Attorney General Opinion No.

David C. Van Parys Leavenworth County Counselor Leavenworth County Courthouse 4th and Walnut Leavenworth, Kansas 66048

Dear Mr. Van Parys:

You request our opinion regarding the constitutionality of 1994 senate bill no. 542 and specifically whether section 14 of the bill violates the provisions of article 11, section 1 of the Kansas constitution.

Section 14 of 1994 senate bill no. 542 provides that certain taxable tangible personal property which would otherwise be subject to penalty for delinquent tax payments "shall not be liable for any taxes that would have been levied against such property…