19-314. History: G.S. 1868, ch. 25, § 53; R.S. 1923, 19-314; Repealed, L. 1982, ch. 391, § 39; July 1. Source or Prior Law: L. 1864, ch. 37, § 5. CASE ANNOTATIONS 1. Duty of clerk in making assessment. Kansas Pacific Rly. Co. v. Russell, 8 Kan. 558, 562. 2. Section construed in connection with Laws of 1876, chapter 34, § 70 (K.S.A. 79-1432). Douglas County v. Lane, 76 Kan. 12, 14, 90 P. 1092. 3. Clerk may enter property on tax rolls, when. The State v. Holcomb, 81 Kan. 879, 881, 106 P. 1030. 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