Kansas Statutes 12-546. City annexation of land in fire district; dual taxation; refund
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Terms Used In Kansas Statutes 12-546
- Land: means a part of a tract or one or more tracts. See Kansas Statutes 12-519
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Owner: means the one who has record title to a tract. See Kansas Statutes 12-519
- Property: includes personal and real property. See Kansas Statutes 77-201
(a) If any land located within a fire district is annexed by a city and such land is not detached from the fire district by the end of the tax year, the owner of such land shall be entitled to a refund of all ad valorem taxes paid for fire service, excluding ad valorem taxes paid for general obligation bonds issued by the fire district, prior to annexation, to either the city or the fire district, whichever entity levies taxes for fire service against the land but does not provide such service.
(b) Cities and fire districts shall establish procedures for landowners to obtain refunds of ad valorem property taxes as required by this section.