AGO 1989-088.

• Case Date: July 10, 1989
• Court: Kansas

Kansas Attorney General Opinions 1989. AGO 1989-088. July 10, 1989ATTORNEY GENERAL OPINION NO. 89-88Gene PorterBarton County Attorney P.O. Box 881 Great Bend, Kansas 67530 Re: Taxation--Collection and Cancellation of Taxes--Time for Payment of Personal Property Taxes; Computation of Interest When County Treasurer Accepts Partial Payment of Delinquent Personal Property Taxes Synopsis: K.S.A. 1988 Supp. 79 2004a provides for the accrual of interest on delinquent personal property taxes. When a county treasurer accepts a partial payment of delinquent personal property taxes, future computations of interest should be based on the amount of delinquent taxes remaining unpaid after crediting the partial payment, rather than on the full amount of delinquent taxes originally owing. A different rule may apply if the delinquent taxes become a "judgment" under the operation of K.S.A.1988 Supp. 79-2101. Cited herein: K.S.A.1988 Supp. 79-2004a; 79-2101. * * * Dear Mr. Porter: As Barton County Attorney, you request our opinion regarding the computation of interest when a county treasurer accepts partial payments of delinquent personal property taxes. Specifically, you ask whether a county treasurer should compute future interest based upon the amount of delinquent taxes remaining unpaid after a partial payment, or should continue to charge interest on the full amount of delinquent taxes originally owing until the entire balance is paid. The procedure to be followed in computing interest on delinquent personal property taxes is set forth in K.S.A.1988 Supp. 79-2004a:

"In the event anyone charged with personal property taxes shall fail to pay the first half thereof on or before December 20, the full amount thereof shall become immediately due and payable.

In case the first half of the taxes remains unpaid after December 20, the entire and full amount of personal property taxes charged shall draw interest at the rate per annum prescribed by K.S.A. 79-2968(b) and amendments thereto, from December 20 to date of payment. All personal property taxes of the preceding year and interest thereon which shall remain due and unpaid on June 21 shall draw interest at the rate per annum prescribed by K.S.A. 79-2968(b), and amendments thereto, from June 20 until paid." (Emphasis added.)

The statute does not specifically provide for partial payment...