Kansas Statutes Annotated

K.S.A. § 79-1803 (2026)

Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer

✓ current as of May 2026

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79-1803. Computation of tax levy rates by county clerk, when; delivery of tax rolls to county treasurer. As soon as the action of the state board of equalization is certified to the county clerk, the county clerk shall change the valuations as directed and shall notify the county appraiser of such change. After all amounts of ad valorem tax levies have been certified to the county clerk, the county clerk shall compute the final tax levy rate to be applied to each tract or lot of real property, in the name of the owner, if known, and upon the amount of personal property in the name of each person, company or corporation, which shall be levied equally upon all real and personal property subject to the same tax, and set down all taxes on the tax roll. The amount of penalties imposed pursuant to K.S.A. 79-332a, 79-1422 and 79-1427a, K.S.A. 79-5a14 and 79-5a15, and amendments thereto, shall not be considered in computing the final tax levy rate. The clerk shall complete the same, and attach a certificate thereto, and deliver it to the county treasurer on or before November 1, and shall charge the treasurer with the amount of the respective taxes assessed on the tax roll.

History: L. 1876, ch. 34, § 84; L. 1909, ch. 244, § 1; R.S. 1923, 79-1803; L. 1960, ch. 57, § 1; L. 1961, ch. 441, § 1; L. 1981, ch. 379, § 2; L. 1982, ch. 391, § 38; L. 1994, ch. 219, § 1; L. 2008, ch. 182, § 5; July 1.

Notes of Decisions

Cited in 5 cases, 1968–2016 · leading case: Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968).

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Mobil Oil Corp. v. McHenry, 436 P.2d 982 (Kan. 1968). · cites it 5× “"This order is issued now in view of the obligations and duties imposed upon the defendants by K.S.A. 79-1803 and 79-1804. A formal opinion will be filed when prepared.”

Bd. of Johnson Cnty. Comm'rs v. Jordan, 370 P.3d 1170 (Kan. 2016). · cites it 2× “See K.S.A. 2014 Supp. 79-1803. The tax burden is borne by each property owner in proportion to the assessed value of his or her property.”

In re the Appeals of Various Applicants from a Decision of the Div. of Prop. Valuation, 313 P.3d 789 (Kan. 2013). “For the purposes of this Commerce Clause analysis, ad valorem taxes will be levied upon the assessed value of the taxpayers’ gas at the same rate as ad valorem taxes levied upon the other assessed property in the applicable taxing jurisdictions.”

In re Unified Sch. Dist. No. 437, 757 P.2d 314 (Kan. 1988). “79-1801; K.S.A. 79-1803. The treasurer then collects the taxes and makes distribution to the taxing units.”

In Re Tax Protest of Spangles, Inc., 835 P.2d 699 (Kan. Ct. App. 1992). “K.S.A. 79-1803. BOTA relied on K.S.A. 79-1459 to legitimize the county’s.”

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