{"content":[{"text":"compelled to do so. In answering your question, we find it \n initially helpful to refer to 84 C.J.S. §624 on Taxation. The \n sub-heading on partial payment provides:","bbox":{"left":0.081066,"top":0.148885,"width":0.7200000000000001,"height":0.049543000000000004}},{"text":"\"Except where part payment is authorized \n by statute, or where the taxes are \n separable, acceptance of part payment \n cannot be compelled, although an officer \n may accept it in his discretion.\" \n (Emphasis added.)","bbox":{"left":0.195902,"top":0.209807,"width":0.47060599999999997,"height":0.09436599999999998}},{"text":"The section explains that the law ordinarily intends that \n taxes shall be paid in full at one time and, unless part \n payment is authorized by statute, a taxpayer cannot tender a \n portion of the tax due and demand a receipt therefor. \n However, it goes on to state that this does not mean the \n officer may not legally accept a partial payment, and in fact \n he may do so in his discretion, crediting it to the tax \n assessed.","bbox":{"left":0.078689,"top":0.315552,"width":0.713619,"height":0.123784}},{"text":"We are aware that your question is directed toward the \n collection of delinquent, not current, property taxes. K.S.A. \n 1985 Supp. 79-2101, the statute which deals with the \n collection of delinquent taxes, specifies:","bbox":{"left":0.078279,"top":0.451662,"width":0.72082,"height":0.063747}},{"text":"\"All the taxes on personal property that \n remain due and unpaid on February 16 or \n July 1 shall be collected in the following \n manner:","bbox":{"left":0.194752,"top":0.526472,"width":0.4915999999999999,"height":0.06437899999999996}},{"text":"\"If such taxes remain unpaid for a period \n of 30 days after mailing such notice, the \n county treasurer shall forthwith issue a \n warrant under the treasurer's hand \n directed to the sheriff of the county, \n commanding the sheriff to levy the amount \n of such unpaid taxes and the interest \n thereon, together with the sheriff's fees \n for collecting the same, upon any personal \n property, tangible or - intangible, of the \n person, firm, unincorporated \n association,company or corporation to whom \n such taxes were assessed.\"","bbox":{"left":0.194752,"top":0.602545,"width":0.4923399999999999,"height":0.200743}},{"text":"Thus, if personal property taxes are not paid to the county \n treasurer by February 16 or July 1 of the year due, they","bbox":{"left":0.077869,"top":0.814035,"width":0.6894290000000001,"height":0.03470700000000004}}],"images_bbox":[],"images_bbox_not_text_overlap":[]}