AGO 1989-067.

• Case Date: June 06, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-067. June 6, 1989ATTORNEY GENERAL OPINION NO. 89-67Wayman Favors Wyandotte County Counselor 1314 N. 5th Kansas City, Kansas 66101 Re: Counties and County Officers--County Treasurer--Publication of Delinquent Personal Property Tax Statements; Designation of Newspaper Synopsis: 1989 House Bill No. 2077 does not alter the exclusive authority to control publication expenditures given to the board of county commissioners pursuant to K.S.A. 19-229. Thus, although the 1989 amendment allows newspapers other than the official county newspaper to publish delinquent tax lists, it is our opinion that 1989 House Bill No. 2077 has not given the county treasurer sole authority over which newspaper shall publish these lists. However, if the board of county commissioners has included publishing expenditures in the county treasurer's budget without designating which newspaper shall publish these lists, the board has delegated the choice to the county treasurer who may expend the funds in the manner and amount provided for in the budget. Cited herein: K.S.A. 19-212; 19-229; 19-547; K.S.A.1988 Supp. 64-101; 1989 House Bill No. 2077. * * * Dear Mr. Favors: As County Counselor for Wyandotte County, you request our opinion concerning the 1989 amendment to K.S.A. 19-547. You specifically inquire whether this amendment allows a county treasurer sole authority to determine which newspaper shall publish delinquent personal property lists. 1989 House Bill No. 2077 provides:

"Section 1. K.S.A. 19-547 is hereby amended to read as follows: 19-547. In addition to the duties required by K.S.A.. 79-2101, and amendments thereto, each county treasurer within 10 days after October 1 of each year, shall cause a statement to be published with respect to unpaid or partially unpaid delinquent personal property tax returns made by the sheriff as of October 1. Such statement shall be published once each week for three consecutive weeks in the official county newspaper or in a newspaper of general circulation printed in the county in accordance with the provisions of K.S.A. 64-101, and amendments thereto. The statement shall show the name of each delinquent or partially delinquent taxpayer, listed alphabetically, appearing on such returns, followed by the taxpayer's last known address and by the total amount of

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