Property Valuation Division, Directive
Abatement of Tax Penalties
DIRECTIVE # 92-009
County Appraisers; Boards of County
79-332a, as amended by L. 1992, ch. 282,
2.K.S.A.79-1422 and K.S.A. 1991 Supp. 79-1427a)
This directive is adopted pursuant to the provisions of L. 1992, ch. 249, § 1, and shall be in force and effect from and after the Director's approval date.
The county appraiser shall impose all penalties prescribed by K.S.A. 79-332a, as amended by L. 1992, ch. 282,
2, K.S.A. 79-1422 and K.S.A. 1991 Supp. 79-1427a. County appraisers, county clerks and boards of county commissioners shall not abate such penalties.
K.S.A. 79-1422 provides in part that "[a]ny person required to file a statement listing property for assessment and taxation purposes who fails to make and file such statement on or before the date prescribed by K.S.A. 79-306, and amendments thereto, shall be subject to a penalty…" (Emphasis added.) The word "shall" imposes an affirmative obligation to which discretion does not apply
Banister v. Carnes
, 9 Kan. App. 2d 133 (1983)
. Therefore, any county appraiser not adding the penalties prescribed by K.S.A. 79-1422 in the case of a late filing is in contravention of the provisions of the statute. K.S.A. 1991 Supp. 79-1404
states that it shall be the duty of the Director of Property Valuation to direct proceedings, action and prosecutions to be instituted to enforce the laws relating to the penalties, liabilities and punishment of public offi
cers for failure or neglect to
comply with the provisions of the statutes governing the return, assessment and taxation of property.
the Board of Tax Appeals
to abate any penalty imposed under the provisions of
K.S.A. 79-1422(c), which provides
The board of tax appeals shall have the authority to abate any penalty imposed under the provisions of
and order the refund of the abated penalty, whenever excusable neglect on the part of the person required to make and file the statement listing property for assessment and taxation is shown, or whenever the property for which a statement of assessment was not filed as required by law is repossessed, judicially or otherwise, by a secured creditor and such secured creditor pays the taxes and interest due.
Approved: November 3, 1992
David C. Cunningham
Director of Property Valuation
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