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Brown County adopts new rules for applying delinquent tax payments and sets refund policy
Summary
The Brown County Commission unanimously adopted three resolutions that change how payments on delinquent property taxes are applied, declare certain old personal-property tax debts dormant under Kansas statute 792101, and establish a county refund policy for overpayments to county offices.
The Brown County Commission on an April afternoon voted unanimously to adopt three resolutions aimed at tightening how delinquent taxes are handled and to set a county refund policy.
The commission approved Resolution 2026-14, which establishes how payments on delinquent property taxes will be applied going forward; commissioners said the change is intended to stop payments that clear recent balances while leaving older debts outstanding and to “clean up the rolls.” The board also adopted Resolution 2026-15, a declaration that certain delinquent personal property taxes are dormant and uncollectible…
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