If personal property is not listed or if a rendition is untimely filed, the county appraiser is required by law to apply any applicable penalties. These penalties are set forth in K.S.A. 79-1422 and K.S.A. 79-1427(a) as follows:
Date Rendition Filed
Penalty
Filed on March 16 through April 15
5%
Filed on April 16 through May 15
10%
Filed on May 16 through June 15
15%
Filed on June 16 through July 15
20%
Filed on or after July 16 until March 15 of the following year
25%
Failure to file full and complete statement within one year
50%
Fail to file, omitted or under-reported for more than one year
50%
The county appraiser has the duty of listing and appraising all tangible personal property in the county that is owned by, held, or in the possession of a business. If a taxpayer fails or refuses to file a rendition or, if the rendition filed does not truly represent all the property, the county appraiser has the duty to investigate, identify, list and value such property in an effort to achieve uniformity and equality. (K.S.A. 791411(b) and K.S.A. 79-1461)
Penalty Appeal Rights:
The State Board of Tax appeals (BOTA) has the authority to abate any penalty imposed under this section and order the 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 (BOTA). Either party may request that BOTA rehear or reconsider its decision if such request is made within 15 days from the date of BOTA's decision.