Kansas Statutes Annotated

K.S.A. § 79-1702 (2026)

Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court

✓ current as of May 2026

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79-1702. Cancellation or refund of taxes by state board of tax appeals, when; cancellation and abatement of certain taxes on property of the state, municipalities or exempt institutions; property assessed in more than one county; powers of court. If any taxpayer, municipality or taxing district shall have a grievance described under the provisions of K.S.A. 79-1701 or 79-1701a, and amendments thereto, which is not remediable thereunder solely because not reported within the time prescribed therein, or which was remediable thereunder and reported to the proper official or officials within the time prescribed but which has not been remedied by such official or officials, such grievance may be presented to the state board of tax appeals and if it shall be satisfied from competent evidence produced that there is a real grievance, it may direct that the same be remedied either by canceling the tax, if uncollected, together with all penalties charged thereon, or if the tax has been paid, by ordering a refund of the amount found to have been unlawfully charged and collected and interest at the rate prescribed by K.S.A. 79-2968, and amendments thereto, minus two percentage points.

In all cases where the identical property owned by any taxpayer has been assessed for the current tax year in more than one county in the state, the board is hereby given authority to determine which county is entitled to the assessment of the property and to charge legal taxes thereon, and if the taxes have been paid in a county not entitled thereto, the board is hereby empowered to direct the authorities of the county which has so unlawfully collected the taxes to refund the same to the taxpayer with all penalties charged thereon.

No tax grievance shall be considered by the state board of tax appeals unless the same is filed within four years from the date the tax would have become a lien on real estate.

In all cases where an error results in an understatement of values 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, the state board of tax appeals, if it shall be satisfied from competent evidence produced that there is an understatement as a result of a clerical error, may order an additional assessment or tax bill, or both, to be issued so that the proper value of the property in question is reflected, except that, in no such case shall the taxpayer be assessed interest or penalties on any tax which may be assessed. No increase shall be ordered to correct such error that extends back more than two years from the date of the most recent tax year. 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.

Errors committed in the valuation and assessment process that are not specifically described in K.S.A. 79-1701, and amendments thereto, shall be remediable only under the provisions of K.S.A. 79-2005, and amendments thereto.

History: L. 1913, ch. 322, § 2; L. 1917, ch. 321, § 2; R.S. 1923, 79-1702; L. 1943, ch. 291, § 2; L. 1961, ch. 440, § 1; L. 1970, ch. 384, § 1; L. 1975, ch. 496, § 3; L. 1980, ch. 311, § 2; L. 1985, ch. 317, § 3; L. 1997, ch. 126, § 22; L. 1999, ch. 123, § 8; L. 2008, ch. 109, § 98; L. 2013, ch. 87, § 16; L. 2014, ch. 141, § 105; July 1.

Notes of Decisions

Cited in 22 cases, 1924–2010 · 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 16× “74-2439 is in reference to K.S.A. 79-1702. K.S.A. 79-1702, employed by BOTA in this case to order a refund to taxpayer, provides in part: “If any taxpayer or any municipality or taxing district shall have a grievance not remediable under the provisions of K.”

Colorado Interstate Gas Co. v. Beshears, 860 P.2d 56 (Kan. Ct. App. 1993). · cites it 25× “The pipelines contend BOTA had authority to entertain their claims pursuant to K.S.A. 79-1702. They also contend the district court had power to entertain their case because of the constitutional challenge involved.”

In Re Lakeview Gardens, Inc., 605 P.2d 576 (Kan. 1980). · cites it 6× “" This proceeding was commenced as an original tax grievance before the Board of Tax Appeals pursuant to K.S.A. 79-1702. That statute authorizes any person having a grievance not remediable under K.”

In Re Application of Kinnet, 984 P.2d 725 (Kan. Ct. App. 1999). · cites it 13× “Appellants argue BOTA erroneously interpreted and applied K.S.A. 79-1702 and that BOTA’s order was unreasonable, arbitrary, and capricious.”

Lakeview Vill., Inc. v. Bd. of Johnson Cty. Comm'rs, 659 P.2d 187 (Kan. 1983). · cites it 3× “On December 20,1974, plaintiff filed a tax grievance with the BOTA seeking exempt status for 1974 property taxes and subsequent *713 years, pursuant to K.S.A. 1974 Supp. 79-1702. At the same time plaintiff paid the first half of its 1974 property taxes under protest.”

In re Unified Sch. Dist. No. 437, 757 P.2d 314 (Kan. 1988). · cites it 3× “437 filed a grievance with BOTA, requesting that the personal property taxes from Frito Lay which should have been assigned to its district be corrected under the provisions of K.S.A. 1987 Supp. 79-1702 for all years in which the error occurred rather than only from 1983 through…”

In Re an Order of the Bd. of Tax Appeals, 691 P.2d 394 (Kan. 1984). · cites it 2× “The board further held relief under K.S.A. 1983 Supp. 79-1702 was not proper since that statute “is for the redress of grievances concerning the abatement or refund of taxes when such actions are commenced within a statutory period of time.”

In Re Tax Relief Application of Hocker, 27 P.3d 914 (Kan. Ct. App. 2000). · cites it 8× “Hocker, appeal the decision of the Kansas Board of Tax Appeals (BOTA), affirmed by the district court, that there was no jurisdiction under K.S.A. 79-1702 to bring this tax grievance.”

City of Kansas City v. Jones & Laughlin Steel Corp., 360 P.2d 29 (Kan. 1961). · cites it 2× “, 74-2426 authorizes appeals from orders made under section 79-1702. Attention is invited to the pertinent portion of G.”

Salthouse v. Bd. of Cnty. Commissioners, 224 P. 70 (Kan. 1924). · cites it 2× “) When the section was converted into its present form a number of changes were made and the sentence just quoted was omitted.”

In Re Application of TV Realty, 997 P.2d 742 (Kan. Ct. App. 2000). · cites it 6× “K.S.A. 79-1702 provides a remedy for the clerical errors listed in K.”

Bd. of Johnson Cnty. Comm'rs v. Greenhaw, 734 P.2d 1125 (Kan. 1987). “K.S.A. 1986 Supp. 79-1702 also provides for a refund where taxes were improperly collected, but does not provide for interest.”

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