19-221. History: G.S. 1868, ch. 25, § 28; R.S. 1923, 19-221; L. 1951, ch. 144, § 3; Repealed, L. 1968, ch. 375, § 19; July 1. CASE ANNOTATIONS 1. Claims against county must be itemized. Atchison County v. Tomlinson, 9 Kan. 167, 173. 2. Board may allow or disallow claim in whole or in part. Comm'rs of Neosho Co. v. Stoddart, 13 Kan. 207, 211. 3. Claimant may sue upon refusal to allow claim. Gillett v. Comm'rs of Lyon Co., 18 Kan. 410. 4. Failure to object to verification of account waiver of defects. Comm'rs of Saline County v. Bondi, 23 Kan. 117. 5. Records are competent evidences of allowance of claim. Mosteller v. Mosteller, 40 Kan. 658, 20 P. 464. 6. Action can be maintained on a claim before presentation. Skinner v. Cowley County, 63 Kan. 557, 560, 66 P. 635. 7. Allowance of claims not judicial functions; district court's jurisdiction is original. Routh v. Finney County, 84 Kan. 25, 113 P. 397. 8. Claim for recovery of illegal taxes is an account. Salthouse v. McPherson County, 115 Kan. 668, 672, 224 P. 70. 9. Timely notice for material furnished for courthouse given. Huttig Millwork Co. v. Randel, 125 Kan. 744, 266 P. 106. 10. Cited in proceeding for ouster of county commissioner. State, ex rel., v. Schroeder, 199 Kan. 403, 409, 410, 412, 430 P.2d 304. 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