Kansas Statutes 79-1618. Claims payable from American rescue plan-state fiscal relief-federal fund; no warrant issued for less than $5; no interest allowed on claim
Terms Used In Kansas Statutes 79-1618
- Act: means the COVID-19 retail storefront property tax relief act. See Kansas Statutes 79-1616
- Claimant: means a for-profit business, regardless of legal structure, who has filed a claim under the provisions of this act and who:
(A) Conducts a majority of its retail sales through customers' physical, on-site presence at a retail storefront property;
(B) was in operation on or prior to July 1, 2019, and filed a 2019 tax return;
(C) had at least $10,000 in annual revenues, including gross sales and receipts, in 2019;
(D) received less gross revenue in 2020 or 2021, as applicable, compared to 2019;
(E) was in active operations as of March 1, 2020; and
(F) has not received more than a total of $150,000 in prior COVID-19-related local, state or federal funding or any combination thereof. See Kansas Statutes 79-1616
- Property: includes personal and real property. See Kansas Statutes 77-201
- Property taxes accrued: means property taxes, exclusive of special assessments, delinquent interest and charges for service, levied on a claimant's retail storefront in 2020 or 2021, as applicable, by the state of Kansas and the political and taxing subdivisions of the state. See Kansas Statutes 79-1616
- Rent constituting property taxes accrued: means 15% of the gross rent actually paid in cash or its equivalent in 2020 or 2021, as applicable, by a claimant solely for the right of occupancy of a retail storefront on which ad valorem property taxes were levied in full for that year. See Kansas Statutes 79-1616
A claimant may claim property tax relief under this act with respect to property taxes accrued or rent constituting property taxes accrued and, after audit by the director of taxation with respect to this act, the allowable amount of such claim shall be paid, except as otherwise provided in Kan. Stat. Ann. 2023 Supp. 79-1623, and amendments thereto, to the claimant from the American rescue plan-state fiscal relief-federal fund. Such payment shall be made upon warrants of the director of accounts and reports pursuant to vouchers approved by the director of taxation, but no warrant issued shall be drawn in an amount of less than $5. No interest shall be allowed on any payment made to a claimant pursuant to this act.