“Debt” means: (1) Any liquidated sum due and owing to the State of Kansas, or any state agency, municipality, or foreign state agency which has accrued through contract, subrogation, tort, operation of law, or any other legal theory regardless of whether there is an outstanding judgment for that sum. A debt shall not include special assessments except when the owner of the property assessed petitioned for the improvement and any successor in interest of such owner of property; or child support (see K.S.A. 75‐6202(b)(2)). Click here for Examples of debts
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