Limitation on accounts against county

19-308. Limitation on accounts against county. No account against the county shall be allowed unless presented within two years after the same accrued: Provided, That if any person having a claim against the county be, at the time the same accrues, under any legal disability, every such person shall be entitled to present the same within one year after such disability shall be removed. History: G.S. 1868, ch. 25, § 47; October 31; R.S. 1923, 19-308. CASE ANNOTATIONS 1. Compensation for land condemned for road within section. Herdman v. Woodson County, 6 Kan. App. 513, 514, 50 P. 946. 2. Section bars costs in criminal case paid by another county. Davis County v. Riley County, 9 Kan. 635, 638. 3. Claim for money paid for tax certificate not within section. Comm'rs of Saline Co. v. Young, 18 Kan. 440, 445. 4. Claim for refund of taxes not barred. Morgan v. Comm'rs of Miami Co., 27 Kan. 89, 93. (See Richards v. Comm'rs of Wyandotte Co., 28 Kan. 326, 332.) 5. Section bars claim for refund of taxes in case stated. Rork v. Comm'rs of Douglas Co., 46 Kan. 175, 180, 26 P. 391. 6. Applied in action to recover disputed claim against county. Kelly v. Miami County, 85 Kan. 38, 43, 47, 116 P. 477. 7. Bars claim for refund of taxes paid under illegal assessment. Sinclair v. Eddy, 87 Kan. 45, 46, 123 P. 873. 8. Bars recovery of illegal taxes paid under protest. Railway Co. v. Cowley County, 108 Kan. 558, 559, 560, 196 P. 234. 9. Claim for services in removing bridge approach must be filed within two years. Drainage District v. Wyandotte County, 117 Kan. 634, 232 P. 1056. 10. Section is not applicable to inheritance taxes illegally exacted. Boston Safe Deposit and Trust Co. v. Boyd, 139 Kan. 411, 413, 32 P.2d 218. 11. Not applicable to claim of one county against another. Shawnee County Comm'rs v. Wright, 153 Kan. 19, 28, 37, 109 P.2d 184. 12. Inapplicable to city's claim against county. City of Osawatomie v. Miami County Comm'rs, 153 Kan. 332, 334, 336, 110 P.2d 748. 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