Synopsis: The county treasurer has no discretion under K.S.A. 2020 Supp. 12-5909. The county treasurer is statutorily required to remove from the tax rolls all taxes, assessments, charges, penalties and interest that are due and payable on property at the time the property is acquired by the board of trustees of the land bank. The county treasurer is similarly required to remove from the tax rolls any special assessments on such property that are abated. Any special assessments that are deferred or reamortized by a municipality must be corrected on the tax rolls by the county treasurer as of the effective date of the ordinance or resolution providing for such deferral or reamortization.
Source: Kansas Attorney General Opinions
