Repealed

13-912. History: L. 1903, ch. 122, § 136; L. 1915, ch. 113, § 1; R.S. 1923, § 13-912; Repealed, L. 1975, ch. 85, § 1; July 1. Source or prior law: L. 1881, ch. 37, § 112; L. 1895, ch. 260, § 1; L. 1895, ch. 365, § 1. CASE ANNOTATIONS 1. City entitled to its "proportion of penalties and interest." Sedgwick County v. Wichita, 62 Kan. 704, 706, 64 P. 621. 2. School taxes; penalties to county, interest to board of education. Sedgwick County v. Wichita, 62 Kan. 704, 706, 64 P. 621. 3. Penalties credited to city; rebates charged to county; not unconstitutional. Kansas City v. Stewart, 90 Kan. 846, 848, 136 P. 241. 4. County treasurer is collector of taxes for municipalities. City of Topeka v. Boyd, 127 Kan. 202, 204, 272 P. 124. 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