Kansas Statutes Annotated

K.S.A. § 79-1701a (2026)

Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors

✓ current as of May 2026

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79-1701a. Correction of clerical errors by board of county commissioners; refund, cancellation or credit of overpayments of taxes based on errors. Any taxpayer, the county appraiser or the county clerk shall, on their own motion, request the board of county commissioners to order the correction of the clerical errors in the appraisal, assessment or tax rolls as described in K.S.A. 79-1701, and amendments thereto. The board of county commissioners of the several counties are hereby authorized to order the correction of clerical errors, specified in K.S.A. 79-1701, and amendments thereto, in the appraisal, assessment or tax rolls for the current year and the immediately preceding two years during the period on and after November 1 of each year. If a county treasurer has collected and distributed the property taxes of a taxpayer and it shall thereafter be determined that the tax computed and paid was based on an erroneous assessment due to a clerical error which resulted in an overpayment of taxes by the taxpayer, and such error is corrected under the provisions hereof then the county commissioners may direct a refund in the amount of the overpayment plus interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, plus two percentage points, per annum, from the date of payment from tax moneys collected during the current year and approve a claim therefor. If all or any portion of the taxes on such property remain unpaid, the board of county commissioners shall cancel that portion of such unpaid taxes which were assessed on the basis of the error which is being corrected. In lieu of taking such a refund the taxpayer may, at the taxpayer's option, be allowed a credit on the current year's taxes in the amount of the overpayment plus interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, from the date of payment for the previous year. In the event the error results in an understatement of value or taxes as a result of the correction of the clerical errors listed in subsection (a), (c), (f) or (g) of K.S.A. 79-1701, and amendments thereto, and the board of county commissioners of the several counties are hereby authorized to correct such error and order an additional assessment or tax bill, or both, to be issued, except that, in no such case shall the taxpayer be assessed interest or penalties on any tax which may be assessed. If such error applies to property which has been sold or otherwise transferred subsequent to the time the error was made, no such additional assessment or tax bill shall be issued.

History: L. 1968, ch. 261, § 1; L. 1975, ch. 496, § 2; L. 1982, ch. 391, § 37; L. 1985, ch. 317, § 2; L. 1997, ch. 126, § 21; L. 1999, ch. 123, § 7; L. 2011, ch. 88, § 4; L. 2011, ch. 88, § 4; L. 2013, ch. 87, § 15; July 1.

Notes of Decisions

Cited in 10 cases, 1983–2010 · leading case: Wirt v. Esrey, 662 P.2d 1238 (Kan. 1983).

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Wirt v. Esrey, 662 P.2d 1238 (Kan. 1983). · cites it 2× “79-1702 even though taxpayer’s grievance was predicated upon K.S.A. 79-1701a which generally applies to the Board of County Commissioners.”

In Re an Order of the Bd. of Tax Appeals, 691 P.2d 394 (Kan. 1984). · cites it 2× “79-1701 inapplicable here, K.S.A. 1983 Supp. 79-1701a is also inapplicable in this case.”

Bd. of Johnson Cnty. Comm'rs v. Greenhaw, 734 P.2d 1125 (Kan. 1987). “For example, in K.S.A. 1986 Supp. 79-1701a, the legislature has provided that taxpayers may receive a refund for the overpayment of taxes where the overpayment was due to a clerical error.”

In re Unified Sch. Dist. No. 437, 757 P.2d 314 (Kan. 1988). · cites it 2× “Smith then reported the error to the county clerk, who, pursuant to K.S.A. 1987 Supp. 79-1701a, requested the county commission to issue a correction order.”

In Re Tax Protests of Midland Indus., Inc., 703 P.2d 840 (Kan. 1985). “For example, in K.S.A. 79-1701a, the legislature has provided that taxpayers may receive a refund for the overpayment of taxes where the overpayment was due to a clerical error.”

Kansans for Fair Taxation, Inc. v. Miller, 889 P.2d 154 (Kan. Ct. App. 1995). “79-1701[h]; K.S.A. 79-1701a), we find no statutory authority to unilaterally increase the valuations as the Commission did by its September 1993 order.”

In Re the Tax Appeal of Dillon Real Est. Co., 228 P.3d 1080 (Kan. Ct. App. 2010). · cites it 5× “” Consequently, the argument is that COTA likewise had authority to correct errors only for 2005 and 2006, but not 2004.”

In Re Application of TV Realty, 997 P.2d 742 (Kan. Ct. App. 2000). “BOTA found that the clerk’s failure to record the name and mailing address of the new owner was not one of the “clerical errors” specifically enumerated in K.”

St. Catherine Hosp. v. Roop, 122 P.3d 414 (Kan. Ct. App. 2005). · cites it 2× “” K.S.A. 79-1701a; K.S.A. 2004 Supp. 79-1701a.”

Harry Turner & Assoc., Inc. v. Shawnee Cnty. (In Re Harry Turner & Assocs., Inc.), 153 B.R. 573 (Bankr. D. Kan. 1993). “That provision appears to allow a county to correct assessments for any number of prior years, as the County did here for 1988 through 1991, while K.S.A. 79-1701a allows corrections only for the current and two immediately preceding years, here limited to 1990, 1991, and 1992…”

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