About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

LOG IN
LOG IN


2026 Op. Kan. Att'y Gen. 1 (2026)

handle is hein.sag/sagks0098 and id is 1 raw text is: STATE OF KANSAS OFFICE OF THE ATTORNEY GENERAL KRIS W. KOBACH ATTORNEY GENERAL MEMORIAL HALL 120 SW 10TH AVE. 2ND FLOOR TOPEKA- KS 66612-1597 (785) 296-2215 * FAX (785) 296-6296 WWW.AG.KS.GOV January 6, 2026 ATTORNEY GENERAL OPINION NO. 2026-1 Richard Raleigh Harper County Attorney 201 N. Jennings Ave., 4th Floor Anthony, KS 67003 Re: Taxation-Correction of Irregularities-Unlawful Release, Discharge, Remission or Commutation of Taxes; Civil Action Authorized Thereon Article 11, Section 1 of the Kansas Constitution requires a uniform and equal basis of valuation and rate of taxation of all property subject to taxation. Taxation is a legislative power and can only be exercised under the authority of a state statute. The Legislature's exclusive power to tax extends to the power to remit portions of an assessed tax. Thus, a county may not implement a tax rebate program unless it is authorized by, and complies with, a state statutory scheme. Harper County instituted the Ad Valorem Rebate Program to offer tax rebates from county ad valorem property taxes to program participants. Because this Office lacks information on whether the Rebate Program was implemented under the authority of a state statute, we cannot determine its validity under state law. But, for the Rebate Program to be valid, it must be based on, and comply with, a state statutory tax rebate scheme. Cited herein: K.S.A. 12-6a26; K.S.A. 12-1740; K.S.A. 12-1781; K.S.A. 12-2908; K.S.A. 12-17,114; K.S.A. 12-17,121; K.S.A. 79- 1703. * * * Synopsis: