79-4515 Same; recipient of public funds for payment of taxes not eligible claimant.
79-4515. Same; recipient of public funds for payment of taxes not eligible claimant. No claim for relief under the provisions of this act shall be allowed to any claimant who is a recipient of public funds specifically designated for the payment of taxes during the period for which the claim is filed. History: L. 1970, […]
79-4516 Same; claim disallowed if title to homestead received for purpose of making claim.
79-4516. Same; claim disallowed if title to homestead received for purpose of making claim. A claim shall be disallowed if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this act. History: L. 1970, ch. 403, § 16; July 1.
79-4517 Same; extension of time for filing claim; acceptance of claim after filing deadline.
79-4517. Same; extension of time for filing claim; acceptance of claim after filing deadline. For claims in respect of property taxes levied in any year, the director of taxation may extend the time for filing any claim or accept a claim filed after the filing deadline when good cause exists therefor if the claim has […]
79-4519 Severability.
79-4519. Severability. If any sentence, clause, subsection, or section of this act is held unconstitutional or invalid by any court of competent jurisdiction it shall be conclusively presumed that the legislature would have enacted the remainder of the act not so held unconstitutional or invalid. History: L. 1973, ch. 404, § 9; Jan. 1, 1974.
79-4521 Claimant’s election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim.
79-4521. Claimant’s election to receive direct refund or credit against tax; administration of payment methods by state and county officials; payment of taxes in excess of claim. (a) (1) Beginning in 2001, and in each succeeding year through 2005, the director of taxation shall issue a certificate of eligibility for refund to each claimant who […]
79-4522 Owner not entitled to homestead refund, when.
79-4522. Owner not entitled to homestead refund, when. A person owning or occupying a homestead for which the appraised valuation for property tax purposes exceeds $350,000 in any year shall not be entitled to claim a refund of property taxes under the homestead property tax refund act for any such year. The provisions of this […]
79-4523 Payment of refund to county treasurer when property taxes on homestead delinquent.
79-4523. Payment of refund to county treasurer when property taxes on homestead delinquent. 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 […]
79-4530 Refund of property tax imposed on certain residential property, when.
79-4530. Refund of property tax imposed on certain residential property, when. (a) Whenever the appraised valuation of any single-family owner-occupied residential real property established for property taxation purposes exceeds by 75% or more the appraised valuation of such property for such purposes established for utilization for the next preceding taxable year, and if such increase […]
79-4531 Same, appeals process.
79-4531. Same, appeals process. Insofar as the same may be made applicable, the provisions of K.S.A. 79-3226, and amendments thereto, shall apply to claims for refunds allowable pursuant to the homestead property tax refund act which may become in dispute. History: L. 2000, ch. 184, § 25; July 1.
79-4513 Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor.
79-4513. Same; excessive claims; disallowance or recovery; fraudulent intent, misdemeanor. In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid, the amount paid may be recovered by assessment as income […]