KS HB2737

Creates the "Taxpayer Agreement Act" allowing Kansas cities to enter voluntary agreements with property owners or developers in tax increment financing districts to secure bond repayment, limit rights to challenge tax assessments, or provide payments in lieu of tax increment revenues

Establishes that liens under taxpayer agreements have parity with real estate tax liens, taking priority over mortgages and other encumbrances, and can be enforced through tax sales, sheriff's sales, or judicial foreclosure

Authorizes cities to issue conduit bonds secured by taxpayer agreement payments, liens, or incremental tax revenues, with bonds payable solely from pledged security and not constituting city or state debt

Requires taxpayer agreements containing liens to be recorded with the county register of deeds, with delinquent payments treated and enforced as delinquent real estate taxes including applicable interest, penalties, and fees

Amends K.S.A. 12-1774 to add taxpayer agreement bonds as an alternative financing method alongside existing special obligation bonds and full faith and credit tax increment bonds for redevelopment projects