Excess tax levying not basis of protest

10-1120. Excess tax levying not basis of protest. The levying of a tax by any municipality which raises more money than is used or needed for the tax year shall not be the basis of a protest by any taxpayer and all such protests shall be of no force or effect. History: L. 1933, ch. 319, § 19a; March 31. CASE ANNOTATIONS 1. Cited, but held not applicable to action under prior statute. Chicago, R.I. & P. Rly. Co. v. Paul, 139 Kan. 795, 798, 33 P.2d 304. 2. Effect of section considered; held not to supersede general tax statute. Kaw Valley Drainage Dist. v. Zimmer, 141 Kan. 620, 624, 625, 42 P.2d 936. 3. Section applied in upholding school-district tax levy. Voshell v. Peterson, 142 Kan. 448, 451, 50 P.2d 941. 4. Discussed in holding protests filed under K.S.A. 79-2005 insufficient. Henderson v. Montgomery County Comm'rs, 147 Kan. 64, 68, 75 P.2d 816. 5. Section does not supersede K.S.A. 79-1702; tax commission may order refund of illegal taxes. Thompson v. Chautauqua County Comm'rs, 147 Kan. 151, 156, 75 P.2d 839. 6. Applied in upholding school-district levy. Lowden v. King, 147 Kan. 617, 619, 78 P.2d 29. 7. Purpose of act discussed; applies to statutory claims. Shouse v. Cherokee County Comm'rs, 151 Kan. 458, 461, 462, 99 P.2d 779. Affirmed: 152 Kan. 41, 102 P.2d 1043. Previous | Next LEGISLATIVE COORDINATING COUNCIL General Policies 2026 Archived LCC Documents Archived LCC Meetings REVISOR OF STATUTES Archived Session Documents Archived School Finance Documents USEFUL LINKS Session Laws Kansas Administrative Regulations OTHER LEGISLATIVE SITES Kansas Legislature Administrative Services Division of Post Audit Research Department Contact Us PDF Help www.ksrevisor.gov 2026