND
Tax Type:Property Tax
Brief Description:Waiver of taxes and penalties upon certain personal
property if timely reporting made.
Keywords:


Body:

79-1474. Waiver of taxes and penalties upon certain personal property if timely reporting made. Any person or the legal representative of the estate of any person who has not listed taxable tangible personal property or has underreported the same for property tax purposes which, if discovered by the county appraiser, would be deemed to have escaped taxation pursuant to the provisions of subsection (a) of K.S.A. 79-1427a or would be subject to late filing penalties provided by law, and who makes and delivers a full and complete statement of appraisal relative to such property to the county appraiser wherein such property is located within the time period commencing with the effective date of this act, and ending on January 31, 1986, shall not be liable for any taxes or penalties which would have been levied upon any such property for any year prior to the 1984 taxable year.
History: L. 1985, ch. 309, 2; July 1.


Date Composed: 04/04/2011 Date Modified: 04/04/2011

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