Kansas Statutes Annotated Chapter 79 — Taxation
K.S.A. 79-4523
Payment of refund to county treasurer when property taxes on homestead delinquent
Official textksrevisor.govlast amended
If there are delinquent property taxes on the claimant's homestead, the refund shall be paid to the county treasurer of the county in which such homestead is located and applied first to the oldest of such delinquent property taxes and applied forward to the most recent delinquent property taxes and then to any other property taxes due on the claimant's homestead. The provisions of this section shall be part of and supplemental to the homestead property tax refund act.
Amendment history
L. 2007, ch. 157, § 2; July 1.
Source: view the official text
In this article (27 sections)
- 79-4501 · Homestead property tax refund act; title and purpose of act
- 79-4502 · Homestead property tax refund act; definitions
- 79-4503 · Same; death of claimant after claim filed, disbursement;…
- 79-4504 · Same; claims payable from the income tax refund fund; no…
- 79-4505 · Same; deadline for filing claim
- 79-4506 · Same; amount of claim may be applied by department against…
- 79-4507 · Same; only one claimant per household permitted
- 79-4508 · Amount of claim, computation; determination of amount of…
- 79-4508a · Alternative amount of claim; determination; definition;…
- 79-4509 · Maximum property tax refund
- 79-4510 · Same; forms and instructions; county clerk to assist…
- 79-4511 · Same; information required in support of claim
- 79-4512 · Repealed
- 79-4513 · Same; excessive claims; disallowance or recovery; fraudulent…
- 79-4514 · Repealed
- 79-4515 · Same; recipient of public funds for payment of taxes not…
- 79-4516 · Same; claim disallowed if title to homestead received for…
- 79-4517 · Same; extension of time for filing claim; acceptance of claim…
- 79-4518 · Repealed
- 79-4519 · Severability
- 79-4520 · Repealed
- 79-4521 · Claimant's election to receive direct refund or credit…
- 79-4522 · Owner not entitled to homestead refund, when
- 79-4523 · Payment of refund to county treasurer when property taxes on…
- 79-4529 · Reserved
- 79-4530 · Refund of property tax imposed on certain residential…
- 79-4531 · Same, appeals process