Enacting the Kansas taxpayer protection act; establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate for the imposition of property tax and discontinuing the city and county tax lid; providing a waiver of interest and fees on certain delinquent property taxes for a period of time and delaying preparation of delinquent real estate tax list and notice; prohibiting valuation increase for real property solely as the result of normal repair, replacement or maintenance of existing structure; providing for county treasurers to establish a payment plan for the payment of delinquent or nondelinquent taxes; requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party; prohibiting county appraisers and the state board of tax appeals from increasing the valuation of county appraised property in valuation appeals