Kansas AG Finds Harper County’s Ad Valorem Rebate Program Lacks Statutory Basis

The Kansas Attorney General (AG) issued a general opinion addressing whether Harper County’s Ad Valorem Rebate Program, which offered tax rebates from county ad valorem property taxes, was permissible under state law. The opinion stated that taxation is a legislative power that can only be exercised under the authority of a state statute, and the Legislature’s exclusive power to tax extends to the power to remit portions of an assessed tax. The Attorney General found that Harper County had not provided information on whether the Rebate Program was implemented under the authority of a state statute. The opinion explained that ...