County charges and expenses; tax levy, use of proceeds

19-241. County charges and expenses; tax levy, use of proceeds. It shall be the duty of the board of county commissioners of each county in this state to levy in each year, in addition to the taxes for other purposes, a county tax sufficient to defray all county charges and expenses incurred during such year and to pay a portion of the principal and interest on bonds issued under the authority of K.S.A. 12-1774, and amendments thereto, by cities located in the county. History: L. 1862, ch. 157, § 1; G.S. 1868, ch. 25, p. 295, § 1; R.S. 1923, 19-241; L. 1943, ch. 134, § 1; L. 1979, ch. 52, § 81; July 1. Cross References to Related Sections: Cash-basis law, see chapter 10, article 11. Levy of taxes under county home rule powers, see 19-117. Attorney General's Opinions: Land surveys; review by county surveyor or engineer before recordation. 80-248. Establishment of tax levy funds. 82-140. Use of funds for prevention of soil erosion. 87-75. Powers of county commission to reduce county treasurer's salary. 91-65. "Plat of survey" refers to all plats derived from a survey; county surveyor's review. 2000-11. CASE ANNOTATIONS 1. Warrants to pay rent thirty years in advance held void. Webster v. Haskell County, 7 Kan. App. 764, 768, 53 P. 529. 2. The word "year" construed to mean calendar year. Garfield Township v. Dodsworth, 9 Kan. App. 752, 759, 58 P. 565; Garfield Township v. Hubbell, 9 Kan. App. 785, 787, 59 P. 600. Overruled: Bank v. Reilly, 97 Kan. 817, 824, 156 P. 747. 3. County funds raised for specific purpose cannot be diverted. Doty v. Ellsbree, 11 Kan. 209, 213. 4. "County charges and expenses" in section construed. The State, ex rel., v. Comm'rs of Marion Co., 21 Kan. 419, 433. 5. Section cited in construing L. 1870, ch. 90, § 7. National Bank v. Barber, Treas., etc., 24 Kan. 534, 545. 6. Part of section held repealed by implication. Bartlett, Treas., v. A.T.&S.F. Rld. Co., 32 Kan. 134, 138, 4 P. 178. (Distinguished, section sustained as modified. Bank v. Reilly. Opinion denying a rehearing, 97 Kan. 827, 828, 157 P. 391.) 7. The word "year" construed to mean fiscal year; holder of void warrant subrogated to rights of original creditor. Bank v. Reilly, 97 Kan. 817, 824, 156 P. 747. 8. Where general fund exhausted warrants will not be compelled by mandamus. State, ex rel., v. Thomas County Comm'rs, 122 Kan. 850, 855, 253 P. 406. 9. Act permitting advancement of funds to state highway commission void. State, ex rel., v. Saline County Comm'rs, 128 Kan. 437, 278 P. 54. 10. Levy held not excessive nor is publication notice essential to valid levy hereunder. State, ex rel., v. Peal, 136 Kan. 136, 139, 140, 141, 13 P.2d 302. 11. Cited; taxpayer's lack of standing to challenge expenditure of tax funds under K.S.A. 75-2005 examined. Crow v. Board of Shawnee County Comm'rs, 243 Kan. 287, 290, 755 P.2d 545 (1988). 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