Attorney General Opinions

Although Kansas Attorney General Opinions are not binding authority, they are commonly relied upon by Courts as persuasive authority.

Please note: many factors, including subsequent legislation and court decisions, can affect the validity of past opinions. In most cases, determining the accuracy of past opinions requires a complete re-examination of the questions addressed in the opinion. The listed opinions are written to explain the legal issues and the law at the time the opinion is written and a reader must conduct his or her own evaluation of whether the opinion still has merit.

  • AG Opinion 2023-008 - Limits on Tax Levy Increases if Revenue Neutral Rate Procedures are not Followed
  • AG Opinion 2022-001 - Collection and Distribution of Excess Property Tax Prior to RPP
  • AG Opinion 2021-003 - Online Auction Satisifies Public Auction if In Person Opportunity Given to Observe and Bid
  • AG Opinion 2020-010 - Property Tax Exemption Status of Land Banks
  • AG Opinion 2020-005 - Tax Lid - When Is an Election Required to Authorize a Mill Levy Increase
  • AG Opinion 2016-004 - Tax Increment Finance (TIF Act)
  • AG Opinion 2013-022 - Taxation-Collection and Cancellation of Taxes - Protesting Payment of Taxes
  • AG Opinion 2013-008 - Review of Kansas Downtown Redevelopment Act -what constitutes a “tax increment”
  • AG Opinion 2012-030 - Extension Districts and Agreements to Cap Mill Levy Limits
  • AG Opinion 2012-024 - Authority of Board of Tax Appeals to Require and Set Filing Fees Under K.A.R. 94-5-8
  • AG Opinion 2012-018 - Severed Mineral Interests
  • AG Opinion 2010-016 - Motor Vehicles Are Not “taxable tangible property” for Tax Lid Purposes
  • AG Opinion 2009-008 - Application of Commerce Clause to Legislative Proposal to Remove Exemption to Out of State Utilities
  • AG Opinion 2009-001 - County May Tax Property of Citizens, Not Otherwise Exempt, on Military Reservations - LCC is a Person.
  • AG Opinion 2008-012 - Uniformity Prohibits Preferential Treatment Between Commercial Home Builder and Private Builder
  • AG Opinion 2007-022 - Remedies for Errors Associated with Tax Bills - Discussion of Clerical Errors
  • AG Opinion 2007-011 - Stays on Collection of Property Tax on Property With Ongoing Exemption Challenge with BOTA
  • AG Opinion 2007-001 - Imposition of Interest and Penaties on Unpaid Delinquent Real Estate Taxes Up to Tax Sale
  • AG Opinion 2005-019 - Property Owned by Private Party on Military Reservation is Subject to Property Tax Unless Exemption Approved
  • AG Opinion 2005-007 - KS Const. Requires Monies Raised Via Property Tax Levy to Be Spent on Stated Purpose
  • AG Opinion 2002-011 - Duty of Watercraft Dock Operator to List Personal Property Located Therein
  • AG Opinion 1998-029 - Authority of County to Accept Payment of Estimated Property Tax Early
  • AG Opinion 1997-011 - Farm Machinery Does Not Require Property be Used Exclusively for Farming - Const. Exemptions Compared to Statutory Exemptions
  • AG Opinion 1996-086 - Mixed Use May Lead to Parcel Split or Defer to Primary Use - No Masking of Property as Agriculture to Gain Exemption from Zoning Requirements
  • AG Opinion 1996-081 – Appraisal Inspection Requirement when Changing Value
  • AG Opinion 1996-066 - Exemption Jeopardized when Property Leased to Entities Not Authorized to Conduct Exempted Purpose
  • AG Opinion 1996-018 - Authority of Appraiser to Secure Subpoena to Authorize Listing of Property in County
  • AG Opinion 1996-007 - Property Exempted from Property Tax Need not Be Listed
  • AG Opinion 1995-055 - Recording, Clerical Issue on Tax Sale Pleading Did Not Invalidate Tax Sale
  • AG Opinion 1995-018 - Discussion of Recreational Vehicles and Authority of Legislature to Expand Meaning Beyond Constitutional Language
  • AG Opinion 1994-002 - Selling Judgment Liens Arising from Delinquent Personal Property Taxes
  • AG Opinion 1994-008 - Outsourcing of county assessments/valuations - appraiser may request income tax returns to support valuation work - appraiser no discretion to waive pealties assessed.
  • AG Opinion 1994-069 - Real Estate Ratio Study and its Use in Subsequent Property Valuations
  • AG Opinion 1994-089 - Penalties and Interest for Non-Payment of Taxes Not Subject to Uniformity Reqts.
  • AG Opinion 1994-096 - Controls on Appraiser Disclosure of RE SVQ Information
  • AG Opinion 1994-104 - Public Access to Appraiser Database Maintained in Office
  • AG Opinion 1994-120 - PVD Directives Do Not Need to Be Promulgated as Rules and Regulations
  • AG Opinion 1994-138 - Township Authority and Tax Lid Levy Rules
  • AG Opinion 1994-167 - Discussion on What County Costs are Affected by Tax Lid - Law Enforcement
  • AG Opinion 1993-148 - Notice Requirements of Tax Sale - Due Process - Purchaser Takes Real Estate Free and Clear of any Abated Taxes and Special Assessments, but Subject to Other Encumbrances
  • AG Opinion 1993-142 - Definition of Public Utility [subsequently addressed by Legislature - 79-5a01)
  • AG Opinion 1993-104 - Tax Exempt Property Must Still Pay Service Fees (trash) If Associated with Service and Not Aspect of Ad Valoreum Tax - May Be Affixed to Tax Bill
  • AG Opinion 1993-100 - Controls on 3rd Party Representation (Sans Attorney) at BOTA (Subsequent Changes see K.S.A. 74-2433f(f))
  • AG Opinion 1993-097 - City Authority to Abate Special Assessment Not Limited By County Controls/Limits
  • AG Opinion 1993-092 - Informal Hearing Final Determiniation is Given When Made not When Mailed (Many subsequent changes to K.S.A. 79-2005)
  • AG Opinion 1993-089 - Decision of PVD Director to Suspend Appraiser is Not Appealable to BOTA
  • AG Opinion 1993-038 - Administrative Inspection Subject to Fourth Amendment Protections (City Housing Code)
  • AG Opinion 1982-007 - Rules for Valuing Property - Duty to View and Inspect Real Property
  • AG Opinion 1981-042 - Counties lack authority to abate or refund penalties that were assessed.