Attorney General Opinion No.

Delton M. Gilliland

Osage County Counselor

112 E. Seventh Street

PO Box 250

Lyndon, Kansas 66451

Dear Mr. Gilliland:

As Osage County Counselor you request our opinion on a situation where an error resulted in several tracts of real property not being assessed in accordance with their actual situs. Even though the properties are physically located within city limits, these properties were listed improperly and thereafter assessed as if they were located outside the city boundaries. As a result, there was an underpayment of property taxes to the city and an overpayment of taxes to the township, for…