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2007 Kansas Attorney General Reports and Opinions 1 (2007)

handle is hein.sag/sagks0006 and id is 1 raw text is: January 29, 2007

ATTORNEY GENERAL OPINION NO. 2007-1
The Honorable Don Hill
State Representative, 60th District
State Capitol, Room 411-S
Topeka, Kansas 66612
Re:
Taxation--Miscellaneous Provision-Rate of Interest on Delinquent or Unpaid Taxes and
Overpayments of Taxes
Contracts and Promises--Interest and Charges--Interest on Judgments
Synopsis:
K.S.A. 2005 Supp. 79-2004(d) requires use of K.S.A. 79-2968 rates in determining the
interest owed on debts arising out of unpaid delinquent real estate taxes until those debts
are paid or until the real property is sold in foreclosure, whichever occurs first. Cited
herein: K.S.A. 2005 Supp. 16-204; K.S.A. 72-8204a; 79-408; 79-1412; K.S.A. 2005
Supp. 79-1801; K.S.A. 79-1804; 79-1805; K.S.A. 2005 Supp. 79-1945; K.S.A. 79-2001;
K.S.A. 2005 Supp. 79-2004; 79-2004a; 79-2101; K.S.A. 79-2301; 79-2302; 79-2303; 79-
2306; 79-2322; 79-2401; K.S.A. 2005 Supp. 79-2041a; 79-2801; K.S.A. 79-2803; K.S.A.
2005 Supp. 79-2804; 79-2804g; 79-2804h; 79-2926; 79-2927; 79-2968.
Dear Representative Hill:
You request our opinion regarding whether county treasurers should charge
interest on post-judgment taxes at the rate established by K.S.A. 2005 Supp. 16-
204 or K.S.A. 79-2968. You indicate that this question has arisen in light of
inconsistencies in determining the correct amount of interest on such tax debts.
While this office has previously addressed interest rates on tax debts, it appears
that the specific issue you present has never been answered by either this office
or the courts.0L

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