Download or read book Attorney General Opinion No. 1991-034 written by Robert T. Stephan and published by . This book was released on 1991 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: K.S.A. 79-2102 does not authorize the county to release, discharge, remit or abate taxes owed on personal property. Rather, it permits impoverished or infirm taxpayers to temporarily avoid issuance or execution of a warrant otherwise available pursuant to K.S.A. 79-2101 e̲t̲ s̲e̲q̲. As this act provides no criteria or guidelines for determining the existence of poverty or infirmity in a specific situation, the county treasurer must accept affidavits sworn to in accordance with that statute. A court may examine the veracity of or factual basis for such a sworn statement and may determine whether perjury, false writing, or false oath penalties should be imposed, but the treasurer has no discretion in accepting the statement. K.S.A. 1990 Supp. 8-173 requires the county treasurer to decline acceptance of vehicle registration applications if personal property tax remains unpaid. K.S.A. 79-2102 does not extinguish the obligation to pay personal property tax, and thus, vehicle registration applicants may not rely upon K.S.A. 79-2102 to escape the collection procedures imposed by K.S.A. 1990 Supp. 8-173. The portion of Attorney General Opinion No. 78-391 that conflicts with the opinion expressed herein is hereby withdrawn. Cited herein: K.S.A. 1990 Supp. 8-173; K.S.A. 19-503; 19-515; 21-702; 21-3711; 39-702; K.S.A. 1990 Supp. 60-2001; K.S.A. 61-2501; 77-201; 79-201; 79-1703; K.S.A. 1990 Supp. 79-2004a; 79-2101; K.S.A. 79-2102; 79-2107.