|
Personal Property
Penalty Schedule |
|
Filed March 16 through April 15 |
5.0% |
|
Filed April 16 through May 15 |
10.0% |
|
Filed May 16 through June 15 |
15.0% |
|
Filed June 16 through July 15 |
20.0% |
|
Filed July 16 through March 15 of the following year |
25.0% |
|
From March 16 through March 15 of the following year |
50.0% |
| |
|
|
Penalty Appeal Rights |
|
The State Board of Tax
Appeals (BOTA) has the authority to abate any penalty imposed
and order a refund of the abated penalty. In order to
appeal a penalty the taxpayer should obtain the proper form from
the county appraiser’s office, complete the form, and submit it
to the county. The county would then submit the form to
the State Board of Tax Appeals for consideration. Either
party may request BOTA reconsider a decision if a request is
made within 15 days from the date of BOTA’s decision (KSA
79-1422). |
